Best Employer of Record in Ireland

Income tax is withheld through PAYE, run by the Revenue Commissioners. Resident employees are taxed at 20 percent on income up to the standard rate cut-off, 44,000 euros for a single person in 2026, and 40 percent above it, with personal tax credits reducing the bill. On top of income tax, the employer withholds the Universal Social Charge at 0.5 percent, 2 percent, 3 percent and 8 percent across rising bands, and employee Class A PRSI at 4.35 percent from 1 October 2026 where payable, subject to the applicable subclass and credit.

Payroll usually runs monthly, paid at the end of the month, though weekly and fortnightly cycles are common in retail, hospitality and construction. The currency is the euro (EUR). There is no statutory 13th-month salary or extra pay period; a bonus is contractual. The EOR remits the PAYE, USC and PRSI it has withheld, plus employer PRSI, to Revenue monthly, with smaller employers eligible to pay quarterly.

From 1 January 2026 every pay run must also process My Future Fund pension contributions for eligible employees, deducting the employee share and paying the employer match, a brand-new line on the payslip that did not exist in 2025. Ireland also operates a real-time, on-or-before reporting model, so payroll cannot be run late and corrected at year end the way some countries allow; each submission must reach Revenue by the pay date. Benefit-in-kind on company cars, health insurance and other perks is also taxed through payroll, and the EOR applies the correct BIK valuation.