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Ireland: Pay and benefits

Original and updating author: Mark Carley


  • Pay rates are normally set out in employees' contracts of employment, but may also be specified in collective agreements. (See General)
  • All employees have the right to a readily negotiable mode of wage payment, and must be provided with a written statement of gross wages. (See Payment of wages)
  • Employers may make deductions from employees' wages only for specified reasons. (See Deductions)
  • Employers with 250 or more employees must report on gender pay gaps. (See Equal pay)
  • Subject to certain exceptions, the statutory national minimum wage applies to all employees. (See National minimum wage)
  • State pension contributions are made through employers' and employees' contributions and there is no legal obligation on employers to provide occupational schemes for employees. (See Pensions)
  • Employers are obliged to deduct income tax at source from employees' pay, and to make social insurance contributions and deduct employees' contributions. (See Income tax and social security)
  • There is no statutory obligation on employers to pay employees during sickness absence, but employees may be entitled to claim a state illness benefit. (See Sick pay)