EUROPA - EURES - Living and Working Conditions

1/27/2016
EUROPA - EURES - Living and working conditions
Finding a job
How to find a job
Before leaving for Ireland you should first look at Irish job opportunities and seek pre-departure advice
and information from Eures Advisers in your own country. You can contact them at your local Public
Employment Service Office (also see EURES website www.eures.europa.eu). On arrival, one of your first
points of contact for assistance in securing employment and other information on Ireland should be a
local employment services office; these are located in all major towns throughout Ireland.
EEA nationals have free access to the services of the Irish employment service. Details of vacancies in
Ireland can be accessed through any Employment Services Office/ Intreo Office and/or the Jobs Ireland site
www.jobsireland.ie
Private Recruitment Agencies cannot charge the job seekers for the basic service of registering on their
databases. All agencies must be licensed by the Department of Jobs, Enterprise and Innovation. A list of
licensed employment agencies is available from the Employment Agency Licensing Section of the
Department. For further information log onto http://www.workplacerelations.ie/en/
Private agencies are also listed under "Employment Agencies" in the Golden Pages Telephone Directory
www.goldenpages.ie and at the Agencies Association, the National Recruitment Federation www.nrf.ie
How to apply for a job

Applications
Application letters
Your letter of application should be typed on plain white A4 paper. You should write clearly and you should
highlight your personal qualities and your relevant experience. Copies of qualifications, employer
testimonials should be included. Most companies will reply to your letter even if you have been
unsuccessful.
If you have not been contacted within about four weeks, you may wish to telephone the company to make
sure your letter was received.
Application forms
When applying for a job, you may be asked to fill in an application form. The use of such forms is
widespread, but they tend to follow a similar format. Standard questions may cover education and training,
work experience, hobbies and personal interests. Companies in Ireland like to get an idea of what you do
outside work as this might provide an insight into the qualities you would bring to the job. You only need
to supply a photograph if this is requested on the form. It is critical that your form arrives with the
company before the specified closing date. If your form is late, it may not even be considered.
Interviews
If a company is impressed with your application letter or form, they are likely to offer you an interview. You
may be interviewed by just one person or by a panel of interviewers. They will ask you questions in an
attempt to find out whether you are the person they are looking for. You may well be asked questions
about your motivation, your education and about the company itself. You may also be asked to expand on
information given in your application letter or form. It is crucial that you be thoroughly prepared for the
interview. Find out as much as you can about the company, as well as any current issues in its market
sector. If you can talk authoritatively about the company you will create a good impression. You should
take with you copies of your CV, qualifications, employer testimonials and any other documents you think
you may need.
Curriculum Vitae
Your CV should be one to two pages long and provide an account of you, your work experience and your
qualifications. There is no set format, but you should generally include:
https://ec.europa.eu/eures/printLWCText.jsp?lwcLang=en&countryId=IE
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Your personal details

Your education (including schools, dates and places)
Your work experience (including dates, most recent job first)
Your language skills (especially if English is not your first language); and
Your interests and hobbies.
Moving to another country

Movement of goods and capital
The free movement of goods through the European Single Market is one of the EUs great success stories.
How does the single market work?
Most goods are subject to what is known as the principle of mutual recognition, which means that
products legally manufactured in one Member State can be freely moved and sold in all the other EU
countries.
Some trading restrictions remain in certain sensitive sectors, such as construction and pharmaceuticals. In
addition, Member States can limit the free movement of goods to their domestic markets under certain
circumstances relating to issues like protection of the environment or public health.
EU citizens are generally free to buy goods in other Member States for their personal use. In most
circumstances there is no limit to what a person can buy and take with them when they travel into
different EU countries. No more tax is payable when crossing between Member States because value
added tax (VAT) and excise are included in the purchase price, meaning that other countries cannot levy
extra duties.
However, there are some limitations for specific products, such as alcohol and tobacco. The Commissions
Taxation and Customs Union website provides a handy run-down of the rules for buying these goods in
another EU Member State. Special rules also apply when buying a motor vehicle from one Member State
and taking it to another for personal use.
Free movement of capital
Thanks to EU legislation, people are free to manage and invest their money in any Member State.
It is not just the financial markets that benefit from the free movement of money through increased
efficiencies, every European citizen has something to gain.
With few restrictions, each individual is free to open a back account, buy shares, make investments and
purchase property in other EU countries. What is more, EU businesses can invest in, own and manage
other European companies.
