Living and working conditions: Ireland

Implementation

SOLAS was established in 2013 under the Further Education and Training Act as an agency of the Department of Further and Higher Education, Research, Innovation and Science. Their work is guided by the Further Education and Training (FET) Strategy 2020-2024 and the SOLAS Corporate Plan. 

Education and Training Boards Ireland (ETBI) is the national representative body established to collectively represent the sixteen Education and Training Boards (ETBs) and promote their interests, which is recognised by the Minister for the purposes of the Education and Training Boards Act 2013.

Certification in the Further and Higher Education and Training Sector is usually in alignment with the National Framework of Qualifications – an awards framework of 10 levels which is aligned to the European Framework of Qualifications. Quality and Qualifications Ireland (QQI) quality assures institutions of further and higher education and training, validates educational programmes and makes awards to learners.

Living and working conditions

Apart from evening courses, all FET courses are free and you may be paid a FET training allowance for the duration of your course. You can also claim a meal allowance, an accommodation allowance if you need to live away from home for the duration of the course or a travel allowance if you live 5 km or more from the course centre. You may also qualify for free childcare.

Where to find opportunities

To apply for a place on a traineeship, you must first register with your local employment services office or Intreo centre. You will be interviewed to identify the course that will best suit your needs. Due to the pressure on some courses, you may not get a place immediately on the course of your choice. You can search online for FET courses.

Funding and support

A FET training allowance may be paid if you take part in the Traineeship Programme or Specific Skills Training.

Apart from evening courses, all FET courses are free and you may be paid a FET training allowance for the duration of your course. You can also claim a meal allowance, an accommodation allowance if you need to live away from home for the duration of the course or a travel allowance if you live 5 km or more from the course centre. You may also qualify for free childcare. www.fetchcourses.ie

Living and working conditions

The National Apprenticeship Office is a new body established jointly in January 2022 by SOLAS and the Higher Education Authority to implement the Action Plan for Apprenticeship 2021-2025.The Office is the lead agency responsible for apprenticeship on behalf of Government, working in close partnership with employers, the Higher Education Authority, Quality and Qualifications Ireland, industry and education and training providers across further and higher education.

Generation Apprenticeship

Where to find opportunities

There are a wide range of apprenticeship programmes available, in industry areas that include finance, ICT, biopharma, construction, engineering, hospitality and arboriculture. The full range of available programmes are available on: https://apprenticeship.ie/career-seekers/jobs 

Intreo is the Public Employment Service of Department of Social Protection which is a single point of contact for all employment needs and offers practical, tailored employment services and supports for jobseekers and employers alike.

Funding and support

While attending Off-the-Job phases of training the apprentice is paid a continued training allowance by SOLAS from an apprenticeship fund. Throughout the On-the-Job training phases apprentices are paid the normal apprentice wage rate by the employer. In most cases such rates have been agreed between employer and trade union representatives and vary according to the year of apprenticeship.

It is highly advisable to have accommodation arranged before you come to Ireland. Hostels are generally the cheapest form of temporary accommodation; some “Bed and Breakfast” outlets also offer good rates. 

Rented accommodation

Rented accommodation is available both furnished and unfurnished. Deposits of up to one month's rent are normally required. Accommodation for rent is advertised on the internet. Estate agents in Ireland both sell and let property. It is common in Ireland for people who have not met before to rent a house together and to share the costs of the house, including gas, telephone and electricity bills. 

If you are finding it difficult to pay your rent you may apply for Rent Supplement. The rules for Rent Supplement are complex. You will not get Rent Supplement if you are in full-time employment, however, you may be able to retain your Rent Supplement if you have been unemployed for 12 months and are returning to work. More information on Rent Supplement can be found on https://www.gov.ie/en/service/fb3b13-rent-supplement

Buying Property

Details of houses for sale are available in newspapers, estate agents and on the internet. You can get a mortgage from banks, building societies or mortgage brokers. Interest rates vary and may be at a fixed or variable rate. 

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There is a wide variety of primary and second level schools to choose from. It is important to research well before deciding to accept a place for your child. You can get a list of Irish schools on a county-by-county basis from the Department of Education  

To enrol your child/teenager, contact the school of your choice directly. In areas of high population density such as Dublin you will need to enrol early (in some cases as soon as your child is born) to secure a place. In schools with waiting lists priority is often given to students from the local primary schools or students who have a relative already in the school. 

Third-level education is made up of a number of sectors. The university sector, the technological sector and the colleges of education are substantially funded by the State (some registration fees apply). In addition, there are a number of independent private colleges. The Higher Education Authority is the statutory agency responsible for the funding of universities, institutes of technology and certain other higher education institutions. If you are thinking of going to college you can search the Qualifax website  for details of courses. Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO).

The Irish government provides free education at both primary and secondary level. 

Most undergraduate students attending publicly funded third-level courses do not have to pay tuition fees. Under the terms of the Free Fees Initiative, the Department of Education pays the fees to the colleges instead. However, a separate annual charge is payable to colleges for the costs of student services and examinations. 

The maximum rate of the student contribution for the academic year   2024 – 2025 is €2,000.

Entry to approved third level courses is extremely competitive and places are allocated on the grades achieved in the Leaving Certificate - the final secondary level school exam. 

For more information on the Irish education system visit: http://www.citizensinformation.ie/en/education

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The implementation of the principle of free movement of people, is one of the cornerstones of our European construction, has meant the introduction a series of practical rules to ensure that citizens can travel freely and easily to any Member State of the European Union. Travelling across the EU with one’s car has become a lot less problematic. The European Commission has set a series of common regulations governing the mutual recognition of driving licences, the validity of car insurance, and the possibility of registering your car in a host country.

Your driving licence in the EU

The EU has introduced a harmonised licence model and further minimum requirements for obtaining a licence. This should help to keep unsafe drivers off Europe's roads - wherever they take their driving test.

