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.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| PAYE (Income Tax) | 20% / 40% | Employee's Gross Income |
| PRSI (Employer) | 8.8% / 11.05% | 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 €42,000 | 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 €15,370 (up to €27,382 total) |
| Universal Social Charge (USC) - Third Band | 4.5% | Next €49,357 (up to €76,739 total) |
| PRSI (Class A) | 4.1% | 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).
