Hire in Ireland

Typical time to hire

1-3 weeks for contractor, 3-5 weeks for full-time

Entity requirement

Irish limited company (DAC or LTD) or branch. Registration at CRO (Companies Registration Office). Must register with Revenue for PAYE.

EOR available

Yes, from $399/employee/month through a Corpshore entity

Contractor of record

Yes, from $39/worker/month

Standard workweek

39 hours average; no single statutory standard, but max 48 hours (averaged over 4-6 months)

Maximum weekly hours

48 hours

Minimum annual leave

20 days (4 working weeks)

Public holidays

10 per year

Maternity leave

26 weeks paid (maternity benefit from social welfare) + 16 weeks unpaid

Paternity leave

2 weeks paid (paternity benefit) + 7 weeks parent's leave

Notice period

1-8 weeks depending on tenure (13 weeks to 15+ years of service = 8 weeks)

Severance

Statutory redundancy: 2 weeks pay per year of service + 1 additional week. Requires 2+ years' service.

Probation

Typically 6 months (no statutory minimum); unfair dismissal protection after 12 months

Overtime rules

No statutory overtime premium. Pay and conditions are contractual or per collective agreement.

Income tax range

20% (up to EUR 42,000 single) and 40% above, plus USC (0.5-8%) and PRSI (4%)

Corporate tax

12.5% (trading income, one of the lowest in the OECD); 15% minimum for large multinationals under OECD Pillar Two

Social contributions

Employee PRSI: 4%. Employer PRSI: 11.05%. USC (Universal Social Charge): 0.5-8% depending on income.

VAT / GST

23% (standard); 13.5% reduced; 9% on tourism/hospitality; 0% on food, children's clothing

Tax year

Calendar year (Jan-Dec)

Treaty network

Over 70 tax treaties

Worker classification

Revenue's Code of Practice for Determining Employment Status uses five-factor test. Self-employed must have RCT (Relevant Contracts Tax) in construction. Misclassification results in back-payment of employer PRSI.

Data protection

GDPR + Data Protection Act 2018. DPC (Data Protection Commission) is the lead supervisory authority for many US tech companies' EU operations (due to Dublin HQ locations). Active enforcement record.

Right to work

EU nationals: free movement. Non-EU: employment permit (Critical Skills or General). Stamp 4 gives open access. Working Holiday Authorisation for some nationalities.

Non-compete

Enforceable if reasonable in scope and duration. Irish courts have voided overly broad clauses. Typically 6-12 months, narrowly defined.

Collective bargaining

Voluntary system. WRC (Workplace Relations Commission) handles disputes. Sectoral Employment Orders set terms in some industries. Union density ~25%.

SEPA Credit Transfer is standard. Ireland's banking sector has consolidated (AIB, Bank of Ireland, PTSB remain). Stripe Connect is headquartered in Dublin and supports EUR natively.

• 12.5% corporate tax rate made Ireland the EU headquarters of choice for many US tech and pharma companies
• OECD Pillar Two (15% minimum) is reshaping Ireland's tax proposition; Ireland is pivoting to talent and ecosystem advantages
• Dublin's tech ecosystem (Silicon Docks) hosts EU HQs of Google, Meta, Microsoft, Apple, and many others
• Extremely tight labour market: unemployment under 5% since 2022, with acute shortages in tech, construction, and healthcare