Since 19 January 2013, all driving licences issued by EU countries have the same look and feel. The licences are printed on a piece of plastic that has the size and shape of a credit card.

Harmonised administrative validity periods for the driving licence document have been introduced which are between 10 and 15 years for motorcycles and passenger cars. This enables the authorities to regularly update the driving licence document with new security features that will make it harder to forge or tamper ­- so unqualified or banned drivers will find it harder to fool the authorities, in their own country or elsewhere in the EU.

The new European driving licence is also protecting vulnerable road users by introducing progressive access for motorbikes and other powered two-wheelers. The "progressive access" system means that riders will need experience with a less powerful bike before they go on to bigger machines. Mopeds will also constitute a separate category called AM.

You must apply for a licence in the country where you usually or regularly live. As a general rule, it is the country where you live for at least 185 days each calendar year because of personal or work-related ties.

If you have personal/work-related ties in 2 or more EU countries, your place of usual residence is the place where you have personal ties, as long as you go back regularly. You don't need to meet this last condition if you are living in an EU country to carry out a task for a fixed period of time.

If you move to another EU country to go to college or university, your place of usual residence doesn't change. However, you can apply for a driving licence in your host country if you can prove you have been studying there for at least 6 months.

Registering your car in the host country

If you move permanently to another EU country and take your car with you, you should register your car and pay car-related taxes in your new country.

There are no common EU rules on vehicle registration and related taxes. Some countries have tax-exemption rules for vehicle registration when moving with the car from one country to another permanently.

To benefit from a tax exemption, you must check the applicable deadlines and conditions in the country you wish to move to.

Check the exact rules and deadlines with the national authorities: https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm 

Car Insurance

EU citizens can insure their car in any EU country, as long as the chosen insurance company is licensed by the host national authority to issue the relevant insurance policies. A company based in another Member State is entitled sell a policy for compulsory civil liability only if certain conditions are met. Insurance will be valid throughout the Union, no matter where the accident takes place.

Taxation

Value Added Tax or VAT on motor vehicles is ordinarily paid in the country where the car is purchased, although under certain conditions, VAT is paid in the country of destination.
More information on the rules which apply when a vehicle is acquired in one EU Member State and is intended to be registered in another EU Member State is available on this link https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm.

Anyone starting employment in Ireland must apply for an Irish Personal Public Service Number (PPS). The Personal Public Service number (PPS Number) is a personal reference number. It helps you to apply for benefits and to get information from public service agencies quickly and easily. This includes services such as Social Welfare, Revenue, Public Healthcare and Education. To find out how to obtain a PPS number visit gov.ie - How to get a Personal Public Service (PPS) Number (www.gov.ie)

If you are a member of EU and/ or European Economic Area (EEA) a residence permit is not required. All non-nationals who are not citizens of a Member State of the European Union, the European Economic Area or Switzerland, must register with the Garda National Immigration Bureau http://www.inis.gov.ie/en/inis/pages/registration

EU/ EEA nationals have the right to live and work in Ireland without a work permit and have the same rights as Irish nationals with regard to pay and working conditions. 

A non-EEA national (with some exceptions) requires an employment permit to take up employment in Ireland.

Further information:

Employment Permits Section:
Department of Enterprise, Trade and Employment
Earlsfort Centre
Lower Hatch Street
Dublin 2
D02 PW01

https://dbei.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits

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The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will not become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

• An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
• The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

2. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

3. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

4. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

• a CV (Curriculum Vitae),
• a cover letter editor,
• certificate supplements,
• diploma supplements, and
• a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

The minimum age for a regular job in Ireland is 16. A person under 18 may not be employed for more than 40 hours a week or 8 hours a day, except in a genuine emergency. 

Types of employment in Ireland

Employed or self-employed?

While in most cases it will be perfectly clear who is an employee in Ireland, sometimes a business anxious to avoid employment legislation, tax and social insurance may insist that all people working for the firm are self-employed rather than employees. Deciding whether you are employed or self-employed has a number of implications for you. The majority of employment protection legislation in Ireland applies to employees only and the tax and social insurance system will treat you very differently depending on whether you are employed or self-employed. The Code of Practice on Determining Employment Status contains criteria which can be used to clarify whether a person is employed or self-employed. In most cases, it is clear whether a person is an employee or not. However if this is a problem for you, then it is best to get more detailed legal advice or guidance from your local tax office or the Scope Section of the Department of Social Protection https://www.gov.ie/en/publication/80e5ab-prsi-pay-related-social-insurance/#scope-section

Part-time employees

The number of people working in part-time employment in Ireland has greatly increased in the past few years. One of the reasons is a more flexible, family-friendly attitude by employers to employees working in this way. Part-time employees are in a similar position to full-time employees when it comes to employment protection legislation, although in some instances a part-time employee will need to work a set minimum number of hours for a set period of time before acquiring rights. You can read more about the Protection of Part time Employees in Ireland in The Protection of Employees (Part-Time Work) Act 2001. 

Fixed-term employees

Many more people are now employed on a fixed-term basis (or on specific purpose contracts). Employees working on repeated fixed-term contracts are covered under the Unfair Dismissals legislation; however they need to have at least one year's continuous service before they can bring a claim under the Unfair Dismissals Act. Under the Protection of Employees (Fixed Term Work) Act 2003, employers cannot continually renew fixed term contracts. Employees can only work on one or more fixed term contracts for a continuous period of four years. After this the employee is considered to have a contract of indefinite duration (e.g. a permanent contract). 

Casual employees

There is no definition of 'casual employees' in employment law in Ireland. In reality, casual workers are on standby to do work as required without fixed hours or attendance arrangements. However, these workers are employees, for employment rights purposes. Some legislation will apply, for example, the right to receive a pay slip. In other instances where a set period of employment is required it will be unlikely that a casual employee will have sufficient service to qualify, for example, two years’ service is required in order to be entitled to statutory redundancy. 