Some exceptions to the free movement of capital apply within the Member States, mainly related to
taxation, financial supervision, public policy considerations, money laundering and financial penalties.
Finding accommodation
It is highly advisable to have accommodation arranged before you come to Ireland. Hostels are generally
the cheapest form of temporary accommodation; some Bed and Breakfast outlets also offer good rates.
Rented accommodation
Rented accommodation is available both furnished and unfurnished. Deposits of up to one month's rent are
normally required. Accommodation for rent is advertised on the internet. Estate agents in Ireland both sell
and let property. It is common in Ireland for people who have not met before to rent a house together and
to share the costs of the house, including gas, telephone and electricity bills. If you live in private rented
accommodation and you pay income tax (PAYE) in Ireland you may be eligible for tax relief on part of your
rent (this applies only to people who were already renting at 7 December 2010). Form Rent 1 is available
from the local tax office: www.revenue.ie
If you are finding it difficult to pay your rent you may apply for Rent Supplement. The rules for Rent
Supplement are complex. You will not get Rent Supplement if you are in full-time employment, however,
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you may be able to retain your Rent Supplement if you have been unemployed for 12 months and are
returning to work. More information on Rent Supplement can be found on www.welfare.ie
Buying Property
Details of houses for sale are available in newspapers, estate agents and on the internet. You can get a
mortgage from banks, building societies or mortgage brokers. Interest rates vary and may be at a fixed or
variable rate.
Finding school
There are a wide variety of primary and second level schools to choose from. It is important to research
well before deciding to accept a place for your child. You can get a list of Irish schools on a county-bycounty basis from the Department of Education and Skills www.education.ie
To enrol your child/teenager, contact the school of your choice directly. In areas of high population density
such as Dublin you will need to enrol early (in some cases as soon as your child is born) to secure a place.
In schools with waiting lists priority is often given to students from the local primary schools or students
who have a relative already in the school.
Third-level education is made up of a number of sectors. The university sector, the technological sector and
the colleges of education are substantially funded by the State (some registration fees apply). In addition
there are a number of independent private colleges. The Higher Education Authority is the statutory
agency responsible for the funding of universities, institutes of technology and certain other higher
education institutions. If you are thinking of going to college you can search the Qualifax website
www.qualifax.ie for details of courses. Generally, applications for undergraduate courses in Ireland are
made through the Central Applications Office (www.cao.ie).
The Irish government provides free education at both primary and secondary level.
Most undergraduate students attending publicly funded third-level courses do not have to pay tuition fees.
Under the terms of the Free Fees Initiative, the Department of Education and Skills pays the fees to the
colleges instead. However a separate annual charge is payable to colleges for the costs of student
services and examinations. The maximum rate of the student contribution for the academic year 2013-2014
is 2,500.
Entry to approved third level courses is extremely competitive and places are allocated on the grades
achieved in the Leaving Certificate - the final secondary level school exam.
For more information on the Irish education system visit: http://www.citizensinformation.ie/en/education/
Taking a car with you (includes information on driving licences)

The EUs desire to make it as easy as possible for its citizens to travel across Member States has led to the
introduction of common rules governing the mutual recognition of driving licences, the validity of car
insurance and vehicle registration. Cooperation in this field also involves the EEA countries Norway, Iceland
and Lichtenstein.
Driving licences
There is no common EU/EEA driving licence. Instead, Member States provide a Community Model driving
licence, which ensures that licences issued in different EU/EEA countries can be easily recognised.
These licences are still issued in accordance with national law but they are valid for driving in other EU
countries, plus Iceland, Liechtenstein and Norway. It should be noted however that provisional licences or
certificates issued in a holders home country will not be recognised in other Member States.
If an EU/EEA citizen goes to live in another Member State they can drive there with their current licence as
long as it remains valid. (However, holders will need to check that they meet any requirements regarding
licences in their new country, such as shorter validity periods or medical checks.) When the existing licence
expires, or if it is lost or stolen, the holder must apply for a new one in their current country of residence.
Registering a car
If an EU/EEA citizen goes to live in another EU/EEA Member State, for less than six months, they do not
have to register their car or pay taxes there. The vehicle remains registered in the previous country of
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residence.
But if the owner stays for longer than six months they must register their car in the new country of
residence and pay the host countrys registration tax. When registering, the owner will also have to submit
the following documents: certificate of conformity; insurance cover; proof of ownership; proof of VAT
payment; proof of roadworthiness; evidence of registration and road tax payments.
