Employer of record in Ireland: cost and rules (2026)

Employing someone in Ireland costs the employer about 12.9% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of EUR 4,500 per month costs EUR 5,081 per month (about $5,623) before any EOR fee.

Rates checked: 2026-11-14. The employer pays Class A social insurance (PRSI) on the whole of an employee's pay, at a lower rate for low earners and a higher rate above a weekly threshold. The rate went up on 1 October 2026 as part of a government schedule of increases. Since January 2026 employers must also pay into the new auto-enrolment pension scheme for most employees aged 23 to 60 who earn above a set amount. There is no mandatory 13th salary. Estimates only, not advice: see the note at the bottom of the page.

Employer contributions in Ireland

Minimum wage: EUR 2,453 per month. The national minimum wage for workers aged 20 and over is EUR 14.15 per hour from 1 January 2026. The monthly figure is an estimate for a 40-hour week (14.15 x 40 x 52 / 12 = EUR 2,452.67). Lower hourly rates apply by age: EUR 12.74 at 19, EUR 11.32 at 18 and EUR 9.91 under 18. The Low Pay Commission has recommended a rise for 2027; it was not confirmed in official sources we could read, so it is not used here. Source: Workplace Relations Commission, National Minimum Wage (rates from 1 January 2026)

Worked example: EUR 4,500 gross per month

Contractor, EOR or own entity in Ireland

Contractor

Whether someone is an employee or self-employed depends on the real working relationship, not on the label in the contract. Revenue, the Department of Social Protection and the WRC use a joint Code of Practice with five questions, including whether the person must be given and accept work, can send a substitute, and is controlled by the business. If a contractor is reclassified, the business can owe unpaid tax and PRSI and face penalties. A genuine contractor pays their own tax and PRSI. Source: Revenue, Code of Practice on employment status

Own entity

A private company limited by shares is registered with the Companies Registration Office. The online incorporation fee is EUR 50. For the standard online route the office aims to issue the certificate within 10 working days of a complete filing; a faster priority route exists. A company needs at least one director who lives in the European Economic Area, or it must lodge a EUR 25,000 bond. Before hiring you also register as an employer with Revenue and run payroll. Source: CRO, Company registration fees

Leave, notice, probation and termination

Annual leave: 20 days. The legal minimum is four working weeks of paid leave a year, which is 20 days for a five-day week. It is calculated by one of three methods, and the employee gets whichever gives the most leave (for example 8% of hours worked, up to the four-week limit). The law counts the entitlement in weeks, not days.

Public holidays: 10. Ten public holidays a year. For a public holiday, the employer may give the day off, a paid day off within a month, an extra day of annual leave or an extra day's pay. Source: Workplace Relations Commission, Annual leave and public holidays

Notice

After 13 weeks of service the employee must give the employer at least one week of notice. The employer's minimum notice grows with service: 1 week for under 2 years, 2 weeks from 2 to under 5 years, 4 weeks from 5 to under 10 years, 6 weeks from 10 to under 15 years and 8 weeks from 15 years. The contract can set longer periods. Source: Minimum Notice and Terms of Employment Act 1973, s. 4

Probation

A probation period in the contract cannot be longer than 6 months. It can be extended up to 12 months in total only on an exceptional basis, and only if the longer period is in the employee's interest. Probation is extended by the length of some statutory leave taken during it. In general an employee needs 12 months of service to bring an unfair dismissal claim, but protection against dismissal for reasons such as pregnancy or union membership applies from the start. Source: Terms of Employment (Information) Act 1994, s. 6D

Termination

An employee with at least 104 weeks (2 years) of service whose job is no longer needed is entitled to statutory redundancy pay of two weeks' pay for each year of service plus one extra week. The weekly pay used in the calculation is capped at EUR 600. Notice and fair-procedure rules apply in addition. Source: Department of Enterprise, Redundancy payments

What the calculator simplifies

• The rates shown are the ones in force since 1 October 2026. From 1 January to 30 September 2026 the lower and higher PRSI rates were 9.00% and 11.25%.
• The weekly threshold of EUR 552 is converted to a monthly EUR 2,392, which is the monthly figure the Department of Social Protection publishes.
• Pay below EUR 165 a month (EUR 38 a week) is treated under a different PRSI subclass and is not modelled.
• Auto-enrolment is modelled for an eligible employee (aged 23 to 60, earning over EUR 20,000 a year, not in a qualifying pension, not opted out). Many employers will not pay it for staff below that age, below that pay, or who opt out after six months.
• Other PRSI classes (for example public sector) and reduced rates for some employments are not modelled.
• Statutory sick pay, maternity benefit top-ups and employer-funded benefits are not included.
• The monthly minimum wage is an estimate for a 40-hour week.

EOR provider prices

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. Sorted by price, lowest first; providers that publish no price come last.

Affiliate disclosure: we may join providers' affiliate programmes, so links may become affiliate links. Right now the site has no affiliate links. Order is by published price; ties are listed alphabetically. Read the disclosure.

Calculator for Ireland

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FAQ

How much does it cost to employ someone in Ireland?

On top of gross salary, statutory contributions and mandatory accruals add about 12.9% at a gross salary of EUR 4,500 per month. That is a total of EUR 5,081 per month before any EOR fee.

How much does an employer of record cost in Ireland?

Providers that publish a price list charge $199 to $699 per month for EOR plans ("from" prices, checked 2026-11-14). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Ireland?

Annual leave is 20 days, plus 10 public holidays. The legal minimum is four working weeks of paid leave a year, which is 20 days for a five-day week. Source

What is the notice period in Ireland?

After 13 weeks of service the employee must give the employer at least one week of notice. The employer's minimum notice grows with service: 1 week for under 2 years, 2 weeks from 2 to under 5 years, 4 weeks from 5 to under 10 years, 6 weeks from 10 to under 15 years and 8 weeks from 15 years. The contract can set longer periods. Source

Is there a probation period in Ireland?

A probation period in the contract cannot be longer than 6 months. It can be extended up to 12 months in total only on an exceptional basis, and only if the longer period is in the employee's interest. Probation is extended by the length of some statutory leave taken during it. In general an employee needs 12 months of service to bring an unfair dismissal claim, but protection against dismissal for reasons such as pregnancy or union membership applies from the start. Source

What are the rules on ending employment in Ireland?

An employee with at least 104 weeks (2 years) of service whose job is no longer needed is entitled to statutory redundancy pay of two weeks' pay for each year of service plus one extra week. The weekly pay used in the calculation is capped at EUR 600. Notice and fair-procedure rules apply in addition. Source

Sources

Rates checked: 2026-11-14.

• Workplace Relations Commission, National Minimum Wage (rates from 1 January 2026)
• Department of Social Protection, PRSI rates from 1 Oct 2026 and 2026 rates guide
• Department of Social Protection, MyFutureFund contributions booklet
• Workplace Relations Commission, Annual leave and public holidays
• Minimum Notice and Terms of Employment Act 1973, s. 4
• Terms of Employment (Information) Act 1994, s. 6D
• Department of Enterprise, Redundancy payments
• Revenue, Code of Practice on employment status
• CRO, Company registration fees