Seasonal work

In Ireland there is no separate legislation provision to distinguish the difference between those identified as those employed in seasonal work compared to those in any other type of employment. 

Certain sectors of the labour market in Ireland are dependent on seasonal workers, for example the fruit picking industry,. In 2024, the fruit picking industry in Ireland employed approximately 112,000 people Seasonal Workers employment status of employment rights are equal as that of all other workers in the state who have fixed term or temporary contract.

A contract of employment must specify the following under the Terms of Employment (Information) Act, 1994 and 2001. Employment (Miscellaneous Provisions) Act 2018.

• Full name of employee
• Full name of employer
• Address of employer
• If temporary contract (expected duration of temporary contract)
• If fixed term contract (date on which contract expires)
• Rate of remuneration
• Minimum wage pay reference period (weekly, monthly or otherwise) used to calculate hourly rate of pay or the National Minimum Wage Act 2000). The employee may, under Section 23 of the National Minimum Wage Act, 2000, request from the employer a written statement of the employee’s average hourly rate of pay for any pay reference period falling within the previous 12 months. Since 1 January 2024, the national minimum wage is €12.70 per hour, as set out in the National Minimum Wage Order 2023.
• Applicable employment regulation order or sectoral employment order
• The number of hours (including overtime) which the employer reasonably expects the employee to work

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Contract of Employment

Anyone who works for an employer for a regular wage or salary automatically has a contract of employment whether written or not. This may be expressed or implied, oral or in writing. 

 The Terms of Employment (Information) Act, 1994  requires employers to provide employees with a written statement of certain particulars of their terms of employment. The Acts do not apply to a person who has been in the continuous service of the employer for less than 1 month. 

An employer is obliged to provide an employee with a written statement of terms of employment within the first two months of the commencement of employment. 

The statement of terms must include the following information: 

• the full name of employer and employee
• the address of the employer
• the place of work
• the job title/nature of the work
• the date of commencement of employment
• the expected duration of contract (if temporary contract) or the date on which   the contract will expire (if fixed-term contract)
• rate or method of calculation of pay
• that the employee may, under section 23 of the National Minimum Wage Act, 2000, request from the employer a written statement of the employee’s average hourly rate of pay for any pay reference period as provided in that section.
• pay intervals
• the terms and conditions relating to hours of work (including overtime and entitlements to rest breaks and rest periods as per the Organisation of Working Time Act)
• terms and conditions relating to paid leave (other than sick leave)
• terms and conditions relating to sick/injury leave and sick pay and pensions and pension schemes
• the amount of notice which the employee is entitled to receive and obliged to give
• reference to any collective agreements which directly affect the terms and conditions of the employee’s employment.

Probationary period

The contract can include a probationary period and can allow for this period to be extended. If an employee is on probation, he or she cannot rely on unfair dismissals legislation unless he or she has more than one year's service; or is dismissed for trade union membership or activity; pregnancy-related matters or claiming maternity rights. Rights such as information on matters like terms of employment, holidays and pay slips apply to an employee even while he or she is on probation.

If your employer fails to give you written details of the terms of your contract, you can bring a complaint to the Workplace Relations Commission . You must make the complaint while you are in employment or within 6 months of leaving your employment.

Changes to your contract of employment in Ireland can occur due to a change in the law, but otherwise, changes must be agreed between your employer and yourself. The legislation covering notification of changes to your contract is set out in Section 5 of the Terms of Employment (Information) Act, 1994.

For information or complaint forms in relation to the Terms of Employment (Information) Acts, 1994, contact: 

Workplace Relations Commission 

Information and Customer Service

O'Brien Road
Carlow 
R93 E920
Ireland 
Tel: (059) 917 8990
Phone: 0818 80 80 90 

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The Employment Equality Act, 1998 and the Equal Status Act, 2000 Equal Status Act, 2000 outlaw discrimination in employment, vocational training, advertising, collective agreements, the provision of goods and services and other opportunities to which the public generally have access on nine distinct grounds. These are: gender, marital status, family status, age, disability, race, sexual orientation, religious belief, and membership of the Traveller Community. Discrimination is described in the Act as the treatment of a person in a less favourable way than another person is, has been or would be treated on any of the above grounds. For more information contact the Irish Human Rights & Equality Commission.:

Employment of young workers

Under the Protection of Young Persons (Employment) Act, 1996 employers cannot employ children aged under 16 in regular full-time jobs. The Act generally applies to employees under 18 years of age. 

Children aged 14 and 15 may be employed as follows:

• Doing light work during the school holidays – they must have at least 21 days off work during this time
• As part of an approved work experience or educational programme where the work is not harmful to their health, safety or development
• In film, cultural, advertising work or sport under licences issued by the Minister for Business, Enterprise and Innovation http://www.irishstatutebook.ie/2001/en/si/0350.html 

Children aged 15 may do 8 hours a week light work in school term time. The maximum working week for children outside school term time, is 35 hours or up to 40 hours if they are on approved work experience. The maximum working week for young people, aged 16 and 17 is 40 hours with a maximum of 8 hours a day.  

Employment and disability

There is a range of employment supports in Ireland aimed at assisting employees with a disability to gain and retain employment.  Supported Employment Service in the Department of Social Protection is an employment and recruitment service to assist people with a disability to secure and maintain a job in the open labour market. If you have a disability and wish to take up paid employment or you require assistance in finding a job, the Supported Employment Programme  https://www.gov.ie/en/publication/f6d74-get-work-supports-if-you-have-a-disability may be able to help you. 

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If you are thinking of starting a business in Ireland there are a number of issues you need to consider. Different supports and regulations apply, depending on your particular situation. You may be employed, unemployed or someone who is coming from outside Ireland to set up a business. 

