Irish or EEA hire
Confirm PPSN, Revenue payroll setup, PRSI class, written terms, leave, and pension or benefits.
Ireland EOR Guide
Hiring in Ireland: PAYE, PRSI, leave, and redundancy planning
Irish payroll combines PAYE reporting with employee-specific PRSI classes. Employment terms, annual leave, probation, permits, and exit planning should be reviewed before the start date.
Verified snapshot
What changes the hiring plan in Ireland
Annual leaveMost employees receive up to four normal working weeks under the statutory calculation
PRSIEmployer and employee shares depend on the employee's PRSI class and pay
RedundancyStatutory eligibility generally begins after 104 weeks of continuous service in fully insurable employment
Employment permitRequired for many non-EEA nationals, subject to route and exemptions
Figures and rules are planning inputs, not a quote or legal opinion. Employee category, location, compensation, immigration status, and later rule changes can alter the result.
Hiring decision
Confirm PRSI class and permit status before final cost approval
A single Ireland percentage is not enough for every employee. Pay level, class, worker status, and permit position change the setup.
Non-EEA hire
Identify the permit route and timing before the start date; role and remuneration can affect eligibility.
Existing foreign employer
Assess the employing and payroll structure rather than assuming overseas payroll alone satisfies Irish obligations.
Country-specific requirements
The details that deserve separate review
PRSI is class-based
PRSI consists of employer and employee shares. Revenue directs employers to use the employee's PRSI class to determine the rate. Rates and thresholds can change, so payroll should use the current table for the pay period rather than a static percentage embedded in an offer model.
Primary source: Revenue β Pay Related Social Insurance
Annual leave has three statutory calculation methods
The Workplace Relations Commission describes three methods based on hours and months worked, capped at four normal working weeks. Where more than one method applies, the employee receives the greater entitlement. Payment in lieu of minimum leave generally arises only when employment ends.
Primary source: Workplace Relations Commission β annual leave
Redundancy is different from an ordinary dismissal
A genuine redundancy means the position ceases to exist and the employee is not replaced. Employees aged 16 or over with 104 weeks of continuous service in fully insurable employment may qualify for statutory redundancy. Collective redundancies add consultation and notification requirements.
Primary source: Workplace Relations Commission β redundancy
Common mistakes
What to catch before onboarding
These issues often change cost, timing, or the correct employing model.
Using one PRSI rate for every employee
Treating four weeks as 20 days for every work pattern
Confusing redundancy with a performance dismissal
Promising a start date before permit eligibility is confirmed
Primary sources
Official references used for this guide
Open the current official guidance before making a final employment, payroll, tax, or immigration decision.
- Revenue β Pay Related Social Insurance
- Workplace Relations Commission β annual leave
- Workplace Relations Commission β redundancy
- Department of Enterprise β employment permits
Reference links checked: 15 September 2026. Farlinko content is general operational information and does not replace case-specific legal, tax, or immigration advice.
Plan the hire
Review the Ireland case before the offer goes out.
Share the work location, role, compensation, worker status, target date, and any immigration dependency. We will identify the employing path and the items that still need local confirmation.