work in Ireland.

• Common Permits: Critical Skills Employment Permit, General Employment Permit, and Intra-Company Transfer Permit.
• Critical Skills Permit: Designed for highly skilled occupations and may provide a pathway to long-term residency.
• Employer Sponsorship: Most permits require a confirmed job offer and employer sponsorship before arrival.
• EU/EEA/Swiss Nationals: No work permit required due to freedom of movement.

• Registration: Employers must register with the Revenue Commissioners for PAYE and social security reporting.
• Payroll Frequency: Typically monthly, though weekly and fortnightly payrolls are also common.
• Withholding: Employers deduct:
  
  • PAYE income tax
  • Universal Social Charge (USC)
  • Pay Related Social Insurance (PRSI)
• Reporting: Payroll is reported in real time through Ireland’s PAYE Modernisation system.
• Additional USC and PRSI contributions apply.
• Social Security Contributions:
  
  • Employer: Approximately 11.05%–11.15%
    
  • ‍Employee: Approximately 4% PRSI plus USC charges

• Contracts may be permanent, fixed-term, or specified-purpose.
• Written employment terms must generally be provided within the first month of employment.
• Working Hours: Average maximum of 48 hours/week under working time legislation.
• Probation: Commonly 3–6 months.
• Termination: Notice periods range from 1–8 weeks depending on service length.
• Redundancy: Statutory redundancy payments may apply after 2 years’ service.

• Annual Leave: Minimum 4 weeks paid leave per year.
• Public Holidays: 10 paid public holidays annually.
• Sick Leave: Statutory sick pay applies subject to eligibility rules.
• Maternity Leave: 26 weeks paid/statutory leave plus optional unpaid leave.
• Paternity Leave: 2 weeks statutory leave.
• Additional Benefits: Pension schemes, private healthcare, and life cover are common.

• Tax Residency: Individuals are generally tax resident if present:
  
  • 183+ days in one tax year, or
  • 280+ days across two tax years.
• Non-Residents: Taxed mainly on Irish-sourced income.
• Tax Year: January 1 – December 31.
• System: Progressive income tax system with additional USC and PRSI charges.
• Double Tax Treaties: Ireland maintains an extensive DTA network.