There are over 80 different Government supports for Irish start-ups and small businesses. Local Enterprise Office (www.localenterprise.ie) is an Online Guide available to help Irish start-ups and small businesses navigate the range of Government supports to see which you could possibly apply for.

If you are unemployed you may be eligible for the Back to Work Enterprise Allowance (https://www.gov.ie/en/service/f215a4-back-to-work-enterprise-allowance/) or the Short-Term Enterprise Allowance (https://www.gov.ie/en/service/538ba3-short-term-enterprise-allowance-stea/). If you are starting a business, you also may get extra supports under these schemes, such as grants for training, market research and business plans. 

The Start Your Own Business Relief Tax relief for new start-up companies provides relief from income tax to people who are unemployed for at least 12 months and who set up a qualifying business.

Nationals of the European Economic Area (EEA) or Switzerland do not need permission to set up a business in Ireland. In general non-EEA nationals must get permission from the Minister for Justice in order to set up a business in Ireland. Start-up Entrepreneur Programme (STEP) - Immigration Service Delivery (irishimmigration.ie)

You can set up a business as a sole trader, as a partnership or as a limited company. There is more information about these different structures on the Companies Registration Office (CRO) website 

You can register your business name and file company returns online with the CRO using CORE (Companies Online Registration Environment) https://core.cro.ie

There is information on the Local Enterprise Office website about different sources of funding which may be available to you. City and County Enterprise Boards provide supports including grants to local businesses that are starting up or in development. 

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Under the National Minimum Wage Act 2000 National Minimum Wage Act, 2000 most employees in Ireland are entitled to a minimum wage. Since 1 January 2024, the national minimum wage is €12.70 per hour. The minimum rate of pay changes from time to time.  Details of current minimum rates are always available from the Workplace Relations Customer Services of the Department of Enterprise, Trade and Employment. For more information please log onto Workplace Relations Commission 

There are some exceptions to those entitled to receive the national minimum wage. The legislation does not apply to a person employed by a close relative (for example, a spouse or parent) nor does it apply to those in statutory apprenticeships. Also some employees such as young people under 18 and trainees are only guaranteed a reduced or sub-minimum rate of the national minimum wage. 

From January 2024 the minimum hourly rates for young people are as follows:

• An employee aged 20 and over is entitled to €12.70 per hour (100% of the minimum wage)
• An employee aged 19 is entitled to € 11.43 per hour (90% of the minimum wage)
• An employee aged 18 is entitled to €10.16 per hour (80% of the minimum wage)
• An employee aged under 18 is entitled to €8.89 (70% of the minimum wage)

Certain sectors of industry, including agriculture, catering, contract cleaning, hairdressing, hotel, retail trade, security industry and construction are covered by legally binding Agreements / Orders (EROs – Employment Regulation Orders; REAs – Registered Employment Agreements) which set minimum rates of pay, which may be in excess of the National Minimum Wage.  

To check for a full list of employments currently covered by these Agreements / Orders contact the Department of Enterprise, Trade and Employment  

Employees are legally entitled to receive a pay slip with every payment of wages. This payslip should show: gross wage, the nature and amount of each deduction and the net wage. Complaints about pay or deductions can be made to the Workplace Relations Commission. An online complaint form is available on Workplace Relations Commission

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The maximum an employee should work in an average working week is 48 hours. This working week average should be calculated over a four-month period. 

There are however some exceptions to this average period. 

Breaks 

Employees are entitled to:

• A daily rest period of 11 consecutive hours per 24 hours
• A weekly rest period of 24 consecutive hours per seven days, following a daily rest period
• A 15-minute break if working 4.5 hours.
• A 30-minute break if working six hours. 

Payment for breaks is not a statutory entitlement. Some industries are covered by Registered Employment Agreements (REA's) and Employment Regulation Orders (ERO's), which may contain regulations regarding breaks. For more information visit the Department of Enterprise, Trade and Employment or the Workplace Relations Commission. 

Sundays

If you do Sunday work your entitlement to extra pay may be agreed between you and your employer. Under the Organisation of Working Time Act, if there is no agreement about your pay, your employer must give you one or more of the following for Sunday working:

• A reasonable allowance
• A reasonable pay increase
• Reasonable paid time off work 

What is reasonable depends on all the circumstances. It is a matter for negotiation between you and your employer and, where applicable, your trade union. Some guidance may be obtained by referring, where possible, to an agreement applying to comparable employees elsewhere in similar employment.

Overtime

Overtime is work done outside normal working hours. Employers have no statutory obligation to pay employees for work completed in overtime. However, many employers pay employees higher rates of pay for overtime. Your contract of employment should state whether you are required to work overtime and should set out the rates of pay if you are to be paid for it. Certain sectors of employment are covered by Employment Regulation Orders and Registered Employment Agreements and may have higher rates of pay for overtime than for normal hours. For more information visit the Workplace Relations Commission

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There are many types of leave or time off work to which you may be entitled. These include annual leave, public holidays, sick leave, maternity leave, adoptive leave, carer’s leave and parental leave. There are also times when you may require leave or time off work for specific reasons. This could be when you have a family crisis, when you are called for jury service or if you wish to take study leave or a career break. In some cases you are entitled to paid leave but in others you are not.

Annual leave:

The Organisation of Working Time Act, 1997 provides for a basic annual paid leave entitlement of 4 weeks, although an employee's contract could give greater rights. It is also important to note that the periods of leave provided for by legislation are the minimum entitlements only, you and your employer may agree to additional entitlements. 

Public Holidays 

There are ten public holidays each year: 

1. New Year’s Day
2. The first Monday in February, or 1 February if the date falls on a Friday
3. St. Patrick’s Day
4. Easter Monday
5. The first Monday in May
6. The first Monday in June
7. The first Monday in August
8. The last Monday in October
9. Christmas Day
10. St. Stephen’s Day 

Most employees are entitled to paid leave on public holidays. One exception is part-time employees who have not worked for their employer at least 40 hours in total in the 5 weeks before the public holiday. 

