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.
如何在愛爾蘭設定薪資
Using payroll services in Ireland helps you comply with local regulations. But before you can hire and pay your team members, you need a legal presence in the country, which usually means setting up a subsidiary in Ireland.
一旦你的實體成立，你需要在執行薪資前滿足多項要求。這包括在愛爾蘭稅務局的即賺即繳；所得稅預扣制度（PAYE））系統中註冊每個團隊成員，以及管理與工資相關的社會保險（PRSI）和普遍社會費用（USC）。
僱主必須告知員工任何職業退休金計劃。如果沒有，或者員工在入職後六個月內沒有資格加入，雇主必須讓他們使用個人退休儲蓄帳戶 (PRSA)，並扣除薪資。雇主不會向 PRSA 捐款。
From 2026, mandatory employer and employee pension contributions also apply based on the auto-enrollment (AE) retirement savings system. This is a retirement savings scheme for employees who don’t have a workplace pension scheme or an extra pension set up.
雇主在稅務局、社保局和相關退休金機構註冊後，必須從每位員工取得特定資訊才能處理薪資，包括：
- 法定全名、地址和出生日期
- 個人公共服務（PPS）號碼
- 入職日期、職位名稱或職位
- 僱用類型（全職、兼職、固定期限或臨時）
- 支付頻率、總薪酬、津貼或福利以及扣款
- 加班費或其他浮動薪資
- 收入薪資通知 (RPN) 詳情
- 愛爾蘭銀行帳戶詳細資料
- 職業退休金計劃、PRSA 或 AE 詳細資訊
- 休假權利
An easier alternative is to partner with an employer of record (EOR) like G-P. We handle payroll with 99% accuracy, so your team is always paid on time. With us, you don’t have to set up a local entity or worry about payroll admin. We ensure full compliance with all payroll and employment obligations.
愛爾蘭的工資稅和社會安全
管理愛爾蘭工資意味著預扣所得稅扣除和僱員工資的社會安全貢獻，以及遵守其他法規。
愛爾蘭個人所得稅（即賺即繳；所得稅預扣制度（PAYE））
愛爾蘭採用累進即賺即繳；所得稅預扣制度（PAYE）所得稅制。 有兩種稅率：
- Standard rate: 20%
- Higher rate: 40%
The standard rate cut-off point for a single individual in 2026 is EUR 44,000. Income above this is taxed at 40%. For married couples or civil partners, the cut-off is higher. Tax credits, such as the personal tax credit (EUR 2,000) and employee tax credit (EUR 2,000) reduce the total tax paid.
愛爾蘭社會安全捐款
雇主和雇員共同供款 PRSI。這些基金用於資助一系列的社會福利，例如國家養老金、失業補助、產婦、陪產和父母補助，以及疾病和殘障補助。每週收入352 歐元或以下的員工不需支付 PRSI。
對大多數員工來說，費率如下：
- 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:
- 0.5% 在第一個 EUR12 、012
- 下一歐元162%，688（最高可達歐元28，700）
- 下一歐元413%，344（最高可達歐元70，044）
- 8% 餘額高於70 歐元 、044
其他愛爾蘭薪資課稅與扣款
除了即賺即繳、所得稅預扣制度（PAYE）、PRSI（社會安全）和USC（通用社群收費）外，以下是愛爾蘭企業應注意的其他常見工資相關義務和扣除額：
- Automatic enrollment retirement savings system (AE):
- 從2026 開始，符合資格的員工（年齡在23-60 之間，年薪超過20,000 歐元，且尚未加入退休金計劃）將自動加入新的退休儲蓄計劃。
- 雇主和雇員都要供款，供款額從1.5% 開始，並在十年內增加到6% ，由國家補貼。
- 雇主必須為薪資扣款提供便利，並提供等額供款。
- Attachment of earnings orders (AEOs):
- 根據法院命令，雇主可能需要從員工的薪水中扣除贍養費（例如子女扶養費或配偶贍養費）或債務追償款。
- 這些不是稅金，但在訂購時會強制扣除薪資。
- Benefits-in-kind (BIK):
- 非現金福利（例如公司汽車或私人健康保險）被視為應稅收入。
- 雇主必須透過薪資單就這些福利計算、申報並扣除適當的稅金。
愛爾蘭薪資管理的要素
- 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.
愛爾蘭公司薪資選項
公司在管理愛爾蘭薪資方面有多種選擇：
- 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.
在愛爾蘭支付獨立承包商
愛爾蘭的獨立承包商負責向稅務局登記自我評估並繳納自己的即賺即繳；所得稅預扣制度（PAYE）、USC和PRSI。 企業不應從支付給獨立承包商的款項中扣除即買即繳；所得預扣制度 (PAYE)、PRSI 或 USC，但建築、林業和肉類加工等行業除外，這些行業適用相關合約稅 (RCT)。
如果獨立承包商的周轉超過年度增值稅起徵點（商品為 EUR 75 , 000 ，服務為 EUR 37 , 500 ，則他們必須註冊增值稅並在發票上收取增值稅。
愛爾蘭權利和終止條款
在愛爾蘭，當僱傭合約終止時，必須完成幾項最終付款和行政手續：
- 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.
在愛爾蘭處理薪資和合規事宜
不遵守愛爾蘭工資和止稅規定會帶來重大風險。 了解索賠期限和集體裁員的具體程序對於有效的風險管理至關重要。
- 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.
讓G-P管理您的愛爾蘭薪資單
G-P is the #1 rated EOR by all top industry analysts. We manage the entire employee lifecycle, including payroll, for your teams in 180+ countries. Get on-time, error-free payroll with flexible payment options and easily add bonuses, commissions, and exceptions in just a few clicks.
G-P EOR is the preferred partner for leading HCM, PEO, and payroll platforms. Bring your workforce data together in one place to maintain existing workflows while guaranteeing consistent and accurate data across your integrated systems.
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