Employment rights in Ireland come from a series of Acts, including the Organisation of Working Time Act, the Terms of Employment (Information) Act and the family leave Acts, enforced by the Workplace Relations Commission. Here is what employers need to know about leave, pay, tax, PRSI and ending employment.
All employees, whether full-time, part-time, temporary or casual, start earning annual leave from their first day. Family leave is mostly unpaid by the employer, with benefits paid by the Department of Social Protection to employees with enough PRSI contributions.
Four working weeks a year for employees who work at least 1,365 hours, or 8% of hours worked. Paid at the normal weekly rate, in advance.
Certified sick days paid by the employer at 70% of normal daily pay, up to €110 a day, after 13 weeks' service.
Plus up to 16 weeks of additional unpaid leave. At least 2 weeks must be taken before and 4 weeks after the birth.
Taken within 26 weeks of the birth or adoption. Paternity Benefit is paid by the state; employers may top it up.
Set up each Irish leave type in IceHrm with its own accrual, carry forward and approval rules, including hours-based annual leave for part-time staff. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The National Minimum Wage applies to most employees, including part-time, temporary, casual and seasonal workers. Some sectors have higher minimum rates under Sectoral Employment Orders or Employment Regulation Orders.
For employees aged 20 and over, from 1 January 2026.
Averaged over 4 months for most employees, or longer in some cases. Employees also get 11 hours' daily rest and 24 hours' weekly rest.
The average hourly pay across each pay reference period must meet the minimum wage.
| Age | Hourly rate | % of NMW |
|---|---|---|
| Under 18 | €9.91 | 70% |
| 18 | €11.32 | 80% |
| 19 | €12.74 | 90% |
| 20 and over | €14.15 | 100% |
There is no statutory overtime premium; overtime pay depends on the contract or any applicable sectoral order. Employees who work on a Sunday are entitled to a Sunday premium, paid time off or an allowance if it is not already reflected in their pay. Employees get a 15-minute break after 4.5 hours and a 30-minute break after 6 hours.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so you can check average weekly hours and pay Sunday and overtime premiums on what was actually worked. Time & attendance →
Income tax is charged at 20% up to a standard rate band and 40% above it, then reduced by tax credits. Employers deduct income tax, USC and PRSI through PAYE and report every payment to Revenue in real time on or before each pay date.
| Personal circumstances | Taxed at 20% |
|---|---|
| Single or widowed, no qualifying children | First €44,000 |
| Single parent (Single Person Child Carer Credit) | First €48,000 |
| Married or civil partners, one income | First €53,000 |
| Married or civil partners, two incomes | Up to €88,000 |
| Income | Rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012.01 – €28,700 | 2% |
| €28,700.01 – €70,044 | 3% |
| Over €70,044 | 8% |
Most employees pay Class A Pay Related Social Insurance (PRSI), which funds state pensions and benefits. Employer PRSI has no upper earnings limit, and rates are rising in steps each October.
| Period | Employer | Employee |
|---|---|---|
| Earnings up to 30 September 2026 | 11.25% | 4.20% |
| Earnings from 1 October 2026 | 11.40% | 4.35% |
Since 1 January 2026, employees who are not already in a workplace pension may be automatically enrolled in My Future Fund. Employers must contribute alongside the employee, with contribution rates phasing up over several years. Employers must not penalise employees for taking part.
Build Irish pay the way you already structure it, with your own salary components, deductions and formula columns, such as PRSI and pension contribution columns. Want to know how well IceHrm handles payroll calculations for Ireland? Contact us or see Payroll →
Under the Unfair Dismissals Acts, a dismissal is presumed unfair unless the employer can show substantial grounds and a fair procedure. Protection generally applies after 12 months' continuous service, though some grounds, such as pregnancy or trade union membership, are protected from day one.
| Length of service | Notice |
|---|---|
| 13 weeks to 2 years | 1 week |
| 2 to 5 years | 2 weeks |
| 5 to 10 years | 4 weeks |
| 10 to 15 years | 6 weeks |
| More than 15 years | 8 weeks |
Two weeks' gross pay for each year of service, plus one extra week. Paid tax-free.
Weekly pay above €600 is ignored when calculating the statutory lump sum.
Employees aged 16 or over need 2 years' continuous, insurable service to qualify.
On leaving, employees must be paid for any statutory annual leave they have earned but not taken.
Ireland has 10 public holidays. Good Friday is not a public holiday and is a normal working day.
For each public holiday, the employer chooses whether to give a paid day off on the day, a paid day off within a month, an extra day of annual leave or an extra day's pay. Part-time employees qualify once they have worked 40 hours in the previous 5 weeks.
Leave groups give each office its own holiday calendar, so staff in Ireland and in other countries each get the right public holidays automatically. Holiday calendars →
Employers must give every new employee a written statement of five core terms within 5 days of starting, and a fuller written statement of terms within one month.
A probation period generally cannot exceed 6 months, extendable to a maximum of 12 months only in limited circumstances. Fixed-term employees must not be treated less favourably than comparable permanent staff, and a series of fixed-term contracts lasting more than 4 years usually becomes a contract of indefinite duration unless there are objective grounds.
Send Day 5 statements and contracts for e-signing, store them on the employee's record, track probation end dates, and use onboarding task lists so nothing is missed in the first week. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Ireland, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Ireland? Talk to us.
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