Employees who qualify for public holiday benefit will be entitled to one of the following:

• A paid day off on the public holiday
• An additional day of annual leave
• An additional day's pay
• A paid day off within a month of the public holiday

Maternity leave:

If you become pregnant while in employment in Ireland, you are entitled to take maternity leave. The entitlement to a basic period of maternity leave from employment extends to all female employees in Ireland (including casual workers), regardless of how long you have been working for the organisation or the number of hours worked per week. You can also avail of additional unpaid maternity leave. The Maternity Protection Act, 1994 and the Maternity Protection (Amendment) Act 2004 provide your statutory minimum entitlements in relation to maternity at work including maternity leave. In general, you are entitled to 26 weeks’ maternity leave together with 16 weeks additional unpaid maternity leave, which begins immediately after the end of maternity leave. Further information available at Maternity Benefit (citizensinformation.ie)

Paternity leave:

New parents (other than the mother of the child) are entitled to paternity leave from employment or self-employment following birth or adoption of a child. The Paternity Leave and Benefit Act 2016 provides for statutory paternity leave of 2 weeks. 

Paternity leave can be started at any time within the first 6 months following the birth or adoption placement. Further information available at Paternity leave (citizensinformation.ie)

Sick Leave

Since 1 January 2024, you have a right to 5 days’ sick pay a year (increased from 3 days in 2023). This is called statutory sick pay (that means the legal minimum). Sick pay is paid by your employer at 70% of your normal pay up to a maximum of €110 a day.

You must be an employee and be working at least 13 weeks with your employer before you can get statutory sick pay. Your employer can have a more generous sick pay scheme, but they can't give you less than the statutory amount. Under Section 3 of the Terms of Employment (Information) Act, 1994  an employer must provide an employee with a written statement of terms of employment including terms or conditions relating to incapacity for work due to sickness or injury. You may apply for Illness Benefit from the Department of Social Protection if you have enough social insurance contributions. If you do not have enough social insurance contributions, you should contact the Department of Social Protection Supplementary Welfare Allowance (SWA) Scheme who will assess your situation. Further information available at gov - Illness Benefit and Statutory Sick Leave in 2024 (www.gov.ie)

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Both employees and employers are obliged to give notice in the case of termination of employment under the Minimum Notice and Terms of Employment Act, 1973 

If you decide to change your job, you must by law tell your employer that you plan to leave. This is called giving notice. The length of notice you must give is set down in law and is usually stated in your contract of employment.

You do not have to give notice if you:

• Have been working for your employer for less than 13 weeks, and
• Have no contract of employment specifying a notice period 

Employers must give employees notice dependent on length of the employee’s service.

 Your employer does not have to give you notice if you:

• Have been working for them for less than 13 weeks, or
• Are guilty of gross misconduct, or
• Agree to waive your right to notice

Redundancy

Where you lose your job in Ireland due to circumstances such as the closure of the business or a reduction in the number of staff this is known as redundancy. Generally ,a redundancy situation arises if your job ceases to exist and you are not replaced. The  Redundancy Payments Act, 1967 provides a minimum entitlement to a redundancy payment for employees who have a set period of service with the employer. Not all employees are entitled to this statutory redundancy payment, even where a redundancy situation exists. If you do qualify for redundancy, there are specific redundancy procedures which employers and employees must follow in order to comply with the legislation.

The statutory redundancy payment is a lump-sum payment based on the pay of the employee. All eligible employees are entitled to:

• Two weeks' pay for every year of service they have since they were 16 and
• One further week's pay

The amount of statutory redundancy is subject to a maximum earnings limit of €600 per week (€31,200 per year).

Pay refers to your current normal weekly pay including average regular overtime and benefits-in-kind, but before tax and PRSI deductions, that is your gross pay. The statutory redundancy payment is tax-free.

For further information about the Redundancy Payments Scheme contact:

Redundancy and Insolvency Unit
Department of Social Protection
Gandon House
Amiens Street
Dublin 1 
D01 A361
Phone: 0818 111112
Email: redundancypaymentswelfare [dot] ie (redundancypayments[at]welfare[dot]ie)
Website: www.gov.ie/redundancy

Workplace Relations Customer Services
Telephone: 0818 80 80 90
Telephone: (059) 9178990
Contact : https://www.workplacerelations.ie/en/contact_us

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Employees in Ireland have a right set down in the Constitution to join a Trade Union. A trade union can provide an important source of information and protection in relation to employment matters, as well as negotiating with the employer for better pay and conditions. The Irish Congress of Trade Unions is the single umbrella organisation for trade unions in Ireland, representing a range of interests of employees, both in the Republic of Ireland and in Northern Ireland.  

Rules

It can be made a condition of employment that you must join a particular union upon accepting a job offer and remain in that union while you remain an employee in that job. There is a view that this may not be constitutional, but this has not been tested in the courts yet. If you are already in the job without being a union member and are at a later stage required to join a union by your employer, you can refuse, as this is unconstitutional. Dismissal for trade union activity or membership is automatically unfair and an employee dismissed in such circumstances does not require any particular length of service in the job in order to enforce his/her rights. 

Rates

The rate of subscription paid to your trade union will be determined by the trade union but is usually at the rate of 0.5% to 1% of your gross salary per year. 

How to apply

If you have been dismissed from your employment for trade union activity, this is automatically unfair under the Unfair Dismissals Acts 1977- 2015. You do not require any particular length of service as an employee, to bring a case in this instance under the law. You can bring your case using the new single complaint form available on Workplace Relations Commission 

Contact Revenue for more information for claiming tax relief on trade union subscriptions. 

