Guide · Ireland
Ireland EOR Cost: What It Costs to Employ Someone in Ireland (2026)
Guide · Updated 30 October 2026
An employee hired through an employer of record in Ireland costs you three things: the gross salary; the employer’s PRSI of 11.40% for most employees from 1 October 2026, plus a 1.5% auto-enrolment contribution if the employee is enrolled in MyFutureFund; and the EOR service fee. There is no mandatory 13th-month salary. A €60,000 annual salary costs about €67,740 a year, or €5,645 a month, before the service fee.
Last reviewed in October 2026 against Revenue, Department of Social Protection and WRC guidance. General information, not legal or tax advice; Budget changes apply from January.
The three parts of an Ireland EOR bill
Gross salary. The salary you agree with the employee, usually quoted as an annual figure and paid monthly or weekly in euro. It must be at least the national minimum wage of €14.15 an hour for employees aged 20 and over, and at least the permit threshold if the employee holds an employment permit.
Employer contributions. Employer PRSI on gross pay and, for employees enrolled in MyFutureFund, an employer pension contribution. Both are passed through at cost.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any one-time item and any deposit.
The employee’s income tax, USC, PRSI and MyFutureFund contribution come out of the gross salary. They reduce take-home pay, not your cost.
Employer PRSI in 2026
| Weekly pay | PRSI class | Employer rate to 30 Sep 2026 | Employer rate from 1 Oct 2026 | Employee rate from 1 Oct 2026 |
|---|---|---|---|---|
| €38 to €352 | A0 | 9.00% | 9.15% | Nil |
| €352.01 to €424 | AX | 9.00% | 9.15% | 4.35%, less a tapered credit |
| €424.01 to €552 | AL | 9.00% | 9.15% | 4.35% |
| More than €552 | A1 | 11.25% | 11.40% | 4.35% |
Most professional salaries fall in Class A1. PRSI has no upper earnings limit. Rates are set by the Department of Social Protection, PRSI Class A rates.
Auto-enrolment pension (MyFutureFund)
Auto-enrolment started on 1 January 2026. Employees aged 23 to 60 who earn €20,000 or more a year and are not in a qualifying workplace pension are enrolled. The employer and the employee each contribute a percentage of gross pay, and the State adds a top-up. Contributions are calculated on pay up to €80,000 a year.
| Years | Employee | Employer | State |
|---|---|---|---|
| 2026 to 2028 | 1.5% | 1.5% | 0.5% |
| 2029 to 2031 | 3% | 3% | 1% |
| 2032 to 2034 | 4.5% | 4.5% | 1.5% |
| 2035 onwards | 6% | 6% | 2% |
Source: MyFutureFund contribution rates. If the employee is already in a workplace pension that meets the exemption standards, auto-enrolment may not apply; we check this before quoting.
Three worked examples
Full year at the rates that apply from 1 October 2026, Class A1 PRSI, employee enrolled in MyFutureFund, single person with the standard tax credits. The examples exclude the EOR service fee and benefits.
| Annual gross salary | Employer PRSI (11.40%) | MyFutureFund (1.5%) | Employer cost per year | Employer cost per month |
|---|---|---|---|---|
| €40,000 | €4,560 | €600 | €45,160 | €3,763 |
| €60,000 | €6,840 | €900 | €67,740 | €5,645 |
| €90,000 | €10,260 | €1,200 (capped at €80,000) | €101,460 | €8,455 |
| Annual gross salary | Income tax | USC | Employee PRSI | MyFutureFund | Take-home per year |
|---|---|---|---|---|---|
| €40,000 | €4,000 | €733 | €1,740 | €600 | €32,927 |
| €60,000 | €11,200 | €1,333 | €2,610 | €900 | €43,957 |
| €90,000 | €23,200 | €3,231 | €3,915 | €1,200 | €58,454 |
Income tax is 20% on the first €44,000 and 40% on the rest, less the €2,000 personal and €2,000 employee tax credits. USC is 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044 and 8% above that. Figures are rounded to the nearest euro; actual payroll follows the employee’s Revenue Payroll Notification.