In some countries owners may be eligible for a tax exemption on their vehicle registration when they move
from another EU/EEA country, providing they meet the relevant conditions and deadlines. Before moving
country, they should contact the relevant national authorities (see link).
Car insurance when moving in the EU/EEA
EU and EEA citizens can insure their car in another EU/EEA Member State through an insurance company
that either has a base in the host country or that is licensed to sell insurance there.
It is important to check with the insurer whether the current contract will be valid in the country which the
car is being moving to. Those people who have to get new insurance in another EU/EEA country should
note that insurance companies are not obliged to take account of any previous no claims records.
Tax issues when buying a car
If a person wants to buy a car in one EU/EEA country but intends to register it another they should only
pay VAT in the country of destination. The Commissions Taxation and Customs Union website provides
more information on this subject.
Registration procedures and residence permits

Anyone seeking employment in Ireland must apply for an Irish Personal Public Service Number (PPS). To
obtain this you must visit your local Social Welfare Office http://www.welfare.ie/topics/ppsn/apply.html .
If you are a member of EU and/ or European Economic Area (EEA) a residence permit is not required. All
non-nationals who are not citizens of a Member State of the European Union, the European Economic Area
or Switzerland, must register with An Garda Sochna http://www.garda.ie/Controller.aspx?
Page=31&Lang=1
EU/ EEA nationals have the right to live and work in Ireland without a work permit, and have the same
rights as Irish nationals with regard to pay and working conditions.
A non-EEA national (with some exceptions) requires an employment permit to take up employment in
Ireland.
Further information:
Employment Permits Section:
Department of Jobs, Enterprise and Innovation
Davitt House
65a Adelaide Road
Dublin 2
http://www.djei.ie/labour/workpermits/index.htm
Checklist for before and after you arrive in a country

ON ARRIVAL PLEASE ENSURE THAT YOU HAVE:
A valid EU/EEA or Swiss passport or valid national ID card
A copy of the contract or terms and conditions of employment and an understanding of them
Accommodation in the area to which you will be moving
A European Health Insurance Card (EHIC), emergency medical expenses cover or private health
insurance (optional)
Sufficient funds to last until you are paid or to return home if necessary
Appropriate E-forms/ U1/U2/U3
Appropriate language skills of the country in which you wish to work
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A work permit if it is required

Copies of all the necessary documents (CV, passport, diploma etc.)
Certified translations of all your education and qualification documents
A recognition of your qualification www.nqai.ie
Make sure:
You know social insurance (welfare) and health insurance rules in hosting country
You have information about transferring your social welfare (security) entitlements
You have information about jobseekers benefit transfer if you are unemployed
You know the taxation system in your host country
If you have any queries in relation to the above call your local Public Employment Services Office.
AFTER ARRIVAL YOU NEED TO:
Apply for PPS number at the Department of Social Protection www.welfare.ie
Open a bank account to access your wages
Apply for a certificate of tax credits by completing Form 12A (Application for a Certificate of Tax
Credits and Standard Rate Cut-Off Point) and send it to the tax office www.revenue.ie
Working conditions
Overview of Working Conditions in Europe
The EU is committed to improving working conditions across Europe. It works closely with national
governments to ensure that people can work in a pleasant and secure environment. EU support to
Member States is provided through:
the exchange of experience and development of common actions; and
the establishment of minimum requirements in relation to working conditions and health and safety.
Improving the quality of working life
To improve the well-being and security of the European worker, it is important to determine what makes a
favourable work-place environment and to lay down criteria for quality working conditions.
The European Foundation for the Improvement of Living and Working Conditions (Eurofound) is an EU
agency based in Dublin which provides information, advice and expertise in this area.
The agency has established several criteria for employment and job quality, which include:
health and well-being in the workplace good working conditions help to prevent health problems,
decrease the risk of accidents and improve efficiency;
reconciling working and non-working life EU citizens should be given the chance to find a work-life
balance;
skills development a quality job is one that provides opportunities for training, improvement and
career advancement.
Social Dialogue
The EU works closely with social partners including business organisations and trade unions on a
range of issues that relate to employment and working practices. Social Dialogue brings the two sides of
industry together to make agreements which can have a significant impact on the European worker. Some
cross-industry Social Dialogue agreements have even made it into EU law, covering changes to conditions
that relate to parental leave, part-time working and fixed-term contracts.