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Most of the law on trade disputes and industrial action is contained in the Industrial Relations Act, 1990. Examples of industrial action include a work to rule, a picket, an overtime ban or a strike. In employment law there is no right to take industrial action but there are protections for certain workers who do this by, for example, going on strike. Part 2 of the Industrial Relations Act 1990 provides workers, who are taking part in peaceful industrial action, the following immunities from:

1. Criminal or civil proceedings for conspiracy to do a particular act if the action taken by a person acting alone would not be punishable as a crime. Even if you are not a member of a trade union, you benefit from this immunity.
2. Prosecution when taking part in peaceful picketing. Only members and officials of an authorised trade union get the benefit of this immunity
3. Prosecution for inducements to break or threats to break contracts of employment. Again, only members and officials of an authorised trade union get the benefit of this immunity.

If you take part in industrial action such as a strike, there is a risk that you will be dismissed. However, under section 5 of the Unfair Dismissals Act 1977 the dismissal of an employee for taking part in a strike or other industrial action is unfair if:

• One or more of the other employees taking part in the action were not dismissed 

  Or

• One or more of the other employees who were dismissed, were later reinstated or re-engaged and the employee was not. 

This was amended by section 4 of the Unfair Dismissals (Amendment) Act 1993 which extends this definition of unfair dismissal to include less favourable treatment after reinstatement or re-engagement after a strike or a lockout.

The Workplace Relations Commission (WRC) has specific functions in relation to the resolution of industrial disputes and the implementation of employment laws. It is the body to which all industrial relations disputes and all disputes and complaints about employment laws will be presented. The WRC operates Advisory Service, Conciliation Service, Mediation Service, Adjudication Service and Inspection Service. More information is available in this Guide to the Workplace Relations Commission.

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The political system

The Irish Republic is a parliamentary democracy. The rules and customs that govern Ireland are set out in the Constitution and can only be changed by a national referendum. The force of law in this country is regulated by the laws of the European Union as it is in every other EU member State. 

The current Irish President, Michael D. Higgins is the Head of State and the guardian of the constitution. The President represents Ireland at home and abroad. Other functions of the President include Supreme Commander of the Defence Forces, signatory of bills into law, Dissolution of the Dail (House of Representatives) to permit a general election. In Ireland power is shared between the government, the Oireachtas and the courts.

The administrative system

Elections are held in Ireland at least once every five years and are based on the system of proportional representation by universal suffrage. 

 Micheál Martinis the Head of Government, referred to as An Taoiseach (Prime Minister). The Tánaiste (Deputy Head) is Simon Harris.  The Government of Ireland is composed of 18 separate Departments. Together the Taoiseach, the Tánaiste, Ministers and Junior Ministers represent the Cabinet. The Cabinet has collective authority and effectively has full responsibility for all national policy decisions. In Ireland decisions are shared between the Cabinet and the Oireachtas (House of Parliament). The Oireachtas is divided into two houses, the Dáil and the Senate or Upper House. The Dáil has 160 members headed by the Taoiseach and including all persons elected into government by the people of Ireland. The functions of the Dáil include (a) initiating all constitutional amendments, (b) debating cabinet proposals, (c) approving financial receipts/budget, (d) passing Laws (Acts) and (e) debating international agreements. The Dáil has more power than the Seanad. The Seanad is composed of sixty members called Senators. Their powers are limited but include debating and amending government legislation. Since the 1990s the norm in the state has been coalition governments. The main ones are Fine Gael, Fianna Fáil, Independent and Sinn Féin. 

You must be at least 18 years of age on 15 February, the day the voting register comes into force, in order to vote. While you may be entitled to register as a voter due to your residency, there may be a limit on the types of elections in which you can vote. The registration authority will need to know your citizenship because this will determine the elections in which you may vote. 

The right to vote is as follows: 

• Irish citizens may vote at every election and referendum
• British citizens may vote at Dáil elections, European elections and Local elections
• Other European Union (EU) citizens may vote at European and local elections
• Non-EU citizens may vote at local elections only

The legal system

The Irish Constitution is the basic set of rules by which the Republic of Ireland is governed. The Constitution has been modified by legislation following referendum to meet the needs of a changing society.

Justice in Ireland is administered by the courts in public. There are four main courts which include: 

• The District Court – deals with civil and criminal cases
• The Circuit Court – deals with more serious cases such as robbery
• The High Court – deals with very serious cases
• The Supreme Court – the highest court in Ireland. It is the court of final appeal

Other courts in operation are the Special Criminal Court, the Court of Criminal Appeal, the Children’s Court and the Small Claims Court. 

If you encounter any legal problems or even if you are purchasing a house or starting a business you will need to engage a solicitor. If you have a reason to go to court your solicitor will prepare your case for a barrister. The services of a barrister are normally required when a person in Ireland goes to court. Your barrister will act in your best interests at all times. Going to court in Ireland can be very costly. However, there is free legal aid for those who qualify. For further information on free legal aid in Ireland contact the Legal Aid Board .

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Detailed information on taxes and tax reliefs in Ireland can be obtained from the Revenue website 

Below you can find some examples of the most common taxes in Ireland:

Income tax 

Your new employer must deduct tax from your pay under the PAYE system.

When you start your first job, you should tell Revenue as soon as possible, or you may have to pay emergency tax. Revenue will send a Revenue payroll notification (RPN) to your new employer. The RPN will tell your employer how much Income Tax (IT) and Universal Social Charge (USC) to deduct from your pay.

What you should do:

Register for Income Tax

When you start working for the first time, you must register yourself as soon as possible. This is to avoid paying emergency tax. You must do this even if it is a part-time or temporary job.

To do this, you must:

• apply for your Personal Public Service Number (PPSN), if you do not already have one. This is available from the Department of Social Protection (DSP).
• register for myAccount.

Register your new job

When you receive your myAccount password, you will be able to register your new job. To register, click on the ‘Update job or pension details’ link in ‘PAYE Services’ in myAccount. Revenue will work out the tax credits that you can claim.

