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Placing someone in Ireland: the 2026 numbers
Revenue's workday bands for an employer outside Ireland, the 2026 tax, USC and PRSI rates, and the order Revenue expects things done in.
Version 2026.09 · facts checked 2026-09-23
Does Irish PAYE apply? Revenue's workday bands
For an employer outside Ireland, counting days worked in Ireland in the tax year (Revenue Tax and Duty Manual Part 42-04-65). Where PAYE applies, it applies from the first workday — and if the foreign employer does not operate it, Revenue can require the Irish business the work is done for to do so.
| Up to 30 workdays | No Irish PAYE obligation. |
|---|---|
| 31 to 60 workdays | No Irish PAYE only where the tax treaty conditions are met: the worker resident in the UK, paid by an employer that is not Irish, and the cost not borne by an Irish branch. |
| 61 to 182 workdays | Irish PAYE unless Revenue grants a dispensation. Register as an employer and apply in writing within 30 days of the start. |
| 183 workdays or more | Irish PAYE. |
Income tax, 2026 (single person)
| Up to €44,000 | 20% |
|---|---|
| Above €44,000 | 40% |
| Personal and employee credits | €4,000 |
Universal Social Charge, 2026
Nothing is due on income of €13,000 or less.
| €0 to €12,012 | 0.5% |
|---|---|
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
PRSI, Class A — rising on 1 October 2026
| To 30 Sept 2026 | From 1 Oct 2026 | |
|---|---|---|
| Employee, weekly pay above €352 | 4.2% | 4.35% |
| Employer, weekly pay up to €552 | 9% | 9.15% |
| Employer, weekly pay above €552 | 11.25% | 11.4% |
No earnings ceiling and no allowance. Pension auto-enrolment adds an employer contribution of 1.5% in its first phase.
Revenue's sequence, in order
- Confirm where the work is physically done, and for how long.
- Confirm the worker's status — employee, or genuinely in business on their own account — and write down the reasoning.
- Choose the route and sign off a rate that includes the employer costs.
- Register the employment and get the worker a tax credit certificate, so they are not taxed on an emergency basis.
- Make a payroll submission on or before every pay date.
- Accept or correct the Revenue statement by the 14th of the following month.
- Pay income tax, PRSI and USC electronically by the 23rd of the following month.