- Gross salary, usually paid monthly.
- Employer costs of about 12.9% at a โฌ60,000 salary: โฌ7,740 a year, of which the largest is employer PRSI (Class A, higher rate).
- An EOR fee, if you hire without your own entity. The providers in our Ireland guide publish starting prices of US$459โ699 per employee per month.
Mandatory employer costs at a โฌ60,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.
| Employer cost | Rate or amount | At โฌ60,000 |
|---|---|---|
| Employer PRSI (Class A, higher rate) | 11.4% of gross | โฌ6,840 |
| MyFutureFund auto-enrolment (employer) | 1.5% of gross, up to โฌ80,000 | โฌ900 |
| Total employer costs | 12.9% of salary | โฌ7,740 |
Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.
| Annual salary | Employer costs | Total before EOR fee |
|---|---|---|
| โฌ40,000 (junior / support) | โฌ5,160 (12.9%) | โฌ45,160 |
| โฌ60,000 (mid-level professional) | โฌ7,740 (12.9%) | โฌ67,740 |
| โฌ85,000 (senior professional) | โฌ10,890 (12.8%) | โฌ95,890 |
| โฌ120,000 (lead / manager) | โฌ14,880 (12.4%) | โฌ134,880 |
- Employer PRSI: 11.40% (from 1 Oct 2026)
- Auto-enrolment (MyFutureFund): 1.5% employer (2026โ28)
- Salary payments per year: 12 (or weekly / fortnightly)
- Minimum wage (2026): โฌ14.15 / hour
- Paid annual leave: 4 weeks + 10 public holidays
- Maximum working week: 48 hours (average)
- Private health insurance (optional) (โฌ1,500 / year): Very common benefit in Ireland; taxable as a benefit in kind.
- Employer PRSI is shown at the 11.40% rate in force from 1 October 2026. Further increases are scheduled for future Octobers.
- Employee PRSI (4.35% from October 2026), USC and income tax are deducted from gross pay and are not employer costs.
- MyFutureFund only applies to eligible employees (broadly aged 23โ60, earning over โฌ20,000, and not already in a payroll pension). Many employers offer a company pension with a 5%+ employer contribution instead.
- Statutory sick pay (5 days a year at 70% of pay, up to a daily cap) is paid by the employer and not included above.
Without your own entity in Ireland, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own Irish company. See the comparison in our Ireland guide and EOR vs local entity.
How much does it cost to employ someone in Ireland?
How much is an EOR in Ireland?
Can I hire in Ireland without a local entity?
- 1MyFutureFund contribution examples for employees
Department of Social Protection (gov.ie)
Contribution rates by year and the โฌ80,000 earnings threshold.
- 2Paying social insurance (PRSI): employer rates
Citizens Information
Employer PRSI of 9% / 11.25%, rising to 9.15% / 11.4% from 1 October 2026 (โฌ552 weekly threshold).
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