View your Tax Credit Certificate (TCC)

You will be able to view your TCC within two working days. To view your TCC, click on the ‘Manage your tax’ link in ‘PAYE Services’ in myAccount. An employer copy showing your total tax credits and rate bands will be made available to your new employer. Your employer can then make the correct tax deductions from your pay.

You will normally start to pay tax from your first pay-day. The amount of tax you pay depends on your level of pay and the amount of your tax credits. 

Personal income tax rates for 2024

The Universal Social Charge (USC) is a tax charged on your gross income before any pension contributions or PRSI. 

The ceiling for the 2% Universal Social Charge (USC) band will increase by €2,840 from €22,920 to €25,760 from 1 January 2024. The 4.5% USC rate that currently applies to income between €22,920 and €70,044 will be reduced to 4% from 1 January 2024. The 4% rate will apply to income between €25,760 and €70,044.

Value-Added Tax (VAT)  is a tax on consumer spending. It is added to the price of most goods and services. The standard rate of VAT in Ireland is 23% although there are some exceptions.

Excise Duties are taxes levied on consumer items such as alcohol and cigarettes.

Motor Tax is a compulsory tax on all vehicles. A motor tax disc is issued for 3, 6 or 12 months and how the rate is calculated depends on the size of vehicle. On the Department of Transport website you can view the motor tax rates. Motor tax rates are also available on the Motor Tax Online website where the tax can be paid online. Alternatively, you can contact the Motor Taxation Office of the local authority for more information and to pay your motor tax.

Capital Acquisitions Tax is paid by the receiver of a gift or inheritance. It does not apply to gifts or inheritance between spouses.

Local Property Tax (LPT)   charged on all residential properties in the State came into effect from 1 July 2013.

Further information:

Revenue Commissioners
Upper Yard, Dublin Castle
Dublin 2
D02 F342
Telephone: 01 7383646
Callers from outside the Republic of Ireland: +353 1 7383646
Website: www.revenue.ie

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According to Mercer’s 2023 Cost of Living Survey, Dublin is the 51st most expensive city in the world in terms of cost of living. One of the factors influencing Dublin's ranking is the cost of rental accommodation due to high demand, coupled with supply constraints in the private rental market. However, workers in Ireland are typically supported by well-paying jobs that enable them to enjoy a good quality of life. Accommodation will take the biggest chunk of a salary, followed by groceries, healthcare and education. Family of four estimated monthly costs are €3,300 without rent and a single person estimated monthly costs are €943 without rent.

If you consider moving to Ireland, consult the list below which lists the approximate cost for basic necessities in Dublin.

Some examples:

• Rent (Dublin City centre) per month per room: € 1000– 2,600
• Rent; Co. Dublin - Suburbs per month per room: € 1000
• Monthly Bus & LUAS Ticket: € 140.00
• Three course meal: €30.00– €60.00
• Loaf of Bread: € 1.99
• 2 litre Milk: €2.09
• 1 litre Orange Juice: €1.49
• Eggs, half a dozen: € 1.95
• Cheese (200g) Cheddar: € 1.85
• Pasta Sauce: €2.80
• Cornflakes: €4.35
• McDonalds Quarter Pounder Meal: €8.40
• Pint of Guinness: €5.64
• Petrol (per litre):  €1.71

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If you pay rent to a landlord for the use of accommodation or property you are a tenant. Your legal rights and responsibilities derive from landlord/tenant law as well as from any written or verbal tenancy agreement between you and your landlord. The main legislation governing these rights and obligations is set down in the Landlord and Tenant (Amendment) Act, 1994  and the Residential Tenancies Act 2004.

Prices of rental accommodation vary depending in what part of Ireland you wish to rent. Dublin is the most expensive place in Ireland to rent accommodation. 

Accommodation: Average Rents in Dublin per month (Furnished)

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Median Price of Houses in Q4 2023

For more information about apartment & houses prices in Ireland contact Department of Housing, Local Government and Heritage.  

Utility Services

Companies responsible for the supply of gas, electricity, water and telephone services are listed below:

• GAS: Gas Networks Ireland (GNI) operates and maintains the gas network. You need to contact GNI if you are connecting to the gas network for the first time, or if you are disconnecting completely.

• Electricity: The Commission for Regulation of Utilities sets the policy for connection to the electricity network in Ireland. 

  Bonkers.ie and Switcher.ie allow you to compare prices across a range of utility services,

• Telephone: Many companies in Ireland offer telephone services for both fixed line and mobile. ComReg's price comparison tool allows you to compare mobile phone charges across all operators.
• Water: Uisce Éireann handles water and wastewater connections for all domestic and commercial customers in Ireland. 

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If you are an EU/EEA or Swiss national and are travelling or staying in Ireland, you are entitled to receive free maintenance and treatment in public beds in Health Service Executive (HSE) and voluntary hospitals should you become ill or have an accident. 

The European Health Insurance Card (EHIC) makes it easier for you to get medical care quickly and easily. It is evidence that you are part of a health insurance scheme administered by another state in the EU/EEA or Switzerland.  

Out-patient services in public hospitals are also free of charge but some people may have to pay an initial charge if they have not been referred by a Doctor (GP-General Practitioner). If you are in a private hospital or in a private bed in a public hospital, you must pay for both maintenance and treatment. If you have private health insurance it may cover some or all of the costs. 

For comprehensive information on hospital services in Ireland have a look at Citizens Information website. 

Accident and Emergency / Casualty

Most general hospitals and some specialist hospitals have accident and emergency or casualty departments which patients may attend without being referred by a GP. If you attend without a GP referral, you may be charged. However, if you have to return for further visits in relation to the same illness or accident, you do not have to pay the charge again.  

Free healthcare - medical cards

A medical card issued by the Health Service Executive (HSE) in Ireland enables the bearer to receive certain health services free of charge. If your Income is below a certain level you may be entitled to free healthcare (a Medical Card). This can be checked at your local Health Service Executive office. If you are issued with a medical card, the card would normally cover you and your dependent spouse and child dependants. Details of your local Health Service Executive office. 

