Hire in Ireland

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Last updated at June 17, 2022
beautiful scenery in the country of ireland

Currency

Euro (EUR)

Capital

Dublin

Time Zone

GMT+1

Key Country Facts

Introduction

Ireland, also known as Republic of Ireland or Eire, is Europe’s most westerly country. The sovereign state shares a land border in the north with Northern Ireland (which is part of the UK) and together the two countries form the island of Ireland. A population of just under 5 million, of whom just under half live in the Greater Dublin area.

Area

Separated from Great Britain by the Irish Sea and the North Chanel to the east which is just 37 kilometers at its narrowest point. To the north and west is the vast expanse of the Atlantic Ocean. The west coast is known for its rugged beauty.

Climate

Ireland has a temperate Oceanic climate which seldom brings extreme temperatures. The Atlantic Ocean brings the warming influence of the Gulf Stream. In winter, the west coast is prone to Atlantic storms and in general the west experiences considerably more rainfall than the east.

Culture

Historically Irelands culture is predominantly Gaelic with growing influence over time from Britain. Large scale emigration from Ireland has spread modern Irish culture, particularly music and literature across the globe. Witness the ubiquitous Irish Pub to be found in most global cities. Unfortunately, these often have little in common with the traditional hospitable public houses of Ireland itself.

Religion

Christianity is by far the predominant religion of Ireland with just under 80% of the population identifying as Catholic. According to the latest census only 10% report as having no religion. As with many other European countries regular church attendance is in decline.

Official Language

English is the most dominant and widely spoken language in Ireland, however the constitution of Ireland describes Irish as the national language. In fact, Irish as a community language is limited to concentrations in the far western counties such as Donegal, Galway and Mayo.

Ireland HR at a Glance

Employment Law

Employment law in Ireland is governed principally by Common Law and the precedent set by any judicial decisions. Additionally, employment conditions and employee protection from a variety of statutory acts mostly deriving from EU directives. Collective agreements are another important consideration in employment law in Ireland.

Employment Contract

A contract of employment is governed by the principles of contract in Irish common law. Therefore, there must be an offer, acceptance, consideration and intention to create legal relations. Legally contracts may be concluded orally, however written employment contracts are standard in Ireland and highly recommended. Certain terms are implied into employment contracts, whether or not they are expressly included in writing. For example, there is an implied mutual obligation of trust and confidence that must exist between the employer and the employee. A statutory minimum period of notice will also be implied into the employment contract if there is no contractual notice, or if contractual notice is less than the statutory minimum. Contractual terms may also be implied by custom and practice.

The Terms of Employment (Information) Acts 1994 to 2014 states that employers are obliged to provide employees with key terms and conditions of employment within five days of commencing employment. The terms and conditions that must be provided are:

  • The full name of the employer and employee;
  • The address of the employer;
  • The expected duration of the contract (where the contract is temporary or fixed term);
  • The rate or method of calculating pay; and
  • What the employer reasonably expects the normal length of the employee’s working day and week will be.

An employer must also give an employee a more comprehensive written statement of his or her terms of employment within two months of the commencement of employment. If an employer does not comply with this requirement, employees are entitled to up to four weeks’ compensation. The written statement of terms must contain the following:

  • place of work
  • job title
  • commencement date, expected duration of contract (if temporary) and expiry date (if fixed term);
  • reference to any registered employment agreement or employment regulation order that applies to the employee
  • the regularity at which salary is paid, i.e. whether weekly, monthly or any other interval
  • any terms or conditions relating to the hours of work and overtime
  • any terms or conditions relating to paid leave
  • any terms or conditions relating to incapacity for work due to sickness or injury and paid sick leave
  • any terms or conditions relating to pensions and pension schemes
  • the period of notice the employee is required to give and entitled to receive to determine the employee’s contract of employment
  • a reference to any collective agreements that directly affect the terms and conditions of the employee’s employment.

