Employer Tax Contributions

Tax Type	Rate	Base
Social Insurance Contributions	8.8%	Insurable earnings (up to a maximum annual amount)
General Healthcare System (GHS)	2.9%	Gross emoluments (up to a maximum annual amount of €180,000)
Social Cohesion Fund	2%	Total earnings (no maximum amount)
Redundancy Fund	1.2%	Insurable earnings (up to a maximum annual amount)
Human Resource Development Fund	0.5%	Total payroll costs

Filing & Compliance

• Employers must register with the Tax Department and Social Insurance Services upon hiring their first employee.
• PAYE, Social Insurance, and GHS contributions must be remitted monthly by the end of the following month.
• The employer's annual return (Form TD7) should be submitted electronically by July 31 following the tax year of assessment.

Income Tax Brackets

Income Range (€)	Tax Rate
0 - 19,500	0%
19,501 - 28,000	20%
28,001 - 36,300	25%
36,301 - 60,000	30%
60,001+	35%

Employee Contributions

Deduction Type	Rate	Cap
Social Insurance	8.8%	€66,612 (annual)
General Health System (GHS)	2.65%	€180,000 (annual)

Personal Allowances

• Individuals with annual income below €19,500 are not subject to income tax.
• Employee contributions to social insurance, GHS, provident/pension funds, and life insurance premiums are deductible, subject to limits.
• Charitable contributions to approved charities are deductible.