Employment is governed by Irish employment law, immigration rules, and social security law. Irish + EU/EEA/Swiss nationals can work freely, while non-EEA nationals must have a valid Employment Permit and residence permission before starting work.

Types of Work Permits in Ireland

Common permits include General Employment Permit (broad roles, renewable) and Critical Skills Employment Permit (high-skill roles, faster long-term path and family benefits). There are also Intra-Company Transfer and Contract for Services permits for specific scenarios.

Work Authorization Framework

For non-EEA hires, the permit is typically employer- and role-specific. Employers must ensure valid permits, compliant contracts, and adherence to employment, tax, and PRSI rules before work begins.

Application Process + Key Documents

Applications are submitted to the Department of Enterprise, Trade and Employment (DETE), followed by entry visa (if needed) and immigration registration after arrival. Typical documents include passport, contract, proof of qualifications/experience, and employer tax/compliance details.

Discover working conditions in Ireland

PRSI Overview (What It Is)

Ireland’s social security system runs primarily through PRSI (Pay Related Social Insurance), administered via the Department of Social Protection and Revenue. It applies to all legally employed individuals, regardless of nationality.

Contribution Rates (Indicative)

PRSI is calculated on gross salary and collected through PAYE. Indicative rates: Employee ~4%, Employer ~8.8%–11.05% depending on salary level, with real-time reporting obligations.

Mandatory Registration (PPS + PAYE + PRSI)

PRSI registration is required from the first day of employment. Employees generally need a PPS Number, and employers register and report through the PAYE payroll system.

Coverage, Private Insurance & International Agreements

PRSI supports access to public healthcare and benefits (sickness, maternity, disability, pension). Private health insurance is not mandatory but often used to reduce waiting times. EU coordination and bilateral agreements may help avoid double contributions and enable temporary posting exemptions.

Discover social security in Ireland

PAYE Withholding (How Payroll Tax Works)

Employment income is taxed under Irish law via PAYE. Employers handle monthly payroll calculations, apply rates, withhold taxes, and report/pay to Revenue.

Key Payroll Deductions (Income Tax, USC, PRSI)

Besides income tax, payroll commonly includes USC (Universal Social Charge) and PRSI deductions. A PPS Number is essential for payroll registration, salary payments, and reporting.

Tax Residency Thresholds

Tax residency is mainly based on physical presence: typically 183+ days in one tax year, or 280+ days over two consecutive years (with at least 30 days each year). Residency affects whether taxation applies to Irish-only income or worldwide income (subject to treaties/reliefs).

DTAs + Termination Tax Treatment

Ireland has a wide Double Tax Treaty network that can reduce double taxation for expats (often requiring residency certificates). Termination-related payments may have different tax treatments (e.g., redundancy may be partially/fully exempt within limits; unused leave and PILON are typically taxable).

Taxation system in Ireland

Termination Framework (Core Rules)

Termination is regulated by several Irish acts (e.g., unfair dismissals, minimum notice, redundancy). Rules apply equally to Irish and foreign employees under valid contracts.

Probation + Fair Procedure

Probation is commonly up to 6 months (sometimes extendable). Even during probation, fair process matters; unfair dismissal protections may be limited but not completely excluded.

Notice Periods (Statutory Minimums)

Minimum statutory notice typically ranges from 1 to 8 weeks, depending on length of service. Contracts can provide enhanced notice; payment in lieu may apply if allowed.

Redundancy, Foreign Employees & Final Obligations

Ireland has no universal severance, but statutory redundancy can apply after 2 years of service (with formula and caps). Employers must close out final payroll and PAYE/PRSI/USC reporting, and for permit holders, align termination steps with employment-permit and immigration obligations.

Employment termination in Ireland

Public Schools (Free + English Instruction)

Public schools are generally free and open to resident foreign children. Curriculum is regulated nationally; instruction is mainly English, with English-language support available for non-native speakers.

International Schools (IB / Cambridge / American)

Ireland has international schools offering IB, Cambridge (IGCSE/A-Level), American diploma, and other curricula—often concentrated around Dublin, plus some in Cork and Galway—ideal for curriculum continuity.

Private Schools (Fee-Paying)

Private schools often provide smaller class sizes, strong academics, and wider extracurricular options. Options include day schools, boarding schools, and academically selective institutions.

Enrollment Requirements + Why Ireland

Common requirements: proof of residence permission/IRP, passport, school records, proof of address, and sometimes PPS (where relevant). Families choose Ireland for high-quality English education, broad school choice, and globally recognized pathways.

Education Options for Children

Public Healthcare (HSE System)

Public healthcare is overseen by the HSE and available to residents (including legally employed foreign nationals). Coverage includes hospitals, GPs, emergency/inpatient services, maternity/pediatric care, and specialist referrals (often via GP).

Expat-Focused Clinics + Emergency Care

Ireland has international-standard private hospitals/clinics with English-speaking staff and broad departments. Emergency services are nationwide via 112 or 999, and emergency treatment is provided regardless of nationality/insurance status.

Private Healthcare (Speed + Access)

Private care is widely used for shorter waiting times, private hospitals/clinics, and faster specialist access. Many providers are concentrated in Dublin and major cities.