Generally, for simplicity both the required terms and conditions and the written statement will be included in the employment contract.

Contract Terms

The law specifies that contracts of employment must contain certain terms and conditions which must be provided in written form. Under no circumstances should the terms of the employment contract provide for lesser conditions than any minimum legal entitlements established in employment legislation or by applicable collective agreement.

Probation Period

Probationary periods are common and can range from 3 months to 12 months but must not exceed 12 months. Any period may be extended only within the 12-month maximum.

Working Hours

  • The Organization of Working Time Act 1997 states that the maximum average working week for many employees cannot exceed 48 hours. This does not mean that a working week can never exceed 48 hours; it is the average that is important. For most employees the average may be calculated over a period of 4 months.
  • A typical working week is considered to be between 35 – 40 hours and the average in Ireland is 39 hours per week.

Sunday Working (Sunday Premium Entitlement)

  • If not already included in the rate of pay, an employee is generally entitled to paid time off in lieu or a premium payment for Sunday working.
  • An employee is entitled to the premium payment for Sunday working payable to a comparable employee in a collective agreement in force in a similar industry or sector. This means that the Sunday premium, if not already paid, will be equivalent to the closest applicable collective agreement which applies to the same or similar work under similar circumstances and which provides for a Sunday premium.

Overtime

Overtime is work done outside normal working hours. Employers have no statutory obligation to pay employees for work completed in overtime. However, many employers pay employees higher rates of pay for overtime. The contract of employment should state whether employees may be required to work overtime and should set out the rates of pay.

Bonus

  • Bonuses are either guaranteed under contract, discretionary or a combination of the two. The details of any bonus scheme should be clearly specified in the terms of the employment contract. When bonus schemes are incorporated into the employees’ contract of employment, they become terms or conditions of that employment and employees will have certain expectations. To subsequently fail to comply with a term in a contract may be found to be unlawful and the law provides for recourse.
  • An employment contract may have a clause stating that a contractual bonus will not be paid if employment is terminated ‘for cause’, such as alleged gross misconduct or if an employee is not in employment on the payment date. Most bonus schemes will state that the employers allow themselves the discretion to decide who would be eligible for a bonus, the amount payable and whether to pay any bonuses at all in a particular year. It is an implied term of any bonus scheme that an employer’s discretion is not exercised in a way which is irrational or perverse.
  • If an employer offers a contractual bonus scheme (i.e. one guaranteed under contract) any changes made to that scheme should be made through a formal procedure of consultation and agreement. If an employer offers a discretionary bonus scheme, it is more likely you they can change the scheme without consulting employees. To label a scheme discretionary, and then ensure that it is discretionary in practice, informs employees that the provisions may not be provided in the same way, or at all, throughout their employment. If there was cause for amending the scheme, an employer may simply exercise this discretion and then inform employees of the change. However, changes to contractual schemes require prior agreement between employer and employee.

Notice Period

Length of Employment Minimum Length of Notice
13 weeks to 2 years 1 week
2 years to 5 years 2 weeks
5 years to 10 years 4 weeks
10 year to 15 years 6 weeks
15 years or more 8 weeks

Employers are not required to give notice if the employee either:

  • has been working for them for less than 13 weeks,
  • agrees to waive their right to notice,
  • is guilty of gross misconduct.

Termination

In order to justify a dismissal, the employer must:

  • Show that the dismissal was in relation to at least one of the potentially fair grounds set out in the legislation.
  • Show that fair procedures were followed.
  • Be able to disprove any allegation by the employee that the case involves any of the automatically unfair reasons for dismissal.

