GLOBAL EMPLOYER OF RECORD IN IRELAND
Employer of Record in Ireland
Hire the best local or international talent in Ireland, fill priority roles and grow your presence without making incorporation the first commitment. Acumen acts as your Employer of Record, so the hiring decision can move ahead while your longer-term entity strategy develops separately.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employing in Ireland through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Ireland. Acumen issues the statement of core terms within five days of the start, registers the employee with Revenue, operates PAYE, PRSI and USC and pension auto-enrolment, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves an Irish hire
- Contractor compliance. Full-time contractors in Ireland move onto Irish employment contracts, removing the employment status questions Revenue and the Department of Social Protection apply, and the permanent establishment question for your company.
- One accountable provider. Contracts, payroll, pension auto-enrolment and compliance sit with Acumen International instead of being split between several suppliers.
- No entity to set up or maintain. You employ in Ireland without registering a company, filing annual returns or running an Irish payroll.
- Market tests and short-term projects. A pilot, a market assessment or a fixed-term assignment is staffed without permanent infrastructure and scaled up or wound down as results come in.
- Bridge to your own entity. While your Irish company is being registered, the first employees start with Acumen International and transfer once it can employ them.
- Fast team launch. Local hires and EU nationals moving to Ireland are onboarded with payroll and benefits handled together.
- Mergers and restructuring. Irish staff stay employed without a break while the legal entities around them change.
- NGO staffing. International charities and foundations employ project staff in Ireland under Irish employment law.
- Employer liability. Acumen International holds the local employer’s liability, so statutory obligations rest with the party the authorities hold responsible.
- Remote team expansion. Irish members of a distributed team receive contracts, pay and social insurance that follow Irish law.
Agency work in Ireland: the legal basis and its limits
The Employment Agency Act 1971 and the Protection of Employees (Temporary Agency Work) Act 2012 allow an employment agency to employ workers and assign them to a hirer, which directs their work. These limits apply:
- The agency must hold a current employment agency licence.
- From the first day of an assignment, agency workers are entitled to the same basic working and employment conditions as comparable direct employees of the hirer, covering pay, working time, rest and breaks, night work, overtime, annual leave and public holidays.
- For equal treatment, pay excludes occupational pensions, sick pay, bonuses, maternity pay and benefits in kind.
- Successive assignments with the same hirer count as continuous unless separated by more than three months.
- The hirer must tell agency workers about vacancies and give them access to collective facilities such as canteens, childcare and transport on the same basis as its own staff.
- For unfair dismissal claims, the hirer rather than the agency is treated as the employer of an agency worker.
The last rule makes the end of any assignment a shared decision, so Acumen International agrees with you how exits are handled before the first hire.
What Acumen International handles in Ireland, from recruitment to exit
| Stage | What it involves in Ireland |
|---|---|
| Recruitment and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | Right-to-work checks, and employment permit routes for non-EEA nationals where the employment model allows them |
| Contract and onboarding | The statement of five core terms within five days, full written terms within one month, and registration with Revenue |
| Pay | Payroll in euros under PAYE Modernisation, with income tax, USC, PRSI and pension auto-enrolment contributions reported on or before each pay date |
| Time and absence | Working-time records within the 48-hour average, annual leave, public holidays and statutory sick leave |
| Changes and renewals | Contract changes, requests for remote or flexible working, and auto-enrolment phase changes |
| Exit | Statutory notice, redundancy payments where due, final payslip and the employment end date reported to Revenue |
In practice, this replaces the separate payroll provider, employment solicitor, pensions adviser and benefits broker a business would otherwise need in Ireland.
Minimum wage and pay rules in Ireland
From 1 January 2026, the national minimum wage for workers aged 20 and over is €14.15 an hour, up from €13.50. Lower rates apply under 20: €9.91 under 18, €11.32 at 18 and €12.74 at 19. The government has announced a rise to €14.94 from 1 January 2027.
Salaries are agreed as a gross annual or hourly amount in euros. Irish law sets no general overtime premium, so overtime pay follows the employment contract or any applicable sectoral order.