Insurance Approach + Medication Access

Public access is supported via taxation and social contributions; private insurance isn’t mandatory but commonly added for faster care and broader options. Pharmacies are widely available, and Ireland’s system supports strong access to prescription and OTC medications.

Healthcare Options in Ireland

Holiday Name

Mexican Name

Date

Type

New Year’s Day

Lá Caille

January 1

National

St. Patrick’s Day

Lá Fhéile Pádraig

March 17

Religious

Easter Monday

Luan Cásca

Variable (Monday after Easter Sunday)

National

May Day

Lá Bealtaine

First Monday in May

National

June Bank Holiday

Lá Saoire i mí an Mheithimh

First Monday in June

National

August Bank Holiday

Lá Saoire i mí Lúnasa

First Monday in August

National

October Bank Holiday

Lá Saoire i mí Dheireadh Fómhair

Last Monday in October

National

Christmas Day

Lá Nollag

December 25

Religious

St. Stephen’s Day

Lá Fhéile Stiofáin

December 26

National

New Public Holiday (Brigid’s Day)

Lá Fhéile Bríde

First Monday in February (or 1 February if it falls on Friday)

National

Why Set Up in Ireland

Ireland offers EU market access, a stable pro-business environment, and strong positioning in tech, finance, pharma, and international trade. 100% foreign ownership is generally permitted in most sectors, with an English-language process.

Incorporation Process + Timelines

Incorporation is often completed in 5–10 business days depending on documentation. Steps typically include name approval, constitution prep, director/secretary appointments, beneficial ownership filings, CRO registration, and Revenue tax registrations (VAT if applicable).

Company Formation Options (Best-Fit Entities)

Common structures include LTD (Private Company Limited by Shares), DAC, PLC, and branches. The LTD is often preferred due to limited liability, flexible governance, and no minimum share capital requirement.

Banking, Tax, Payroll & Ongoing Compliance

Companies typically open an Irish/EU bank account (KYC can be stricter for foreign owners). Ongoing essentials include corporate tax/VAT/PAYE registrations, payroll setup, annual returns, recordkeeping (Irish GAAP/IFRS), registered office requirements, and potential incentives like the R&D Tax Credit and state supports.

Business Setup Services

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Living Cost in Ireland

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FAQ

Gini Talent facilitates hiring in Romania by handling payroll, benefits, taxes, and compliance on a single integrated platform. The services available in Romania include Employer of Record (EOR), contractor management, and payroll. Bucharest is the capital city, the currency is the Romanian Leu (RON), and the population is approximately 18,954,872. Romania offers standard 8-hour workdays, 5 days per week; employees pay a 10% flat income tax, plus social security and health insurance contributions. Employers contribute to work insurance, medical leave, residual insurance, unemployment insurance, and other statutory funds. Termination requires written justification, with minimum notice periods and probation periods that vary by contract duration.

Romanian citizens and EU/EEA/Swiss nationals can work freely in Romania without a work permit. Their employment is governed by Romanian labor law.

Yes. Non-EU nationals must obtain a work permit and residence authorization before starting employment in Romania.

Yes. Romania issues a work permit (employment authorization), which must be obtained before applying for a long-stay employment visa.

Common work authorization types include:

· Permanent worker permit

· Highly qualified worker (EU Blue Card)

· Intra-company transferee

· Seasonal worker

· Seconded worker

No. Employment may begin only after work permit approval, visa issuance (if required), residence registration, and social security enrollment.

Yes. Work permits are generally linked to a specific employer, role, and location. Any changes require notification or a new permit.

Yes. Social security registration is mandatory for both Romanian and foreign employees from the first day of employment.

Mandatory contributions cover:

· Public healthcare

· State pension

· Unemployment insurance

· Work accident and occupational disease benefits

· Maternity and sick leave benefits

Social security contributions are primarily borne by the employee, withheld and paid by the employer as part of payroll obligations.

Standard working hours are 8 hours per day and 40 hours per week, typically spread over five working days.

Overtime must be compensated with paid time off or, if not possible, additional pay as defined by law or collective agreements.

Employees are entitled to a minimum of 20 working days of paid annual leave per year, regardless of nationality.

No. Public healthcare is mandatory through social security. Private health insurance is optional and commonly used for faster access.

Employment income is subject to flat income tax and mandatory social contributions, withheld and reported through payroll.

Individuals are considered tax residents if they:

· Have their domicile or center of vital interests in Romania, or

· Stay in Romania for 183 days or more within any 12-month period Tax residents are generally taxed on worldwide income.

There is no general statutory severance pay. Severance may apply if provided by employment contracts or collective agreements.

Yes. Statutory notice periods apply, generally 20 working days for employees, unless otherwise agreed.

Families can choose from:

· Public schools (Romanian curriculum)

· Private bilingual schools

· International schools offering IB, British, American, French, and German curricula Mainly available in Bucharest and other major cities.

Gini Talent’s EOR service enables companies to hire employees in Romania without establishing a local entity. Gini Talent acts as the legal employer and manages payroll, taxes, social security, work permits, and labor law compliance.

Together, Gini Talent and Gini Finance provide end-to-end support including recruitment, EOR, company incorporation, accounting, payroll, tax compliance, immigration support, and ongoing corporate compliance—offering a single, integrated market entry solution.