Ireland - living and working conditions
1. Registration procedures
A work permit is a document that allows you to seek work in Ireland while a residence permit is a document that allows you and your dependants to reside in Ireland.
All EU, EEA and Swiss nationals are entitled to work in Ireland without a work permit for the duration of their stay. However, a residence permit is necessary if you intend to stay in Ireland for more than 3 months (see section 1.9 for more information).
For information on work permits in the case of non EU/EEA nationals contact:
Department of Enterprise, Trade and Employment
Davitt House
65A Adelaide Road
Dublin 2
Tel: + 353 1 4780822
Web: www.entemp.ie/
2. The residence permit
A residence permit is required by EU/EEA and Swiss citizens who intend to remain in Ireland for more than 3 months.
Application forms are available from local Garda/Police stations or the Department of Justice, Equality and Law Reform.
Depending on your circumstances you will be asked to produce documentation to support your application. If you are a student you will need to produce evidence of registering onto a college course along with evidence of sufficient means of supporting yourself and your family and health insurance. If you are a retired person you will need to provide evidence of means of support and health insurance. If you are employed you will need to provide a signed statement from your employer while and if you are self-employed you will need to show evidence of self-employment such as VAT registration.
A residence permit is granted for 5 years and is renewable.
Contact:
Department of Justice, Equality and Law Reform
Immigration Office
Harcourt Terrace
Dublin 2
Tel: + 353 6167700
Web: www.justice.ie
Or, contact your local Garda station
3. Working time
Average Week
The maximum average working week is 48 hours. Averaging may be balanced out over a 4, 6 or 12 month period depending on the circumstances
The 48 hour net maximum working week can be averaged according to the following rules:
For employees generally – 4 months
For employees where work is subject to seasonality, a foreseeable surge in activity or where employees are directly involved in ensuring continuity of service or production – 6 months.
For employees who enter into a collective agreement with their employers which is approved by the labour Court – up to 12 months.
In the case of young people under 18, hours of work are fixed by the protection of Young persons (Employment) Act 1996.
Rest
Every employee has a general entitlement to:
Daily Rest Period – 11 consecutive hours daily rest per 24 hour period
Weekly Rest Period – One period of 24 hours rest per week preceded by a daily rest period (11 consecutive hours)
Rest breaks – 15 minutes where more than 4 and half hours have been worked; 30 minutes where more than 6 hours have been worked which may include the first break.
Night Workers
Nigh time is the period between midnight and 7am the following day. The maximum night working time generally is 48 hours per week averaged over 2 months or a longer period specifically in a collective agreement that must be approved by the labour Court.
Further information:
Employment Rights Information Unit
Department of Enterprise, Trade and Employment
Davitt House
65A Adelaide Road
Dublin 2.
Tel. 00 353 1 631 31 31
E-mail: erinfo@entemp.ie
Website: www.entemp.ie
4. Taxes and charges on labour
All EU/EEA and Swiss nationals’ resident and working in the Irish State will pay tax in the same way as Irish nationals. Since EU-wide tax harmonisation is yet to be introduced our tax system differs from other EU countries.
You will need to apply for a Personal Public Service number (PPS number) through your local social welfare office when you commence work for the first time in Ireland. Your passport and evidence of address such as an electricity bill are needed to support your application.
If you are working and living in Ireland then you are likely to be paying the following taxes:
-Income tax: As an employee you will pay tax through a system called PAYE (Pay as You Earn) whereby your income tax is deducted by your employer who passes the tax onto the revenue commissioners. The income you then receive is referred to as your net income.
The tax year in Ireland begins on the 1st of January and ends on the 31st of December. You will receive a form (P2) - Notice of Determination and Certificate of Tax Credits at the beginning of a new tax year. This form tells you the amount of tax credits due to you and your standard rate cut off point. Tax credits refer to that part of your income that is NOT taxable. It is determined by your personal circumstances e.g. whether you are single or married. There are two tax bands in Ireland – 20% and 42%.
Employees’ PRSI (Pay Related Social Insurance) is a compulsory social security contribution which is deducted by your employer from your gross income.
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 21% although there are some exceptions.
DIRT (Deposit Interest Retention Tax) is a tax levied on interest paid on bank and building society savings. It is currently 20%.
Capital Gains Tax is paid on profits earned from the sale/disposal of an asset, such as an investment property. It does not apply to the sale of your private home or to winnings such as the lottery.
Excise Duties are taxes levied on consumer items such as alcohol and cigarettes.
Motor Tax is a compulsory tax on all vehicles. The amount of tax levied depends on the size of the vehicle.
Capital Acquisition Tax is paid by the receiver of a gift or inheritance. It does not apply to gifts or inheritance between spouses.
For further information contact:
The Revenue Commissioners
Dublin Castle
Dublin 1
Tel: + 353 1 6474444
LoCall 1890 236336
Web: www.revenue.ie
5. Minimum income guarantee Beneficiaries and conditions for entitlement
Supplementary welfare allowance
Supplementary welfare allowance provides a basic weekly allowance as a right to eligible people who have little or no income and who fulfill the habitual residency requirements which are explained fully in section 4.3 under General Organisation. People with low incomes may also qualify for a weekly supplement under the scheme to meet certain needs. The maximum personal rate is €165.80 per week.
If you have no income you may be entitled to basic Supplementary Welfare Allowance. If your weekly income is below the Supplementary Welfare Allowance rate for your family size, a payment may be made to bring your income up to the appropriate Supplementary Welfare Allowance rate. If you have claimed a social welfare benefit or pension but it has not yet been paid, and you have no other income you may qualify for Supplementary Welfare Allowance while you are waiting for that payment.
If your income, whether from basic Supplementary Welfare Allowance or otherwise, is too low to meet certain special needs, you may be granted a weekly supplement. Special needs may include: -rent or mortgage interest payments
-exceptional heating expenses due to ill-health – you will have to get a letter from your doctor before a supplement for special heating needs will be granted
You may be paid an Exceptional Needs Payment to assist with essential, once-off expenditure in exceptional circumstances, for example:
-funeral expenses
-bedding or other essential household equipment
-other unforeseen large expenses.
You will normally qualify if you:
-are living in the state
-satisfy a means test
-have applied for any other benefit/allowances you may be entitled to
-have registered with FÁS if you are of working age.
The following are taken into account for the means test:
-all cash income, including most Social Welfare and Health Board payments except Child Benefit, Domicilary Care Allowance and Blind Welfare Allowance
- the value of any benefit or privilege, for example, free board and lodging
- the value of investments, savings or property (but not the value of your own home) is calculated in accordance with the following:
5% of the first €520.00 is calculated
10% of the remainder is calculated
The yearly value is then divided by 52 to give the weekly value. In the case of a husband and wife, their income is added together when doing the means test.
For more information contact:
Department of Social and Family Affairs
Family Income Supplement
Ballinalee Road
Longford
Tel: + 353 43 40000, +353 1 7043481
Email: info@welfare.ie
Web: www.welfare.ie
Source: EURES