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Last updated: August 7, 2026
Employment Cost Calculator for Ireland
Calculate your complete hiring costs for Ireland employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Calculate Employment Costs
Employment Cost Breakdown
Select a country and enter a salary to see the employment cost breakdown
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| PAYE (Income Tax) | 20% / 40% | Employee's Gross Income |
| PRSI (Employer) | 9.0% / 11.25% | Employee's Gross Income (Varies by weekly earnings) |
| USC (Universal Social Charge) | 0.5% - 8% | Employee's Gross Income |
| LPT (Local Property Tax) | Varies | Residential Property Value |
Filing & Compliance
- Submit monthly PAYE, PRSI, USC, and LPT returns by the 14th of each month (extended to 23rd via ROS).
- Register with Revenue Commissioners for a tax registration number (PAYE, PRSI, USC).
- Provide employees with a P60 by December 31st each year.
Income Tax Brackets
| Income Range (Single Person) | Tax Rate |
|---|---|
| Up to €44,000 | 20% |
| Balance | 40% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Universal Social Charge (USC) - First Band | 0.5% | €12,012 |
| Universal Social Charge (USC) - Second Band | 2% | Next €16,688 (up to €28,700 total) |
| Universal Social Charge (USC) - Third Band | 3% | Next €41,344 (up to €70,044 total) |
| PRSI (Class A) | 4.2% | No specified cap, but earnings under €352/week are exempt |
Personal Allowances
- Personal Tax Credit: €2,000 for single individuals.
- Employee Tax Credit: €2,000 (maximum).
- Married Couple's Tax Credit: €4,000 (jointly assessed).
Written by
Lucas Botzen
Lucas Botzen is the Founder of Rivermate, a global employment platform that helps companies hire, employ, and manage talent internationally. Since founding Rivermate in December 2020, he has focused on building practical solutions that simplify international payroll, benefits, taxes, contracts, and employment compliance for remote teams. Before Rivermate, Lucas co-founded and co-directed Boloo, an e-learning and software company that helped entrepreneurs start and grow e-commerce businesses. He scaled Boloo to more than €2 million in annual revenue before successfully exiting the business in 2020. Lucas holds a Bachelor’s degree in Business Innovation from Avans University of Applied Sciences. His background in entrepreneurship, technology, automation, and remote work continues to shape his approach to making global employment simpler and more human.
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