Sometimes the social partners strike what are known as autonomous agreements, examples here cover
teleworking, stress at work, and harassment and violence in the workplace. Social Dialogue also takes
place in different industrial sectors, where committees have been created in areas like banking, chemicals,
insurance, telecoms and steel.
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For more information see the Commissions Social Dialogue webpage. Organisations involved in crossindustry Social Dialogue include: The European Trade Union Confederation and Businesseurope.
Health and safety at work
Under EU rules, employers have a duty to ensure the health and safety of their employees. This means an
employer must develop health and safety policies that include risk assessments, job-related health and
safety training, worker consultation, and the provision of first-aid, fire and evacuation procedures. For their
part, workers are expected to follow health and safety instructions and report any possible dangers.
More information on the principles behind the EUs health and safety framework and how they affect the
individual and businesses is available on the Commissions website.
The European Agency for Health and Safety at Work provides lots of useful information on this issue, for
both businesses and workers.
Setting minimum requirements
Improving working conditions in the Member States depends largely on the establishment of common
labour standards. EU labour laws and regulations have set the minimum requirements for a sustainable
working environment and are now applied in all Member States.
EU rules that relate to working conditions cover a wide range of issues including working-time, the
employment of temporary workers, the rights of part-time workers and protection for those on fixed-term
contracts.
The objective of legislation in these areas is always to ensure high levels of employment while up-holding
citizens rights in the workplace. For example, an EU directive ensures that the employment conditions of
part-time workers are comparable to their full-time colleagues. Meanwhile, employers are forbidden to
treat those on fixed-term contract less favourably than permanent workers.
Ending employment
Both employees and employers are obliged to give notice in the case of termination of employment under
the Minimum Notice and Terms of Employment Acts 1973 to 2001.
http://www.irishstatutebook.ie/1973/en/act/pub/0004/index.html
Employees who have been in continuous employment for at least 13 weeks are obliged to provide their
employer with one weeks notice of termination of employment. If a greater amount of notice is specified in
the employees contract of employment, then this notice must be given.
Employers must give employees notice dependent on length of the employees service.
Length of Service
Thirteen weeks to two years
Two to five years
Five to ten years
Ten to fifteen years
More than fifteen years
Minimum notice
One Week
Two Weeks
Four Weeks
Six Weeks
Eight Weeks
Redundancy
Where you lose your job in Ireland due to circumstances such as the closure of the business or a reduction
in the number of staff this is known as redundancy. Generally a redundancy situation arises if your job
ceases to exist and you are not replaced. The Redundancy Payments Acts 1967-2007
http://www.irishstatutebook.ie/2003/en/act/pub/0014/index.html provide a minimum entitlement to a
redundancy payment for employees who have a set period of service with the employer. Not all employees
are entitled to this statutory redundancy payment, even where a redundancy situation exists. If you do
qualify for redundancy there are specific redundancy procedures which employers and employees must
follow in order to comply with the legislation.
The statutory redundancy payment is two weeks gross pay per year of service up to a ceiling of 600 per
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week plus one weeks pay, which is also subject to the ceiling of 600. This payment is tax-free. For
information on how to calculate your entitlements please go to the redundancy calculator on the
Department of Social Protection website. Some employers may make redundancy agreements above the
statutory rate.
Further Information:
Workplace Relations Customer Services
(formerly Information Services of the National Employment Rights Authority)
Department of Jobs, Enterprise and Innovation
O'Brien Road
Carlow, Ireland
Tel: (059) 917 8990
Locall: 1890 80 80 90
Homepage: http://www.workplacerelations.ie/en/
Representation of workers
Employees in Ireland have a right set down in the Constitution to join a Trade Union. A trade union can
provide an important source of information and protection in relation to employment matters, as well as
negotiating with the employer for better pay and conditions. The Irish Congress of Trade Unions is the
single umbrella organisation for trade unions in Ireland, representing a range of interests of employees,
both in the Republic of Ireland and in Northern Ireland.
Rules
It can be made a condition of employment that you must join a particular union upon accepting a job offer
and remain in that union while you remain an employee in that job. There is a view that this may not be
constitutional, but this has not been tested in the courts yet. If you are already in the job without being a
union member and are at a later stage required to join a union by your employer, you can refuse, as this is
unconstitutional. Dismissal for trade union activity or membership is automatically unfair and an employee
dismissed in such circumstances does not require any particular length of service in the job in order to
enforce his/her rights.