The employer could give one or more of the following reasons for dismissal:

  • Capability – Issues such as lateness, absenteeism and persistent absence through illness or injury, either short-term or long-term.
  • Competence – The employee’s ability to do their job. Initially employees must be made aware of the standards that are expected and improvement should be managed through a formal set procedure within reasonable timeframe. Ultimately, the employer should issue a final warning setting out the likelihood of dismissal before any actual dismissal.
  • Qualifications – Is allowed for two reasons:

1. Employee misled the employer about qualifications they had when applying for the job.

2. The employer made employees continued employment conditional on them obtaining further qualifications and the employee failed to achieve this, having been given a reasonable opportunity to do so.

  • Conduct – As a ground for fair dismissal the term conduct covers a large area of behaviour. There is a need to distinguish between gross misconduct, which can lead to instant dismissal and ordinary instances of misconduct.
  • Redundancy – In this case the employer will need to show that a redundancy situation exists and that therefore the dismissal is fair.
  • Contravening the law – Employees can be dismissed if their continued employment would mean breaking the law.

Post-Termination Restraints

Contractual post termination restrains are generally considered to be in restraint of trade and void. However, those that protect the employer’s legitimate business interests can be enforced if reasonable. Restraints need to be tailored for the specific business and the risks posed by the employee. Garden leave is common for senior employees.

  • Non-competes – Permissible in narrow, justifiable circumstances. Typical duration is no longer than 3-6 months with an absolute maximum of 12 months, depending on the circumstances. The geographical area must also be reasonable and not be too extensive.
  • Customer non-solicits – Permissible in specific circumstances. Typical duration is no longer than 3-6 months with an absolute maximum of 12 months, depending on the circumstances. The geographical area must also be reasonable and not be too extensive.
  • Employee non-solicits – Permissible. Length of restriction will depend on the circumstances.

Severance Pay

  • An employee who is being made redundant is entitled to a statutory payment, conditional on them having at least 104 weeks of continuous service in an employment insurable under the Social Welfare Consolidation Act 1993; is over the age of 16; and is being made redundant as a result of a genuine redundancy situation.
  • The rate of statutory redundancy is two weeks’ pay for every year of service (over the age of 16) plus one additional week’s pay. Payment is subject to a limit of €600 per week. Statutory redundancy payments are exempt from tax. Any ex-gratia redundancy amount (above the legal minimum) is subject to taxation.
  • If the employer company is liquidated and is unable to pay the redundancy entitlements, redundant employees can seek payment from the Social Insurance Fund, maintained by the Department of Social Protection, for their statutory entitlements.
  • Employees may benefit from enhanced redundancy sums by way of custom and practice or industry norm. In practice, employers may negotiate an ex-gratia severance payment from between two to seven weeks’ pay per year of service, which may or may not be in addition to the statutory payment.
  • In the public sector, the standard redundancy package, which is repeatedly recommended by the labour court, is for five weeks’ pay inclusive of statutory entitlement (i.e. three weeks’ pay plus the statutory entitlement of two weeks’ pay).
  • Trade unions are involved in redundancy negotiations at companies that have collective bargaining. There is no legal requirement to negotiate with trade unions in respect of redundancy pay, but the practice at unionized firms is that trade unions are involved during any such talks. Theoretically works councils can perform this function as well, but they are not as prevalent a feature in this process as trade unions.

Fixed Term Contracts

This type of contract can be:

  • for a fixed period and will end when a specific date is reached;
  • for the purposes of fulfilling a specific task and will end when the task has been completed; or
  • for a specific event and will end when the event does or does not happen.

Fixed-term employees:

  • have the right not to be treated any less favorably than comparable employees on permanent contracts;
  • who have been employed on successive fixed-term contracts (i.e. they have had the contract renewed previously or have been employed on more than one contract) for four continuous years can ask their employer for a statement confirming that they are permanent and/or are no longer on a fixed-term contract.

Employers:

  • must issue the above statement or one that gives objective reasons why the contract remains fixed term within 21 days of an employee’s request;
  • can keep an employee on a fixed-term contract only if they can objectively justify it at the point it was last renewed to achieve a legitimate business aim or when the period of four years has been lengthened under a collective or workplace agreement.
  • must make the same tax arrangements for fixed-term employees as for permanent staff.

