Looking to hire in Ireland

In Ireland, employees are entitled to both paid annual leave and statutory sick leave. Leave entitlements are based on a calendar-year accrual system, with specific rules on how days are earned and whether they can be carried over.

In Ireland, employees must submit expenses and clients must approve them within the same calendar year in which the costs were incurred. Prior-year expenses are not accepted, so late submissions into a new year will be rejected.

Phone and internet subscriptions can be reimbursed when used for business travel, while coworking costs are treated differently. Proper documentation is essential to keep business-related reimbursements non taxable.

Work equipment and supplies are generally reimbursed on a non taxable basis when incurred for business purposes and supported by proper documentation.

Most business travel costs can be reimbursed on a non taxable basis when supported by appropriate documentation that clearly shows what was purchased, when, and from whom. Mileage claims require additional evidence of distance and vehicle details.

Reasonable meal and entertainment costs can be reimbursed on a non taxable basis when they relate to business activity and are properly documented. Client or partner meals must clearly identify who attended.

Certain additional business-related costs, such as training, promotional items, gifts, and relocation for business purposes, can be reimbursed on a non taxable basis when properly supported.

In Ireland, employers do not usually provide per diem. Where a per diem is agreed between the client and employee, claims must be supported by a tax invoice or receipt showing the date, amount, service provider or merchant name, and description of purchase or service.

Mileage reimbursement for cars in Ireland varies by total distance travelled in the year and engine capacity. Employers may use the standard Civil Service rates, apply lower rates, or reimburse the actual cost of travel.

Motorcycle mileage rates depend on both distance and engine size, while bicycles are reimbursed at a single flat rate per kilometre.

Under EU Directive 90/270/EEC, employers must reimburse employees for protective eyewear and eye exams when these are required due to working with screens. These reimbursements are non taxable within the specified annual limit and must be supported by medical evidence where applicable.

Bonuses in Ireland include contractual and discretionary payments such as incentives and commissions, and they are taxed as regular income with applicable social security contributions. Ireland applies progressive tax rates and withholds tax at source, so withholding in pay periods that include a bonus may be higher than usual.