Employer of Record in Ireland

How hiring through an employer of record works in Ireland

The local employer signs the Irish contract and registers as an employer for PAYE through Revenue's online service, ROS. Before each payroll it requests the employee's Revenue Payroll Notification, and it reports pay and deductions on or before the pay date. Monthly tax is due on the 14th of the next month, or the 23rd through ROS.

Contract and payslip duties in Ireland

The Workplace Relations Commission says a new employee needs a written Day 5 statement within five days of starting, covering the parties, job, start date, probation, pay with its frequency and method of payment, and hours. A fuller statement is due within one month. Each payment also needs a written statement of gross wages and deductions.

Employer costs and contributions in Ireland

For Class A employees the employer pays PRSI on the whole week's pay: 9.00% up to EUR 552 and 11.25% above it until 30 September 2026, then 9.15% and 11.40%. Budget 2027 lifts the EUR 552 threshold to EUR 600 for 2027. Employees pay PRSI of 4.35% of all weekly pay once it exceeds EUR 352 from October, with a tapered credit up to EUR 424, plus USC of 0.5%, 2%, 3% and 8% in bands, and the employer withholds both.

Auto-enrolment began on 1 January 2026. Employees aged 23 to 60 earning over EUR 20,000 who do not already pay into a pension through payroll are enrolled by NAERSA. Employer and employee each pay 1.5% of gross pay, the State adds 0.5%, and rates rise to 3% in 2029 and 6% from 2035.

Working time, leave and pay rules in Ireland

• Hours: 48 a week on average, with 11 hours of daily rest and breaks after 4.5 and 6 hours that need not be paid.
• Overtime: Citizens Information says there is no legal right to overtime pay or statutory rate, so the contract decides.
• Annual leave: up to four working weeks.
• Public holidays: ten, with the employer choosing a paid day off, extra leave or an extra day's pay.
• Family leave: 26 weeks of maternity leave plus 16 unpaid, two weeks of paternity leave and nine weeks of Parent's Leave. The WRC points to state benefits.

Probation, notice and dismissal in Ireland

Probation is capped at six months, or 12 only exceptionally and in the employee's interest. After 13 weeks the employer owes one week of notice, rising to two weeks after two years, four after five, six after ten and eight after fifteen.

Unfair dismissal claims generally need 12 months of service, though pregnancy and leave grounds need none. Redress is reinstatement, re-engagement or up to 104 weeks of pay. Redundancy pay needs 104 weeks of service and is two weeks of pay per year plus one, capped at EUR 600 a week.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Ireland

Short answer: Not settled. Section 2 of the Payment of Wages Act 1991 allows wages to be paid only by listed modes, including a credit transfer or another mode crediting an amount to an account the employee specifies, and any other mode is an offence. No official source says whether crediting USDC to a crypto-asset account is such a mode.

What the law says about the form of pay

Section 2(1) of the Payment of Wages Act 1991 says wages may be paid by and only by the listed modes: cheque or draft, specified bank and An Post documents, cash, or a credit transfer or another mode of payment whereby an amount is credited to an account specified by the employee, or a mode the Minister adds by regulation. Section 2(3) makes any other mode an offence, section 1 excludes payment in kind from the definition of wages, and the WRC's payment methods page lists the same modes.

What it means for employee salary

The list names no crypto-asset or token, and no official source opened for this page says whether crediting USDC to a crypto-asset account counts as a mode under section 2(1). Irish salary therefore stays in euros unless that is settled, and MiCAR authorisation, handled by the Central Bank of Ireland, is a separate question. Revenue's crypto manual says it covers tax only, not regulatory treatment. What applies to a specific hire is confirmed when Toku checks the arrangement.

Contractors

The sources opened for this page contain no Irish ban on paying a contractor in crypto-assets, and Revenue says a business accepting them recognises revenue as normal. Status is a separate test: Revenue's five-step framework warns that some workers treated as self-employed must be treated as employees, which brings employee treatment for tax purposes.

Tax on crypto and tokens

Revenue's Tax and Duty Manual Part 02-01-03 says payroll tax on crypto-asset pay is generally based on the euro value when paid, or the employer's cost if higher, with returns in euro. A later sale or spend is most likely a capital gains disposal, with the first EUR 1,270 of yearly gains exempt.

How Toku handles it

Separately from what the law in Ireland allows, Toku offers stablecoin payroll, including USDC, in supported arrangements and pays contractors in USDC or USDT through contractor management. Token grants are a separate arrangement from salary, administered through token grant administration. This page does not say any of these is available for a hire in Ireland: that is confirmed before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Ireland

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku checks the role, work location and contract terms before a start date is set. Prepare identification, euro bank details, the agreed salary and any workplace pension already paid through payroll. The local employer registers the payroll and issues the Day 5 statement. Your quote confirms the onboarding timeline for Ireland.

What an employer of record costs in Ireland

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Ireland is confirmed before an offer. See the published pricing.

More on hiring in Ireland

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