Ireland’s business environment is shaped by innovation and growth, making it an attractive place to build your team. Ireland payroll, however, comes with several layers of compliance — from tax and social insurance to real-time reporting. Having the right payroll services in Ireland keeps you compliant and avoids fines.
如何在爱尔兰建立工资系统
在爱尔兰使用薪资服务有助于您遵守当地法规。但是，在您能够招聘和支付团队成员工资之前，您需要在国家/地区拥有合法地位，这通常意味着在爱尔兰设立子公司。
一旦您的实体成立，您需要满足几项要求才能运行薪资系统。这包括在爱尔兰税务局的即收即付（即所得预扣制）系统中注册每个团队成员，以及管理与薪酬相关的社会保险（PRSI）和普遍社会费用（USC）。
雇主必须将任何职业退休金计划告知雇员。如果没有退休储蓄账户，或者员工在入职后六个月内没有资格加入退休储蓄账户，雇主必须让他们使用个人退休储蓄账户（PRSA），并从工资中扣除。雇主不向公共关系协会捐款。
从2026开始，雇主和雇员的强制性养老金缴款也根据自动加入（AE）退休储蓄制度适用。 这是为没有工作场所养老金计划或额外养老金计划的员工设立的退休储蓄计划。
雇主在税务局、社会保障局和相关养老金计划注册后，必须从每位员工处获取特定信息才能处理工资，包括：
- 完整法定姓名、地址和出生日期
- 个人公共服务（PPS）编号
- 入职日期、职位名称或岗位
- 雇佣类型（全职、兼职、固定期限或临时）
- 支付频率、总薪酬、津贴或福利以及扣款
- 加班费或其他浮动工资
- 收入薪资通知 (RPN) 详情
- 爱尔兰银行账户详情
- 职业退休金计划、PRSA 或 AE 详情
- 休假权利
一个更简单的选择是与像G-P这样的有记录的雇主（专业雇主）合作。 我们以99 % 的准确率处理工资，因此您的团队始终能按时拿到工资。选择我们，您无需设立本地实体，也无需担心工资管理问题。我们保证完全遵守所有薪资和雇佣义务。
爱尔兰的工资税和社会保障
管理爱尔兰工资意味着从员工工资中扣除预扣所得税和社会保障缴款，并遵守其他法规。
爱尔兰个人所得税（所得税预扣制）
爱尔兰采用累进式预扣制股息制度。 税率有两种：
- Standard rate: 20%
- Higher rate: 40%
2026中单个人的标准汇率截止点为 EUR 44 , 000 。超过此金额的收入按40 %征税。对于已婚夫妇或民事伴侣，门槛更高。个人税收抵免（EUR 2 , 000 ）和雇员税收抵免（EUR 2 , 000 ）等税收抵免可以减少缴纳的总税款。
爱尔兰社会保障缴款
雇主和雇员都需要缴纳社会保险缴款。这些资金用于支付一系列社会福利，例如国家养老金、失业救济金、产假、陪产假和育儿假福利，以及疾病和残疾福利。每周收入低于352欧元的员工无需缴纳 PRSI。
对于大多数员工而言，费率如下：
- Employee PRSI: 4.2% on all earnings (increasing to 4.35% from October 1, 2026)
- Employer PRSI: 9% on weekly earnings up to EUR 552, and 11.25% on earnings above EUR 552 (increasing to 9.15% and 11.4% respectively from October 1, 2026)
The USC is a general tax on an employee's total income. It funds public services, such as health, education, infrastructure, and other government spending. Those earning EUR 13,000 or less per year don’t pay the USC. The 2026 rates are:
- 首笔 EUR 的0 . 5 % 12 , 012
- 2% 16, （最多为 , 欧元）。688 28700
- 3% 41, （最多为 , 欧元）。344 70044
- 8% 70 欧元以上的余额、044
其他爱尔兰工资税和扣除额
除了爱尔兰预扣制 (Information)、PRSI (社会保障) 和 USC (通用社交网络费用) 之外，爱尔兰企业还应注意以下其他常见的工资相关义务和扣除：
- Automatic enrollment retirement savings system (AE):
- 从2026开始，符合条件的员工（年龄23 – 60 ，年收入超过20 000 /年，且尚未加入养老金计划）将自动加入新的退休储蓄计划。
- 雇主和雇员都将缴款，从1.5% 开始，在十年内增至6% ，并由国家补足。
- 雇主必须为工资扣除提供便利，并提供等额捐款。
- Attachment of earnings orders (AEOs):
- 法院命令雇主必须从雇员的工资中扣除款项，用于支付赡养费（例如子女抚养费或配偶赡养费）或追讨债务。
- 这些不是税，但在下达命令时是强制性的工资扣款。
- Benefits-in-kind (BIK):
- 非现金福利（例如公司汽车或私人健康保险）被视为应税收入。
- 雇主必须通过工资单计算、申报并扣除这些福利的相应税款。
爱尔兰工资单管理要素
- Payment frequency: Payroll services in Ireland are typically processed on a weekly or monthly basis.