Tax and Social Security

PERSONAL INCOME TAX (PIT)

The Tax Year runs from 1 January to 31 December in Ireland. Tax on income that an employee earns from employment is deducted from their wages by their employer on behalf of the Irish Government. This is known as Pay As You Earn (PAYE). Employers must withhold tax from employees’ pay checks each pay period and must report those deductions to the Office of the Revenue Commissioners.

Tax is charged as a percentage of a person’s income and the amount of tax that the employee contributes depends on the level of the income that they earn and on their personal circumstances.

Income tax is charged at a progressive rate, from 20-40%. The first part of an employee’s income, up to a certain amount is taxed at 20%. This is known as the standard rate of tax and the amount that it applies to is known as the standard rate tax band. The remainder of an employee’s income is taxed at the higher rate of tax of 40%.

The Universal Social Charge (USC) is essentially another form of income tax and is usually regarded as an admissible tax for the purposes of Ireland’s Double Taxation Agreements. The USC is a levy payable on gross income, including notional pay, before any relief for any capital allowances, losses or pension contributions (for rates see section ‘Social Security’).

New Starts in Ireland

New employees require a Personal Public Service (PPS) number to be able to get Revenue Payroll Notification (RPN). If a PPS number is required, it is obtained from the local PPS Registration Centre with upon supplying the supporting documentation. The required supporting documentation is listed on the Department of Social Protection web site (www.welfare.ie).

Until a tax credit is received, the new employee shall be on emergency tax. If the new employee has no PPS number, it will be 40% on all earnings.

  At 20% first At 40%
Single person EUR 36,800 Balance
Married couple/ civil partnership (one income) EUR 45,800 Balance
Married couple/ civil partnership (two incomes) EUR 45,800 Balance
One parent/ widowed parent/ surviving civil partner EUR 40,800 Balance

Social Security

Most employers and employees (over 16 years of age) pay social insurance contributions into the National Social Insurance Fund. In general, the payment of social insurance is compulsory.

For people in employment in Ireland, social insurance contributions are divided into different categories, known as ‘classes’ or ‘rates of contribution’. The type of class and rate of contribution an employee pays is determined by the nature of their work.

The payroll process must also account for social security contributions from both employer and employee – collectively known in Ireland as Pay Related Social Insurance (PRSI). PRSI payments cover a range of social welfare benefits and are determined by income level. The Universal Social Charge (USC), implemented in 2011, represents a further payroll consideration and is charged at a progressive rate of 2-8% on employee income.

The majority of employees in Ireland pay Class A PRSI. This class of contribution can entitle them to the full range of social insurance payments that are available from the Department of Social and Family Affairs, if they meet the qualifying criteria.

Employee PRSI – Class A

Employees that earn €352 or less per week (before tax deductions), do not pay any social insurance, however they are still covered by class A social insurance, the employers are paying on the employees’ behalf.

Employees that earn over €352 per week, pay 4% PRSI on all earnings. If an employee earns between €352.01 and €424 per week, the maximum credit of €12 is reduced by one-sixth of the amount of their weekly earnings over €352.01.

Employer PRSI

Employers pay 8.8% class A employer PRSI on weekly earnings up to €410. The employer will pay 11.05% class A employer PRSI on weekly earnings over €410.10.

Monthly contributions must be made to the authorities for social security by the 14th of the following month that contributions were generated on.

Universal Social Charge

The Universal Social Charge (USC) is a levy payable on gross income, including notional pay, before any relief for any capital allowances, losses or pension contributions. The USC is essentially another form of income tax and is usually regarded as an admissible tax for the purposes of Ireland’s Double Taxation Agreements.

