IE

Ireland: Payroll & Employment Facts

Maintained byWhichapp Research
Last verified2026-06-06
Dataset2026 statutory
Source-verified — every figure links to its official source Currency · EUR How we verify ↗

Verified statutory employment facts for Ireland, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Ireland employer-of-record guide and the Ireland country hub.

What is the minimum wage in Ireland?

National minimum wage
€14.15 / hour
Effective 2026-01-01 gov.ie High
Next review date
Not available

What employer social contributions apply in Ireland?

Rates are a percentage of gross wage, applied up to the annual contribution ceiling.

Employer social security rate
10.25%
Effective 2026-01-01 taxsummaries.pwc.com High
Pension
1.50%
Effective 2024-09-01 gov.ie High
Healthcare
0.00%
Effective 2026-01-01 revenue.ie High
National Training Fund Levy
1.00%
Effective 2019-01-01 revenue.ie High
Annual contribution ceiling
Not available
Total employer burden
12.75%
Checked 2026-06-06 taxsummaries.pwc.com

What notice and leave rules apply in Ireland?

Statutory minimum notice the employer must give, by completed length of service.

Length of serviceEmployer notice
3 to 23 months1 weeks
24 to 59 months2 weeks
60 to 119 months4 weeks
120 to 179 months6 weeks
180+ months8 weeks
Checked 2026-06-06
Payment in lieu of notice (PILON)
Permitted
Checked 2026-06-06
Minimum annual leave
20 days
Checked 2026-06-06
Annual leave includes public holidays
No
Checked 2026-06-06
Public holidays per year
12 days
Checked 2026-06-06

Is 13th-month pay required in Ireland?

None of the following are mandated by statute; they may still arise from a contract or collective agreement.

Thirteenth-month pay required
No
Effective 2026-01-01 papayaglobal.com Medium
Profit sharing required
No
Effective 2026-01-01 papayaglobal.com Medium
Holiday bonus required
No
Effective 2026-01-01 papayaglobal.com Medium

How is severance calculated in Ireland?

Formula
Two weeks' statutory redundancy pay for every year of continuous service, plus one additional 'bonus' week's pay. The calculation is based on the employee's gross weekly pay, subject to a statutory maximum.
Checked 2026-06-06 citizensinformation.ie Medium
Per-year multiplier
2
Checked 2026-06-06 citizensinformation.ie Medium
Minimum qualifying tenure
24 months
Checked 2026-06-06 citizensinformation.ie Medium
Calculation base
Gross
Checked 2026-06-06 citizensinformation.ie Medium

This is a reference record of statutory minimums, not legal advice. Figures can be exceeded by contract, works-council, or collective-bargaining agreements, and accident-insurance and care rates vary by case. Confirm against the linked official source before acting.

Maintained by Whichapp · How we verify our data · Ireland country hub