Employment contracts and working time in Ireland
| Rule | What it means for you |
|---|---|
| Five core terms must be given in writing within five days of the start, and the remaining terms within one month | Paperwork is ready in the first week |
| A probation period must be stated in writing | Expectations for the trial period are documented from day one |
| Average working time cannot exceed 48 hours a week | Long hours are averaged and recorded |
| Annual leave is at least four working weeks, on top of public holidays | Leave is planned in whole weeks |
| Employees can request remote or flexible working, and the employer must respond under a code of practice | Requests get a reasoned, documented answer |
| A non-compete is enforceable only if it is reasonable, usually 6 to 12 months and limited to where the employer actually operates | Restrictions are kept proportionate |
Ending employment in Ireland
Minimum notice under the Minimum Notice and Terms of Employment Acts depends on service, and a contract can give more:
| Length of service | Minimum notice from the employer |
|---|---|
| 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 |
After one year of service, an employee is protected against unfair dismissal, and the Workplace Relations Commission can award up to two years’ remuneration, reinstatement or re-engagement. Dismissals for discriminatory reasons or protected disclosures are covered from day one.
An employee with at least two years’ service who is made redundant is entitled to a statutory lump sum of two weeks’ pay for each year of service plus one week, with weekly pay capped at €600.
Irish employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | Revenue and the Department of Social Protection assess employment status on the working relationship, and a contractor found to be an employee brings PAYE and PRSI arrears | Your Irish team is employed under Irish employment law |
| IP ownership | Rights in work created in the job need clear contractual terms to reach your business | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | The hirer carries the equal treatment obligation and is treated as the employer for unfair dismissal claims | Equal treatment is applied from day one and every exit is agreed with you in advance |
| Equal pay for assigned staff | Agency workers are entitled to the basic pay and working conditions of comparable direct employees | Pay is set against your comparable roles before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Ireland | Signing authority stays with your company and is written into the role |
| Exit cost | Statutory notice, a redundancy lump sum after two years and unfair dismissal awards of up to two years’ pay | Grounds, procedure and costs are prepared before any decision |
| Sponsor obligations | An employment permit requires the employee to be employed, salaried and paid directly by the employer | The permit position is assessed before any non-EEA offer |
| Pay transparency | Employers with 50 or more staff publish gender pay gap reports, and the EU Pay Transparency Directive was due to be transposed by 7 June 2026 | Pay structures are documented on objective criteria |
Employment permits for non-EEA employees in Ireland
EEA, Swiss and UK nationals can work in Ireland without a permit. Other nationals need an employment permit from the Department of Enterprise, Tourism and Employment.
- From 1 March 2026, the minimum salary is €40,904 for a Critical Skills Employment Permit and €36,605 for a General Employment Permit, with further increases phased in to 2030.
- A General Employment Permit usually needs a labour market needs test, waived for critical skills occupations and jobs paying at least €68,911.
- At least half of the employer’s staff must be EEA nationals, unless a waiver applies.
- The employee must be employed, salaried and paid directly by the employer named on the permit, and a first-time holder is expected to stay with that employer for nine months.
- A General Employment Permit runs for up to 24 months and can be renewed for up to three more years.
What Acumen International contributes
- EU, EEA, Swiss and UK specialists can start in Ireland as soon as the contract is signed, without your business first setting up an Irish company.
- For a non-EEA candidate, the direct-employment rule is assessed before recruitment costs are spent, together with the alternatives, such as a candidate who already holds Stamp 4 permission or hiring through your own Irish entity.
Family members
Spouses and partners of employment permit holders cannot get a Dependant Employment Permit and must apply for their own permit if they want to work.
Employer cost and income tax in Ireland
| Charge | Employer | Employee |
|---|---|---|
| PRSI (Class A) from 1 October 2026 | 11.4% | 4.35% |
| Pension auto-enrolment, years one to three | 1.5% | 1.5% |
| Income tax | — | 20% and 40% |
| Universal Social Charge | — | 0.5% to 8% |
A lower employer PRSI rate of 9.15% applies to weekly pay up to €552, a threshold that rises from €552 to €600 a week on 1 January 2027, and PRSI rises by a further 0.15% on 1 October 2027. Auto-enrolment covers employees aged 23 to 60 earning at least €20,000 without other workplace pension cover, with the State adding 0.5% and contributions applying on pay up to €80,000; rates step up every three years to 6% each by year ten.
