Ireland

Employment taxes

• Income tax: Progressive, with rates of 20% (standard) and 40% (higher).
• Universal social charge (USC): Additional 0.5%–8%, depending on income.
• Pay-related social insurance (PRSI): Employees pay about 4%.
• Payroll: Income tax, USC, and PRSI are automatically deducted by employers.

Leave policy

Ireland takes leave seriously. You’ll get the time to rest and recharge.

• Vacation: Minimum 20 paid days per year (most companies offer more).
• Public holidays: 10 per year.
• Sick leave: Up to 3 paid days per year (statutory minimum); many companies offer more.
• Maternity leave: 26 weeks paid + 16 weeks unpaid.
• Paternity leave: 2 weeks paid.
• Parental leave: Up to 26 weeks unpaid per child (with options to split).

Employment termination

• Notice period: Varies by length of service (from 1 to 8 weeks).
• Severance pay: Only mandatory if the employee is made redundant and has more than 2 years of continuous employment. In other cases, severance is not legally required but may be offered as part of an exit package.
• Probation: Typically 6 months, extendable to 11 months.

Valid reasons for termination:

Employers must have a fair and valid reason to terminate employment. Common reasons include:

• Redundancy (position no longer needed)
• Poor performance (after proper warnings and improvement opportunities)
• Misconduct (e.g. theft, violence, serious breaches of policy)
• Capability issues (e.g. inability to perform essential duties after adjustments and support)
• Statutory restriction (employee no longer has the right to work in Ireland)

Hiring and contracts

• All employees must receive a written statement of employment within 5 days of starting.
• Contracts detail salary, hours, notice periods, benefits, and more.
• Fixed-term and permanent contracts are both common.

Payroll and salary payments

• Minimum wage: €12.70/hour (as of 2025).
• Paid monthly, with taxes and deductions already handled.
• Payslips are mandatory, expect clear, transparent payroll.

Benefits

Mandatory:

• Paid leave (vacation, sick, maternity/paternity/parental)
• Pension contributions (if employer offers a scheme, many do)
• Insurance contributions via PRSI

Optional (but common):

• Private health insurance
• Life/disability insurance
• Extra paid leave
• Wellness programs
• Learning & development budgets

Monthly living costs (Dublin Edition)

Here’s a rough guide (single person, modest lifestyle):

• Rent: €1,800-€2,200 (1-bedroom apartment)
• Utilities: €150–€250
• Groceries: €300–€400
• Public transport: €120 (monthly pass)
• Internet: ~€50
• Leisure & entertainment: ~€300

How to get a local ID number

You’ll need a Personal Public Service Number (PPSN) to work and access public services.

1. Book an appointment at an Intreo Centre.
2. Bring your passport or ID, proof of Irish address, and job offer letter (or other valid reason).
3. Attend the appointment, your PPSN will be sent by post in a few days.

If working remotely for a non-Irish employer, you may still need a PPSN for tax and social security purposes.

Social security registration

• Automatic when your employer registers you for PRSI contributions via payroll.
• PRSI entitles you to public healthcare, pensions, and other benefits.

Banking

Popular banks: Bank of Ireland, AIB, Permanent TSB, Revolut, N26 (for mobile banking fans).

To open an account:

• Proof of ID
• Proof of Irish address
• PPSN may be required

Housing and rental process

• Rentals are listed on Daft.ie and Rent.ie.
• Deposit = typically one month’s rent.
• Tenants in Ireland have strong legal protections:

Rent increases are regulated

Long-term tenants gain security of tenure

Landlords must provide proper notice for termination.

Healthcare system

• Public healthcare: Subsidised, but waiting times can be long.
• Private insurance: Popular and often provided by employers. Main providers: VHI, Laya, Irish Life Health.
• General practitioner visit: ~€60 without insurance.

Driving and public transport

• Public transport is solid, especially in Dublin (LUAS tram, buses, DART rail).
• Leap Card saves money on travel.
• EU driver’s licences are valid. Non-EU licences may require exchange after 12 months.
• Many residents live car-free, especially in Dublin.

Emergency and important contacts

• Emergency (Police/Fire/Ambulance): 112 or 999
• HSE (Health Service Executive): www.hse.ie
• Citizens Information: www.citizensinformation.ie
• Immigration: www.irishimmigration.ie

Work permits and visa requirements

EU/EEA/Swiss citizens: No visa required. You can live and work freely.

Non-EU citizens:

• Work permit required (usually critical skills employment permit or general employment permit).
• Many employers assist with applications.
• Family reunification is possible on certain permits.

Business culture and work norms

• Work hours: 9am - 5:30pm (flexible and hybrid common).
• Communication: Friendly, direct, and informal.
• Work-life balance: Strongly valued.
• Socialising: Work drinks are normal, but no pressure to attend.
• Hierarchy: Relatively flat, managers are approachable.