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Ireland, hassle-free

Income tax in Ireland is leveraged according to progressive rates of 20% and 40% applied to variable income thresholds depending on the taxpayers' personal circumstances and marital status:

• Single, widowed, or surviving civil partners without qualifying children: 20% up to €42,000, plus 40% on the remaining annual income
• Single, widowed, or surviving civil partner, qualifying for Single Person Child Carer Credit: 20% up to €46,000, plus 40% on the remaining annual income
• Married or in a civil partnership, with only one spouse or civil partner with income: 20% up to €51,000, plus 40% on the remaining annual income
• Married or in a civil partnership, with spouses or civil partners with income: 20% up to the lower amount of either €84,000 or the sum of €51,000 + the income of the lower earner, plus 40% on the remaining annual income. 

Monthly tax withholdings are calculated by spreading the annual taxable income thresholds evenly throughout the year.

The employer cost is generally estimated at 11.05% of the employee salary.

• Social Security - 11.05%

Ces coûts sont des estimations et ne sont indiqués qu’à titre d’information. Pour comprendre le mode de calcul des coûts et frais inhérents aux termes d’un contrat de travail établi dans ce pays, n’hésitez pas à demander un devis à notre service commercial.

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday. The maximum hours are 48 hours per week.

Overtime payment is not mandatory. Hours outside of standard work hours are considered overtime. 

The maximum average weekly working hours (including overtime) over a 4 month period cannot exceed 48 hours. 

There is no statutory overtime pay, and overtime compensation is based on the employment agreement. Employers can provide compensation financially or provide paid time off at a future date.

Pregnant employees who qualify for maternity leave are entitled to 26 weeks of paid leave.

The employee will receive a percentage of their salary based on employment history and amount of social insurance paid. The standard weekly benefit rate is EUR €274. The PRSI will be responsible for the pay.

The employee can extend leave for 16 additional weeks. This leave is unpaid.

To qualify for the statutory maternity benefit, an employee must meet one of the following conditions:

• Have at least 39 weeks PRSI paid in the 12 months before the first day of maternity leave
• Have at least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the Relevant Tax Year or in the year following the Relevant Tax Year
• Have at least 26 weeks PRSI paid in the Relevant Tax Year and at least 26 weeks PRSI paid in the Tax Year prior to the Relevant Tax Year

Employees are entitled to 2 weeks of paid paternity leave. The employee will receive a percentage of their salary based on employment history and the amount of social insurance paid.

The standard weekly benefit rate is EUR €274. The Department of Social Protection will be responsible for this pay.

Each parent is entitled to 26 weeks’ unpaid parental leave, which must be taken before the child is 12 years of age, or 16 years if the child has a disability. 

The employee must have been working for their employer for at least 12 months to be entitled to parental leave.

Parents are also entitled to 9 weeks of paid parent’s leave to be used within the first 2 years after the birth of the child. The employee will receive a percentage of their salary based on employment history and the amount of social insurance paid. The standard weekly benefit rate is EUR €274. The Department of Social Protection will be responsible for this pay.

Employees in Ireland are entitled to 5 days of company-paid sick leave at 70% of their regular salary up to a maximum of €110/day. Employees must have worked for at least 13 weeks with their employer before they can get statutory sick pay. If the employee is off work sick for more than 5 days, and they have enough PRSI contributions, they can apply to the Department of Social Protection (DSP) for a payment called Illness Benefit.

The sick leave entitlement will increase in the coming years:

- 2024: 5 days
- 2025: 7 days
- 2026: 10 days

Sick leave is not prorated. Part time employees are entitled to the same allowance.

Un licenciement doit respecter des règles complexes et la procédure officielle du pays où travaille la personne concernée. Les conditions du départ sont toujours gérées par l’employeur avec les principales parties prenantes. La procédure peut inclure des frais ponctuels et certaines mesures (obligatoires ou recommandées) dans des cas spécifiques de licenciement.

Termination in Ireland can be complex and must be based on performance or redundancy reasons (serious cause, unfit for the role, extinction of the role).

Pour être conforme, la rupture d’un contrat de travail doit être motivée par :

• Du fait de l’employé
• D’un commun accord
• Unilaterally by the employer based on:
  • Période d’essai
  • Raisons objectives
  • Disciplinary dismissal (Gross misconduct, fraud, repeated breach of rules)
  • Performance due to unsuitability for the job
  • Physically or mentally incapable of performing duties
  • Ceases to be eligible to work in Ireland
• À l’expiration du contrat

Le délai de préavis minimum est d’une semaine. Il augmente en fonction de l’ancienneté.

• Between 13 weeks to 2 years of employment - 1 week of notice
• Between 2 to 5 years of employment - 2 weeks of notice
• Between 5 to 10 years of employment - 4 weeks of notice
• Between 10 to 15 years of employment - 6 weeks of notice
• More than 15 years of employment - 8 weeks of notice

In Ireland, employers can make a payment in lieu of notice. 

The employer may terminate the employee without the employee working the notice period and instead pay the base salary which the employee would have been entitled to receive during the notice period (or if notice has already been given, during the remainder of the notice period).

Severance is only mandatory under law if the employee is being terminated for redundancy and has more than 2 years of employment.

Pour vous prémunir des risques financiers imprévus liés à un licenciement, Deel prévoit un cumul d’indemnités de départ dans tous les contrats de travail pour ce pays.  Deel possède une grande expérience de la gestion des risques de litige à l’international, et nous calculons le cumul d’indemnités de départ en fonction du droit commun ou des dispositions légales et des meilleures pratiques locales. Si votre employé démissionne ou n’a pas droit à une indemnité de départ, les montants réservés en vertu du contrat et inutilisés vous sont remboursés.

Ireland celebrates 10 national holidays. National public holidays include:

1. New Year’s Day: January 1
2. St. Brigid's Day: February 6
3. Saint Patrick’s Day: March 17
4. Lundi de Pâques
5. Early May Bank Holiday: First Monday in May
6. June Bank Holiday: First Monday in June
7. August Bank Holiday: First Monday in August
8. October Bank Holiday: Last Monday in October
9. Christmas Day: December 25
10. Saint Stephen’s Day: December 26

Contracts must be in English and can be translated to another language (employee's native language if required). They must be in writing and signed by both parties.

Un contrat doit préciser :

• Nom
• Address of employee
• Start date and finish date
• Place of work
• Salary (Rate of pay)
• Working hours
• Annual holiday entitlement
• Method of payment
• Congés maladie
• Période de préavis
• Overtime rates (if any)
• Bonus (if any)
• Other general contractual obligations (disciplinary procedures, harassment policies, smoking / vaping, use of company equipment/phones, etc.)