Does this Irish placement need Irish PAYE — and what will it cost?
Free tool · Agencies
Put in the workdays, the rate and the start date. It shows which Revenue band the placement falls in, the dispensation deadline if there is one, and the cost on Irish PAYE, Employer of Record or an Irish contractor.
UK PAYE cannot pay work done in Ireland. For an employer outside Ireland, Revenue's rules turn on how many days the worker spends working there in the tax year: up to 30, no Irish PAYE; 31 to 60, none only where the tax treaty conditions are met; 61 to 182, PAYE unless Revenue grants a dispensation applied for within 30 days of the start; 183 or more, PAYE. Where it applies, it applies from the first day.
The cost then depends on the route. Irish employer PRSI has no ceiling and no allowance to soften it, and it rises on 1 October 2026; pension auto-enrolment adds an employer contribution. An Irish limited company or sole trader carries none of that, but only if the contractor is genuinely in business on their own account.
Rates are the 2026 figures, worth re-checking at each Irish Budget.
Ireland placement calculator
The printable pack
Ireland rates sheet
Revenue's workday bands for an employer outside Ireland, the 2026 tax, USC and PRSI rates, and the order Revenue expects things done in.
The detail behind it
Agencies · Ireland & Europe
Placing contractors in Ireland: PAYE, limited company, sole trader and Employer of Record
Placed a contractor in Dublin and discovered UK payroll will not do the job. Irish employed PAYE, Irish limited company, sole trader management and Employer of Record, with the 2026 rates and Revenue obligations.
IrelandAgenciesLimited companySole trader7-minute read
Where this leads
The things people ask before they ring
No. Every result is on the page as soon as you press the button. If you want a copy, you can email it to yourself, and we only follow up if you tick the box that says we can.
From the first day worked in Ireland, not from the day a threshold is crossed. That is why the band is worth settling before the placement starts, and why a dispensation has to be applied for within 30 days of the start.
Only if they are genuinely in business on their own account. Irish status is tested on the whole arrangement, and a contractor who works like an employee is likely to be treated as one, with the employer costs and obligations that follow.
Fifteen minutes will tell you where you stand
Whether you're a contractor after your next job, an agency placing across Europe, or a business that needs people found, paid and funded — start with a conversation. It costs nothing and we'll tell you honestly if we can't help. No form to fill in first.
info@freelancer-supermarket.co.uk