Other costs to plan for
- Sick pay. Up to 5 days a year at 70% of pay, capped at €110 a day, after 13 weeks’ service.
- Benefits. Health insurance, a company car or other benefits in kind are taxable through payroll, and employer PRSI applies to them.
- Overtime and Sunday work. No statutory overtime premium, but Sunday work must be compensated, and many contracts set an overtime rate.
- Ending employment. Notice pay of 1 to 8 weeks depending on service, and statutory redundancy after 2 years: 2 weeks’ pay for each year plus 1 week, with weekly pay capped at €600.
- Annual changes. The Budget in October sets the next year’s tax bands, credits, USC and minimum wage; plan for them each January.
How to read an EOR quote for Ireland
Ask to see the cost for a full year, not only a month: salary, employer PRSI at the right class and date, any auto-enrolment contribution and the benefits you plan to offer. A good quote also shows the service fee as its own line, states whether there is a deposit and when it is returned, gives the exchange rate used if you pay in dollars or pounds, and lists the dates on which you will be invoiced.
NNRoad does not publish a standard price for Ireland. We review the role, the salary, the person’s right to work and their pension position first, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee and any one-time item, listed separately
- any deposit and when it is returned
- the working calendar for invoices and paydays
The yearly view: when the money is paid
| When | What is paid or reported |
|---|---|
| Each payday | Salary and payslip; PAYE, USC and PRSI reported to Revenue on or before the payday |
| Each month | The monthly return paid to Revenue; MyFutureFund contributions for enrolled employees |
| January | New tax credits, bands, USC and minimum wage from the Budget apply |
| After year-end | Employees see their annual employment summary in Revenue’s myAccount |
EOR or your own Irish company?
An Irish company needs registration with the Companies Registration Office, a director resident in the EEA or a bond, a bank account, an accountant and its own payroll registration with Revenue. That makes sense for a long-term team or when you invoice Irish customers. For one or a few employees, or while you decide, an employer of record is faster and avoids the cost of setting up and running a company. See the seven steps to hiring in Ireland.
Questions about Ireland EOR cost
How much does an employer of record cost in Ireland?
You pay the employment cost at cost plus the EOR service fee. The employment cost is the gross salary plus employer PRSI (11.40% for most employees from 1 October 2026) and, for enrolled employees, a 1.5% MyFutureFund contribution. NNRoad quotes each hire after reviewing the role, with every line shown.
What are employer contributions in Ireland in 2026?
Employer PRSI of 11.25% until 30 September 2026 and 11.40% from 1 October 2026 for weekly pay above €552, or 9.00% and 9.15% below that, plus 1.5% to MyFutureFund for enrolled employees.
Is there a 13th-month salary in Ireland?
No. A 13th-month salary or annual bonus is paid only if it is agreed.
What is the minimum wage in Ireland in 2026?
€14.15 an hour for employees aged 20 and over, from 1 January 2026.
Can I pay an Irish employee in dollars?
Salary is paid in euro. You can fund payroll in dollars or pounds; the proposal shows the exchange rate used.
Want the numbers for your own hire?
Send us the role, the salary and the work location and we will reply with a line-by-line annual estimate.
Related
How NNRoad employs and pays your Irish hire.
Seven steps for overseas employers.
Official sources: Revenue, tax rates and credits 2026; Department of Social Protection, PRSI Class A rates; MyFutureFund contribution rates; Workplace Relations Commission; DETE, employment permit salary thresholds. Also: the National Minimum Wage Act 2000, the Organisation of Working Time Act 1997, the Sick Leave Act 2022, the Minimum Notice and Terms of Employment Acts 1973–2005, the Redundancy Payments Acts and the Automatic Enrolment Retirement Savings System Act 2024. Reviewed October 2026; general information, not legal or tax advice.