Ireland

Labour, tax, social security & leave law — the exact verified parameters PayClics payroll runs on.

✓ Verified 2026-09 (2026 calendar tax year; Revenue and Department of Social Protection)EUR
Income tax
20% / 40%
Standard rate cut-off 44,000 EUR single · credits reduce the tax, not the income
Universal Social Charge
0.5% – 8%
exempt below 13,000 EUR — above it, charged on the whole income
PRSI — Class A
4.2% + 9% – 11.25%
employee + employer · rises to 4.35% + 9.15% – 11.4% on 1 October 2026
Annual leave
20 days
Working time
8 h/day · 48 h/week max
Weekend: Sunday + Saturday

The full verified breakdown is free for PayClics users

Sign in to see the complete legal notes: tax bracket tables, old-vs-new social security systems, tiered sick pay, maternity payer rules, end-of-service tiers, deduction caps, WPS enforcement — plus every primary source and our pending-verification ledger.

This guide reflects the verified parameters PayClics payroll computes with, including their verification date. It is provided for information and is not legal advice.