Rates
The rate of subscription paid to your trade union will be determined by the trade union but is usually at the
rate of 0.5% to 1% of your gross salary per year.
How to apply
If you have been dismissed from your employment for trade union activity, this is automatically unfair under
the Unfair Dismissals Acts 1977-2007. You do not require any particular length of service as an employee,
to bring a case in this instance under the law. You can bring your case using the new single complain form
available on www.workplacerelations.ie
Contact your tax office http://www.revenue.ie/en/contact/index.html for more information for claiming tax
relief on trade union subscriptions. You can claim a tax credit for a trade union subscription online
http://www.ros.ie/PublisherServlet/info/payeTransactionsDetails
Labour disputes - strikes

The main function of Ireland's Labour Relations Commission (LRC) is to promote the improvement of
industrial relations. If you have problems in this area, you may ask the Commission to provide its services
to help resolve the dispute. It resolves disputes by providing a range of services to employers, employees
and
trade
unions.
They
include
the
Conciliation
Service
http://www.lrc.ie/viewdoc.asp?
m=d&fn=/documents/work/conciliation_service.htm , the Advisory Service http://www.lrc.ie/viewdoc.asp?
m=d&fn=/documents/work/advisory_service.htm
,
the
Rights
Commissioner
Service
http://www.lrc.ie/docs/Rights_Commissioner_Service_-_Infor/234.htm and the Workplace Mediation
Service http://www.lrc.ie/viewdoc.asp?m=d&fn=/documents/work/Workplace_Mediation_Service.htm
The Commission also provides assistance to Joint Industrial Councils and Joint Labour Committees
http://www.lrc.ie/ViewDoc.asp?fn=/documents/work/assistance_to_jic_and_jlc.htm&CatID=17&m=w
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Rules
Whereas the Unfair Dismissals Acts allow either party to object to a Rights Commissioner hearing, the
more recent trend within employment legislation has been to require parties to apply for a Rights
Commissioner hearing as a first stage. Thus, for example, in a dispute arising under the Terms of
Employment Act or the Payment of Wages Act, the case must be referred initially to the Rights
Commissioner service. In an Unfair Dismissals Acts case, the employee or the employer may object to the
Rights Commissioner hearing. If this happens, the employee, who wishes to pursue the matter, must refer
it to the EAT. Likewise under the Industrial Relations Acts, an employee may seek a Rights Commissioner
hearing, but if the employer objects, the employee would have to refer the matter to the Labour Court.
How to apply
Generally, employers or employees should contact the Labour Relations Commission through their
employer organisation or trade union. An employer, who is not a member of an employers' organisation, or
an individual employee, whether in a trade union or not, may contact with the Commission directly.
Where to apply
Labour Relations Commission
Tom Johnson House
Haddington Road, Dublin 4, IRELAND
Tel:+353 (0)1 613 6700
Fax:+353 (0)1 617 6701
Homepage: http://www.lrc.ie
Email: info@lrc.ie
Vocational training
Vocational education and training (VET) encompasses practical activities and courses relating to a specific
occupation or vocation, which aim to prepare people for their future careers. For many, vocational training
is an essential pathway to gain professional recognition or to improve their chances of getting a good job.
EU initiatives to promote vocational training
To promote a collaborative approach to developing vocational training systems in Europe, the EU makes
use of a variety of instruments and initiatives, many of which run under its Lifelong Learning Programme.
Lifelong learning is a process that involves all forms of education and lasts from the pre-school period until
after retirement. It is meant to enable people to develop and maintain key competencies throughout their
life as well as to empower citizens to move freely between jobs, regions and countries.
Funding is available for a range of activities including exchanges, study visits and networking actions.
Projects are many and varied, aimed at both students and their trainers and teachers.
The key sub-programmes include:
Erasmus. Regarded as the EUs flagship education and training programme, Erasmus enables about
200 000 students to study and work abroad each year. It also funds cooperation between Europes
higher education institutions.
Leonardo da Vinci. As well as helping individuals attain new skills, this programme helps
organisations from the VET sector to work with partners from across the EU so they can exchange
best practice. The Leonardo de Vinci programme funds an array of practical VET projects from those
that allow people to train abroad through to large-scale initiatives that encourage cooperation and
networking throughout Europe.