All individuals are liable to pay the Universal Social Charge if their gross income exceeds the threshold of EUR 13,000. In the case of individuals aged 70 or over, and individuals who hold full medical cards, the 2% rate applies to all income over EUR 13,000. This reduced rate however is only available for those whose gross income is less than EUR 60,000 per annum.

PRSI contribution, Universal Social Charge

  Percentage Income
Employer PRSI 11.05% No limit
Employer PRSI 8.80% If income is EUR386 p/w or less
Employee (2) (class A1)    
PRSI 4% No limit (1)
Universal Social Charge 0.5% EUR 0 to EUR 12,012 (2)
Universal Social Charge 2.0% Next EUR 9,283
Universal Social Charge 4.5% Next EUR 48,749 (3)
Universal Social Charge 8% Balance (4)

*The above table serves as a broad guideline. Actual rates charged will differ.

1. Employees earning EUR 352 or less p/w are exempt from PRSI. In any week in which an employee is subject to full-rate PRSI, all earnings are subject to PRSI. Unearned income for employees in excess of EUR 3,174 p.a. is subject to PRSI. Sliding scale PRSI credit of max. EUR 12 per week where weekly income between EUR 352 and EUR 424.

2. Individuals with income up to EUR 13,000 are not subject to the Universal Social Charge.

3. Reduced rate (2.0 percent) applies for persons over 70 and/or with a full medical card, where the individual’s income does not exceed EUR 60,000.

4. There is a surcharge of 3 percent on individuals who have non-PAYE income that exceeds EUR100,000 in a year regardless of age.

Employees

Salary Payment

Salaries are normally paid monthly on a regular date at the end of the month by method of credit transfer to an account specified by the employee.

Payslip

All employees are entitled by law to a written statement of salary showing wages and deductions at the time of payment. This statement is called a ‘payslip’. Employers also are prohibited from making deductions from wages unless authorized by law or an employment contract, or with the consent of the employee. The Payment of Wages Act places an obligation on the employer to treat the information contained in a pay statement with confidentiality. If wages are paid by credit transfer, the statement of wages should be given to the employee as soon as possible after the credit transfer has taken place.

Timesheets & Record Keeping

In 2019, the European Court of Justice stated that companies must set up a system to record the working time of their employees. Thus, employers are obliged to implement an objective, reliable and accessible system that allows recording of the daily workday performed by each employee

Annual Leave

Employees are entitled to 4 weeks of paid annual leave in addition to the 9 paid public holidays. Annual leave is subject to the employer’s approval. With the agreement of both employer and employee unused leave may be carried over into the following holiday year and should be used within 6 months.

Public Holidays

Where a fixed date public holiday falls on a weekend, there is no legal entitlement for the next working day to be a holiday. If this happens employees are entitled to either:

  • A paid day of in the same month as the public holiday.
  • An extra day of annual leave.
  • An extra day’s pay.
  • The nearest church holiday to the public holiday as a paid day off.

Sick Leave

In general, an employee has no right under employment law in Ireland to be paid while on sick leave. Consequently, it is at the discretion of the employer to decide his/her own policy on sick pay and sick leave, subject to the employee’s contract or terms of employment. Employees may be able to apply for Illness Benefit from the Department of Employment Affairs and Social Protection if they have enough social insurance contributions. To qualify employees must have made at least 104 weeks of social insurance payment and additionally meet certain requirements on recent years contributions. Illness Benefit is paid after the first 6 days of absence from work and is paid for a maximum of 2 years – dependent on sufficient social contributions having been made.

Illness Benefit rates are graduated according to average weekly earnings in the relevant tax year. Average weekly earnings are calculated by dividing the total reckonable gross earnings (without deductions) in the relevant tax year by the actual number of weeks worked in that year.