Income tax and USC in 2026
A single person pays 20% on the first €44,000 and 40% on the rest, reduced by a personal tax credit of €2,000 and an employee tax credit of €2,000. USC is charged at 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% above that.
The Global Payroll Calculator applies the October PRSI change, auto-enrolment and the USC bands to an Irish salary, so the cost of an offer reflects the rate in force on the start date.
Sectors employing through an Employer of Record in Ireland
- Technology and software companies employ engineers, sales and customer success teams serving EMEA from Dublin.
- Pharmaceutical, biotech and medical device manufacturers employ scientists, quality and regulatory specialists, many around Cork, Galway and Limerick.
- Aircraft leasing, funds and financial services firms employ finance, compliance and operations staff.
- Games and digital media companies employ developers, artists and community teams.
- Agri-food and drinks exporters employ food scientists, quality and export specialists.
Irish hiring cases and how they are handled
| Case | What Irish rules add | How it is handled |
|---|---|---|
| A Dublin-based contractor has worked only for you for three years | Revenue and the Department of Social Protection look at control, integration and financial risk, not the contract label | The contractor moves onto an Irish employment contract with Acumen International |
| A new hire aged 30 earns €55,000 with no pension | Auto-enrolment applies, with 1.5% from the employee, 1.5% from the employer and 0.5% from the State | Contributions start from the first eligible payroll |
| A role is made redundant after six years | Two weeks’ pay per year plus one week, with weekly pay capped at €600, gives a statutory lump sum of up to €7,800, on top of four weeks’ notice | Selection, consultation and payments are prepared before the decision |
| An engineer from India is offered a Dublin role | Permits require direct employment by the permit employer | The route is assessed before the offer, including hiring through your own Irish entity |
Benefits, payroll and leave in Ireland
Irish packages for skilled roles often add private health insurance, an employer pension above auto-enrolment levels and income protection cover.
Payroll obligations
| When | What happens |
|---|---|
| Within five days of the start | The statement of core terms is issued |
| On or before each pay date | Pay, tax, USC and PRSI are reported to Revenue in real time |
| With each payroll | Auto-enrolment contributions are paid at the same time as the employee |
| Monthly | PAYE, USC and PRSI due are paid to Revenue |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 4 working weeks | Employer |
| Public holidays | 10 a year | Employer |
| Statutory sick leave | 5 days a year at 70% of pay, up to €110 a day | Employer |
| Maternity leave | Statutory leave with Maternity Benefit from the State | Department of Social Protection |
| Paternity leave | 2 weeks | Paternity Benefit from the State |
| Parent’s leave | 9 weeks for each parent | Parent’s Benefit from the State |
Sources
- General Employment Permit, Department of Enterprise, Tourism and Employment
- Roadmap for employment permit salary thresholds, Department of Enterprise, Tourism and Employment
- Auto-enrolment retirement savings system for employers, Government of Ireland
- Agency workers in Ireland: a practical guide for employers, Maples Group
- Global employment law guide: Ireland, Lex Mundi
- Government Budget summary 2026, Financial Support Services Unit
- Employment tax measures in Budget 2027, Forvis Mazars Ireland
- Minimum wage increased in Ireland from 1 January 2026
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
How does Acumen help manage permanent establishment risk when we hire in Ireland?
Acumen keeps the employment arrangement separate from the client’s corporate tax analysis. We can identify role features in Ireland that may need PE review, for example senior commercial authority or a fixed local presence, but the EOR model itself does not eliminate PE risk.
Who owns work product created by an EOR employee in Ireland?
Ownership should be addressed expressly in the employment documentation. Acumen can align the employee’s confidentiality and IP obligations in Ireland with the client’s commercial requirements, subject to the local rules that govern employee-created work.
How can an EOR help when a business is buying, selling or restructuring a team in Ireland?
An EOR can provide continuity where the future employing entity is not ready at the same time as the business transition. In Ireland, Acumen can assess an interim employment solution for affected staff while the permanent post-transaction structure is completed.