Ireland
Regulations for working in Ireland
Overview
Ireland is increasingly becoming an attractive destination for international business travellers and remote employees. Whether it's a short meeting in Dublin, a project-based assignment on-site, or an extended workation along the Irish coast – each scenario comes with its own set of employment, tax, and compliance obligations.
But when exactly does a formal posting become necessary? What notifications must be submitted in advance? And which regulations apply concerning working hours, social security, and residency status?
On this page, you'll find a clear and practical overview of the key legal requirements for business trips and workations in Ireland – tailored for HR professionals, mobility specialists, and decision-makers.
EU Posted Workers Directive
What are the requirements?
Foreign employers must submit a Declaration Form for every posted worker. This form must be made available to the Workplace Relations Commission (WRC) no later than the employee’s first working day in Ireland.
Required Documents
Throughout the entire posting period, foreign employers must be able to provide the following documentation upon request from the WRC:
- Payslips or equivalent records showing the worker’s remuneration
- Details of deductions made under applicable laws
- Proof of wage payment (e.g. payroll or bank transfer confirmation)
These documents must be submitted within one month of the request, including an English translation where necessary.
Local Representative in Ireland
Foreign employers are required to designate a contact person who liaises with the WRC and is responsible for receiving and sending documents or communications. This person does not need to reside in Ireland, but appointing someone based in Ireland is generally advisable – such as a representative within the hosting company or an external advisor (e.g. KPMG).
Failure to comply with the national minimum wage may result in a criminal offence, punishable by fines of up to €5,000, or in more serious cases, up to €50,000. If committed by a legal entity, both the company and responsible individuals may face prosecution.
Other violations of labour law (e.g. related to contracts, working time, or dismissal) may result in:
- Compensation of up to two years’ salary
- Reinstatement or re-engagement of the employee
Labor Law
Minimum Wage
From 1 January 2025, the minimum wage in Ireland is €13.50 per hour for employees aged 20 and over. Reduced rates apply for younger employees:
- 20 years and older: €13.50/hour
- 19 years: €12.06/hour (90% of adult rate)
- 18 years: €10.80/hour (80% of adult rate)
- Under 18: €9.45/hour (70% of adult rate)
For certain employees, collective agreements may apply that define higher minimum wages.
Working Time
In general, average working time including overtime must not exceed 48 hours per 7-day period, averaged over a reference period of 17 weeks. However, it is possible to exceed the average working time if the posted worker agrees in writing. Exceptions to average working time also apply to certain types of employment under wage regulation orders.
Non-compliance with the applicable national labour law may result in financial obligations, fines or claims under local dismissal and working time laws.
Social Security
If a worker is posted from an EU country to Ireland, EU Regulation 883/2004 on the coordination of social security systems applies:
- A1 certificate available: the worker remains insured in the home country
- No A1 certificate: Irish social security rules apply, and the foreign employer must act like an Irish employer
Violations may result in extensive administrative obligations, retroactive contribution payments (with interest), increased audit exposure and significant penalties. Additionally, reputational damage may occur in this context.
Income Tax
The income tax liability in Ireland depends on the tax residency of the posted worker. In general, persons resident for tax purposes and domiciled in Ireland are subject to tax on their worldwide income. Persons tax-resident but not domiciled in Ireland are subject to Irish income tax on:
- Income earned in Ireland, and
- Any foreign (non-Irish) income remitted to Ireland
Consequences of non-compliance may vary depending on the situation, but often result in an immediate obligation to file a tax return in the host country – leading to further, extensive consequences for both the employee and the company.
Einreise & Visa
Internationale Tätigkeiten erfordern die exakte Einhaltung internationaler Visums- und Einreisebestimmungen. Hierfür ist die reisende Person, die Art der Tätigkeit, der Aufenthaltszweck und die Dauer ausschlaggebend, ob ein Geschäftsvisum, ein Arbeitsvisum oder weitere, spezielle Erlaubnisse notwendig sind.
Die Folgen bei Verstoß können Einreiseverbote und damit einhergehende Umsatzausfälle, Sanktionen, Bußgelder und Rufschädigung sein.
Betriebsstätte
Im Ausland tätige Mitarbeitende können durch ihre Tätigkeiten im Zielland eine Betriebsstätte begründen und damit eine Kette von finanziellen und administrativen Konsequenzen für Unternehmen auslösen.
Die Folgen bei Verstoß können je nach Situation unterschiedlich sein, aber jede Betriebsstätte verursacht einen erheblichen Verwaltungsaufwand. Neben der Registrierung, Gewinnzuweisung, Einreichung der Körperschaftsteuererklärung entstehen in der Regel ebenfalls Lohnsteuerverpflichtungen.
Compliance check for travel to Ireland
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A1 Certificates & CoCs
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Posted Workers Directive
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Business Travel Compliance
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