Irish Payroll Services

Irish Tax Rates

Work carried out in Ireland is usually subject to Irish income tax. For seconded employees from countries with which Ireland has a double taxation treaty, an exemption applies if the employees work in Ireland for more than 60 and less than 183 days. In that case, an exemption from income tax can be claimed within 21 days of starting work. For work of less than 60 days, no exemption from Irish income tax is normally required.

The Irish income tax rates are 20% and 40%. Single people with an annual income of up to €35,300 are subject to the tax rate of 20%. Income in excess of this is taxed at 40%.

Additionally, the Universal Social Charge was introduced during the financial crisis and is an additional social contribution. The rates range from 0.5% (up to €12,012 annual income) to 11% in higher brackets of the USC.

Tax credits

For employees resident in Ireland, an annual amount of €3,300 can be deducted from the tax payable in the form of tax credits, which are made up of both annual tax credit and Employee Tax Credit.

For single income couples, this amount is increased by a further €1,650. Further deductions may be available depending on other personal circumstances, such as credit for those who are widowed or are living with incapacitated children.

Our services for payroll include:

  • Providing a monthly or weekly payroll, including all of the applicable social charges and additional renumeration (bonuses, pensions, insurance)
  • Providing a system for efficient transfer of net salaries
  • Ensuring that all taxes and social contributions are registered and paid for on time
  • Editing the payroll to include new employees or remove departing ones
  • Completing the online income tax contributions through the Irish Revenues portal
  • Furnishing a controlling report detailing the annual payroll accounting and all taxes and social contributions which were deducted
  • Furnishing all employees a receipt and proof of payment of their salaries through a password protected email
  • Providing a monthly report on payments and deduction