Average weekly earnings (EUR) Personal rate (EUR) Increase for an adult dependant (EUR)
300 or more 203 147
220 – 299.99 159 87.20
150 – 219.99 131 87.20
less than 150 91.10 87.20

Maternity & Parental Leave

Maternity leave – Employees that become pregnant are entitled to take maternity leave. The entitlement to a basic period of maternity leave from employment extends to all female employees in Ireland (including casual workers), regardless of how long they have been working for the organization or the number of hours worked per week. In general, employees are entitled to 26 weeks’ maternity leave. Employees with sufficient social insurance (PRSI) contributions are entitled to paid Maternity Benefit at €245 per week. Mothers are entitled to a further 16 weeks additional maternity leave which begins immediately after the end of maternity leave; however, this is not covered by Maternity Benefit.

Paternity leave – New parents (other than the mother of the child) are entitled to paternity leave from employment following birth or adoption of a child. Paternity leave can be started at any time within the first 6 months following the birth or adoption placement. Paternity Benefit is paid at a rate of €245 per week.

Carer's Leave

  • Carer’s leave allows employees to leave work temporarily to provide full-time care and attention for someone who needs it. Carer’s leave can be taken for a minimum of 13 weeks and up to a maximum of 104 weeks for each person in the employer’s care. If the employee asks to take less than 13 weeks’ carer’s leave, the employer may refuse the request or may be open to agree to arrangements. Employee and employer must agree a plan in writing, clearly stating the date when the employee will start the leave and when they will return to work. The employee will need to contact the PRSI records section in the DEASP to ensure their social insurance record is kept up during this leave.
  • The employee is entitled to annual leave and public holidays for the first 13 weeks of carer’s leave.
  • When one carer’s leave has finished, the employee must wait 6 months before another period of carer’s leave can be taken to care for a different person.
  • Carer’s leave from employment is unpaid but the employee’s job will be kept open for when they return. As the employer does not pay while the employee is on carer’s leave, if the employee has enough Pay Related Social Insurance (PRSI) contributions, they can apply for ‘Carer’s Benefit’. If the employee does not have enough PRSI contributions, they can apply for a means-tested ‘Carer’s Allowance’.
  • The employee can work for up to 18.5 hours a week in employment or self-employment while on carer’s leave, as long as they earn less than €332.50 a week. (This is the take-home pay after deductions such as tax, PRSI and union dues.) Alternatively, they can attend an educational or training course or do voluntary work for a maximum of 18.5 hours a week.

Compassionate & Bereavement Leave

1. Force majeure leave – If an employee has a family crisis the Parental Leave Acts 1998 and 2019 give the employee a limited right to leave from work. This is known as force majeure leave. It arises where, for urgent family reasons, the immediate presence of the employee is indispensable owing to an injury or illness of a close family member. The employee must notify the employer as soon as practicably possible about the need to avail of force majeure leave. Immediately on return to work, the employee must make a written application to the employer.

  • The maximum amount of leave is 3 days in any 12-month period or 5 days in a 36-month period. The employee is entitled to be paid while on force majeure leave. The employer may grant you further leave at their discretion. You are protected against unfair dismissal for taking force majeure leave or proposing to take it.
  • Force majeure leave does not give any entitlement to leave following the death of a close family member.

2. Compassionate leave – If a close family member dies you have no entitlement to force majeure leave. However, you may be able to take compassionate leave. This will depend on your employment contract, the custom and practice within your workplace or it will depend on your employer’s discretion. You should check with your employer.

Benefits to the Employee in Ireland

STATUTORY BENEFITS

The social welfare system in Ireland is divided into three main types of payments. These are:

  • Social insurance payments
  • Means-tested payments
  • Universal payments

Social Insurance payments are based on social insurance contributions and include Jobseeker’s Benefit, Illness Benefit, Maternity Benefit, Invalidity Pension, Carer’s Benefit and Contributory State Pension.

Means-tested payments are designed for people who do not have enough PRSI contributions to qualify for the equivalent social insurance-based payments. An example would be a person who becomes unemployed, applies for Jobseeker’s Benefit but fails to qualify because he or she does not have enough social insurance contributions. He or she can apply for Jobseeker’s Allowance instead, which is the means-tested equivalent payment.

