2.2.2 Employer PRSI

Republic of Ireland

Commentary

Employers pay 8.9% Class A Employer PRSI (increasing to 9.00% from 1 October 2025) on weekly earnings up to EUR 527. The employer will pay 11.05% Class A Employer PRSI (increasing

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

13. Employer burden table

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

8.3 Social security penalties

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.5 Stock options

8.2 Appeals process

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

9.6.2 Holiday pay

2.3.5 Wage garnishment

3.4 Severance pay

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2.2.2 Employer PRSI

Republic of Ireland

2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

13. Employer burden table

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

8.3 Social security penalties

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.5 Stock options

8.2 Appeals process

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

9.6.2 Holiday pay

2.3.5 Wage garnishment

3.4 Severance pay

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2.2.2 Employer PRSI

Republic of Ireland

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