Working in Ireland: Your Rights & Pay
Irish employment law is governed by the Workplace Relations Commission (WRC). Whether you are a full-time employee or an hourly contractor, understanding your specific rights regarding redundancy, taxation, and minimum pay is essential.
1. Understanding Irish Payroll Taxes (PAYE, USC, PRSI)
Your payslip in Ireland includes three primary deductions. Understanding these helps you check if you are being paid correctly:
- PAYE (Pay As You Earn): The main income tax. In 2026, the "Standard Rate Cut-off Point" is generally €44,000 for a single person. Earnings up to this point are taxed at 20%, and the balance at 40%.
- USC (Universal Social Charge): A tax payable if your gross income exceeds €13,000 per year.
- PRSI (Social Insurance): This contribution (usually Class A) goes towards social welfare benefits and your state pension.
Use our Salary After Tax Calculator to estimate your net take-home pay.
2. Minimum Wage Compliance
The National Minimum Wage is the legal minimum hourly rate an employer must pay. Note that this rate varies by age. For 2026, the full adult rate applies to those aged 20 and over. Sub-minimum rates apply to those aged 19, 18, and under 18.
Unsure about your rate? Check with the Minimum Wage Calculator.
3. Redundancy & Job Loss
If you lose your job because the role no longer exists, you may be entitled to a Statutory Redundancy Payment. This lump sum is tax-free. To qualify, you generally need 104 weeks (2 years) of continuous service. Amounts paid above the statutory limit (Ex-Gratia) may be taxable.
Calculate your entitlement here: Statutory Redundancy Calculator.