Universal payments are paid regardless of a person’s income or social insurance record. They are dependent on the claimant satisfying specific personal circumstances. An example is Child Benefit.

PUBLIC HEALTH CARE SERVICE

Ireland has a universal, government funded, public healthcare system managed by the Health Service Executive (HSE). Any person living in Ireland for at least one year is considered by the HSE to be ‘ordinarily resident’ and is entitled to care. A medical card is which enables people who are receiving welfare payments, low earners, most retirees and certain others to entirely free care. People who are not entitled to a Medical Card (i.e. approve 70% of the population) must pay fees for certain health care services. For example there is a €100 A&E charge for those who attend an accident and emergency department without a referral letter.

OTHER BENEFITS

Personal Retirement Savings Account (PRSA) – It is not a legal requirement for an employer to provide a private pension plan however, it is a legal requirement to provide a PRSA facility for employees. There is no obligation on the employer to contribute into this but rather setting up the facility for the employee so they can pay into it from their gross salary.

Visas and Foreign Workers

General Information

If you are from an EU member state, one of the countries of the EEA, Switzerland or the UK, you are entitled to come to work in Ireland. You do not need an employment permit. You are entitled to have your dependents come to live with you. If you are an EEA, Swiss or British national, you are entitled to be treated in the same way as Irish citizens when you apply for work in Ireland. You are free to apply for any job vacancy, including jobs in the public sector. If you are from another country, then generally you need an employment permit.

The 9 types of employment permit are as follows:

  • General Employment Permits – (formerly work permits) are available for occupations with an annual remuneration of €30,000 or more. They will only be considered in exceptional cases for jobs with a lower annual remuneration. Normally, a labour market needs test is needed.
  • Critical Skills Employment Permits – (formerly Green Card permits) are available for most occupations with annual remuneration of over €64,000. They are also available for occupations with annual remuneration of at least €32,000 on the Critical Skills Occupations List (formerly Highly Skilled Occupations List). There is no requirement for a labour market needs test.
  • Dependent/Partner/Spouse Employment Permits – applies to a dependent (other than a spouse or de facto partner) of a Critical Skills Employment Permits holder, or a researcher on a Hosting Agreement.
  • Reactivation Employment Permits – allow foreign nationals who entered the State on a valid employment permit but who fell out of the system through no fault of their own or have been badly treated or exploited in the workplace, to work again.
  • Contract for Services Employment Permits – are for foreign undertakings with a contract to provide services to an Irish entity. These permits allow the transfer of non-EEA employees to work on the Irish contract in Ireland while remaining on an employment contract outside the State. Generally, a labour market needs test is required.
  • Intra-Company Transfer Employment Permits – allow senior management, key personnel and trainees working in an overseas branch of a multi-national company to transfer to the Irish branch. They must be earning at least €40,000 a year (trainees must be earning at least €30,000 a year) and have been working for the company for a minimum of 6 months (one month if a trainee).
  • Internship Employment Permits – are available to non-EEA national full-time students who are enrolled in a third-level institution outside Ireland and have a work experience job offer in the State.
  • Sport and Cultural Employment Permits – are available for employment in the State for the development, operation and capacity of sporting and cultural activities.
  • Exchange Agreement Employment Permits – apply to those employed in the State under prescribed agreements, for example, the Fulbright Program for researchers and academics.

Public Holidays in 2022

S.No Occasion Date
1. New Year’s Day January 1st
2. Saint Patrick’s Day March 17th
3. Easter Monday April 18th
4. May Day May 2nd
5. June Bank Holiday June 6th
6. August Bank Holiday August 1st
7. October Bank Holiday October 31st
8. Christmas Day December 25th
9. Saint Stephen’s Day December 26th

Several other holidays are observed, either unofficially at a national level or by official local public observance.

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