- 13th- and 14th-month salary: There are no statutory requirements for 13th- or 14th- month salary in Ireland.
- Payslip requirements: The Payment of Wages Act 1991 mandates that employers provide a detailed payslip to each employee with every payment. The payslip must show gross pay and all deductions, both statutory — such as PAYE, PRSI, and USC — and non-statutory — such as pension contributions or union fees.
- Reporting and deadlines: Under the PAYE modernization system, employers must report payroll information to Revenue in real time. This means a payroll submission request (PSR) must be sent on or before each pay day.
爱尔兰公司工资单选项
企业在管理其爱尔兰工资发放方面有多种选择：
- Internal payroll: A company with a registered subsidiary in Ireland and a large HR team can manage payroll internally. This approach requires hiring staff with expertise in local labor and tax law and is often best suited for large organizations with a long-term commitment to the country.
- Partner with an EOR: Working with an EOR like G-P is the most efficient and secure option. As the EOR, G-P handles all payroll, tax, and compliance obligations, allowing you to focus on growing your business.
- G-P Contractor™: Although independent contractors aren’t part of payroll, some companies rely on this worker type for specialized projects. With G-P Contractor, you can hire and pay contractors in 190 countries and your choice of currency, using a digital wallet, bank transfer, or virtual card.
在爱尔兰向独立承包商支付薪酬
在爱尔兰，独立承包商负责向税务局注册进行自我评估，并缴纳自己的工资预扣制、普遍社会保险费 (USC) 和公共服务税 (PRSI)。 企业不应从支付给独立承包商的款项中扣除所得税、社会保险税或普遍社会保险费，但建筑、林业和肉类加工等行业除外，这些行业适用相关合同税 (RCT)。
如果独立合同工的营业额超过年度增值税起征点（商品增值税起征点为 EUR 75 , 000 ，服务增值税起征点为 EUR 37 , 500 ，则他们必须注册增值税并在发票上收取增值税。
爱尔兰的权利和结束雇佣条款
在爱尔兰终止合同时，必须完成几个最终付款和行政步骤：
- Final wages and entitlements: Employees must get payment for all work completed, any unused statutory annual leave, and any contractual entitlements, such as bonuses or commissions.
- Payment in lieu of notice (PILON): A PILON is mandatory if the employee doesn’t work their full notice period and the employment contract allows it or if mutually agreed upon.
- Statutory redundancy pay: Employees with at least 104 weeks of service may be eligible for statutory redundancy pay, calculated as two weeks' pay per year of service plus a bonus week, capped at EUR 600 per week.
- Processing of final pay: Final pay should be processed in the payroll cycle immediately following the termination date.
- Administrative requirements: Employers must issue a detailed final payslip and notify the Irish Revenue Commissioners of the employee's departure.
爱尔兰的工资单和雇佣合规指南
不遵守爱尔兰工资单和结束雇佣关系存在重大风险。 了解索赔期限和集体裁员的具体程序对于有效的风险管理至关重要。
- Risk of Workplace Relations Commission (WRC) claims: Failure to adhere to Ireland's payroll and termination regulations can lead to claims filed with the WRC, potentially resulting in fines and compensation orders.
- Time limit for employee claims: Employees generally have a six-month window to bring claims regarding pay or entitlements.
- Extension for claims: This claim period may be extended up to 12 months for cases involving reasonable cause.
- Collective redundancy procedures: Specific consultation and notification procedures are mandatory in situations involving collective redundancies.
让G-P管理您的爱尔兰工资单
G-P 是所有顶级行业分析师评级的 #1 的 专业雇主。我们为您在 180 + 个国家/地区的团队管理整个员工生命周期，包括工资单。通过灵活的付款选项获得准时、无差错的工资单，只需点击几下即可轻松添加奖金、佣金和例外情况。
G-P专业雇主是领先的人力管理资本、专业雇主组织和薪资平台的首选合作伙伴。 将您的所有数据集中到一个地方，以维持现有的工作流程，同时保证集成系统中数据的一致性和准确性。
预约演示，了解更多关于我们在爱尔兰的全球就业产品和专业雇主解决方案的信息。