From 1 July 2015, children under the age of 8 are entitled to free visits to a GP that is taking part in the scheme. 

In addition to free GP visits, the card covers specific assessments at age 2 and 5 and care for children with asthma.

You can apply for this at: Welcome

Private Health Insurance

There are a number of providers of private health insurance in Ireland.

Private health Insurance companies:

• VHI Healthcare
• Laya Healthcare
• Irish Life Health

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The Irish education system is made up of primary, second, third-level and further education. Education is compulsory for children in Ireland from the ages of 6 to 16 or until students have completed three years of second-level education. Most children in Ireland begin school at the age of 4. State funded education is available at all levels unless you choose to send your child to a private institution.

Pre-school education

Pre-school education is usually provided by privately funded child-care facilities or providers. Some pre-school initiatives focused on children at risk are funded by the Department of Education. Legislation on school attendance requires children to be at school (or receiving an education) from the age of 6. In practice, almost all 5-year-olds and about half of 4-year-olds actually attend primary schools. 

The State pays a capitation fee to participating playschools and day-care services. In return, they provide a pre-school service free of charge to all children aged from 2 years and 8 months until they transfer to primary school, provided that they are not older than 5 years and 6 months at the end of the pre-school year (The Early Childhood Care and Education (ECCE) Scheme). In general, the provision amounts to 3 hours per day, 5 days a week over certain number of weeks for children enrolled in participating playschools.

Primary (first level) education

Children do not have to attend school until the age of six but it is usual for children to begin school the September following their fourth birthday. Four-year-olds and five-year-olds are enrolled in the junior or senior infant classes. Primary schools are generally privately-owned by religious communities (or boards of governors) but are State-funded.

Second level education

Second level education is provided by different types of post-primary schools. That is, secondary, vocational, community and comprehensive schools. Second level education consists of a three-year junior cycle followed by a two-year or three-year senior cycle depending on whether an optional Transition Year is taken following the Junior Certificate examination. Students generally commence the junior cycle at the age of 12 or 13. The Junior Certificate is taken after three years. 

Third level education

Third level education is made up of a number of sectors. The university sector, the technological sector and the colleges of education are substantially funded by the State. In addition there are a number of independent private colleges. There are seven universities and they are autonomous and self-governing. They offer degree programmes at bachelor, masters and doctorate level. The technological sector includes five technological universities and two institutes of technology which provide programmes of education and training in areas such as business, science, engineering, linguistics and music to certificate, diploma and degree levels. The Department of Education has overall responsibility for the sector. There are five colleges of education. These specialise in training for first level teachers. They offer a three-year bachelor of education degree and an 18-month post-graduate diploma.

Further and adult education

Further education comprises education and training which takes place after second-level schooling but which is not part of the third-level system. It includes programmes such as Post-Leaving Certificate courses; the Vocational Training Opportunities Scheme, programmes in Youthreach for early school-leavers; other literacy and basic education; and self-funded evening adult programmes in second-level schools.

For more information on the Irish education system visit: http://www.citizensinformation.ie/en/education

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Ireland has two official languages - Irish (Gaelic) and English.

Saint Patrick’s Day (March 17th) is Ireland’s official national day. It is a national holiday and festival parades are held in towns and cities all around the country. 

The Irish landscape has many places of natural beauty and historical significance, which have influenced the artistic, cultural and literary nature of its people for thousands of years. Heritage Ireland website is designed to introduce you to some of the many rich and varied attractions of Ireland's heritage.

Music is an intrinsic part of Irish culture from the traditional Irish song and ballads in the past to our world-famous modern musicians such as U2, Van Morrison and The Corrs. Dancing has always been part of Ireland’s culture and traditional dance has been revolutionised by the success of Riverdance. The pub is traditionally the favoured place for socialising and 'going for a pint' is something of a national pastime’. There are over 10,000 pubs in Ireland, many offering live traditional and modern music as well as pub-grub (food). All pubs and restaurants in Ireland are now smoke-free zones.

Gaelic football, hurling and camogie are very popular and traditional sports exclusive to Ireland and the Irish communities abroad. Fishing, sailing, horse racing, shooting, windsurfing, hill walking are all well supported and recognised sports.

Currency

The Republic of Ireland is a eurozone member state. The unit of currency is the Euro 

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Birth registration

You will need to register the birth of your child no later than three months after his/her birth. Registration is a legal requirement in Ireland, but you will also need a birth certificate to enrol your child in school, to apply for a passport and for many other purposes (For child benefit, you will be contacted automatically as soon as you register the birth). The birth certificate will contain the information on the child and the parents that is given at the time of registration, so it is important that the information given is accurate. It is difficult to change the details after the initial registration. 

Marriages

The minimum legal age requirement for marriage in Ireland is 18. Since 5 November 2007 anyone marrying in the Republic of Ireland (irrespective of whether they are an Irish citizen or a foreign national) must give three months notification before they marry. You must make this notification in person to any Registrar. There are different legal ways of getting married in Ireland; you may choose a religious ceremony or a civil ceremony. You are issued with a Marriage Registration Form (MRF) by the Registrar, following notification, which gives you authorisation to get married. You give it to whomever will be solemnising your marriage. Following the marriage ceremony, the completed MRF should be given to a Registrar, within one month of the marriage ceremony, for the marriage to be registered. 

Deaths

Deaths may be registered in any Registrars office. If the death occurs outside a hospital then it is generally the next of kin or a close family friend that will register the death. The doctor attending the deceased will issue you with a medical certificate, which you will need to submit when registering the death. There is no fee charged for registering a death in the Irish State. 

For further information on how and where to register your newborn child, marriage or deaths contact: General Register Office, Government Offices

https://www.gov.ie/en/campaigns/af7893-general-register-office

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