Grundtvig. This provides support for the teaching and study needs of people who take adult
education courses. The programme embraces formal, non-formal and informal learning.
EU organisations that support vocational education
The EU has set up a couple of agencies to improve cooperation and exchange of practice:
The European Centre for Vocational Training (CEDEFOP) was created in 1975 to promote and
development of vocational education and training in Europe. Based in Thessaloniki, Greece, it carries out
research and analysis on vocational training and disseminates its expertise to various European partners,
such as research institutions, universities and training facilities.
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The European Training Foundation was established in 1995 and works in close collaboration with
CEDEFOP. Its mission is to support partner countries from outside the EU so they can modernise and
develop their vocational training systems.
Recognition of diplomas and qualifications

Obtaining recognition of qualifications and competences can play a vital role in a persons decision to take
up work in another EU country. Unfortunately different education and training systems often make it
difficult for employers and institutions to properly assess qualifications.
Recognising professional qualifications
As a basic principle, EU citizens should be able to practise their profession in any other Member State. In
reality, differing national requirements block access to certain professions in the host country.
To address these differences, the EU has established a system to recognise professional qualifications.
Within this system, a distinction is made between regulated professions (professions for which certain
qualifications are legally required) and professions that are not legally regulated in a host Member State.
The European Commission has established a set of instruments to ensure greater transparency and
recognition of qualifications, both for academic and professional purposes:
The European Qualifications Framework (EQF). The main objective of the framework is to create
links between different national qualification systems in order to make it easier to recognise
diplomas. Individuals and employers will be able to use the EQF to better understand and compare
qualifications attained in different countries. Countries will be able to relate their qualification systems
to the EQF and from 2012 all new qualifications can carry a reference to an EQF level.
The National Academic Recognition Information Centres (NARICs). A network of National Academic
Recognition Information Centres was established in 1984 at the initiative of the European
Commission. The NARICs provide advice on the academic recognition of periods of study abroad.
Located in all EU Member States as well as in the countries of the European Economic Area, NARICs
play a vital role the process of recognising qualifications.
The European Credit Transfer System (ECTS). This system aims to make it easier to recognise
periods of study abroad. It allows for the transfer of learning between different educational
institutions and offers a flexible way to gain a degree.
Europass. Europass is an instrument for ensuring the transparency of professional skills. It is
composed of five standardised documents: a CV (Curriculum Vitae); a language passport; certificate
supplements; diploma supplements; and a Europass-Mobility document. The Europass system makes
skills and qualifications clearly and easily understood in different parts of Europe. National Europass
centres have been established in every country of the EU and the European Economic Area.
The Commissions Database on regulated professions includes a searchable list of regulated
professions in the EU Member States, EEA countries and Switzerland, plus contact points and
information about competent authorities.
Kinds of employment
The minimum age for a regular job in Ireland is 16. A person under 18 may not be employed for more than
40 hours a week or 8 hours a day, except in a genuine emergency.
Types of employment in Ireland
Employed or self-employed?
While in most cases it will be perfectly clear who is an employee in Ireland, sometimes a business anxious
to avoid employment legislation, tax and social insurance may insist that all people working for the firm are
self-employed rather than employees. Deciding whether you are employed or self-employed has a number
of implications for you. The majority of employment protection legislation in Ireland applies to employees
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only and the tax and social insurance system will treat you very differently depending on whether you are
employed or self-employed. The Code of Practice in determining Employment Status (pdf)
http://www.welfare.ie/EN/Publications/Documents/codeofpract.pdf contains criteria which can be used to
clarify whether a person is employed or self-employed. In most cases, it is clear whether a person is an
employee or not. However if this is a problem for you, then it is best to get more detailed legal advice or
guidance from your local tax office or the Scope Section of the Department of Social Protection
http://www.welfare.ie/en/Pages/What-does-Scope-Section-do.aspx
Part-time employees
The number of people working in part-time employment in Ireland has greatly increased in the past few
years. One of the reasons is a more flexible, family-friendly attitude by employers to employees working in
this way. Part-time employees are in a similar position to full-time employees when it comes to employment
protection legislation, although in some instances a part-time employee will need to work a set minimum
number of hours for a set period of time before acquiring rights. You can read more about the Protection
of Part time Employees in Ireland in The Protection of Employees (Part-Time Work) Act 2001.
Fixed-term employees
Many more people are now employed on a fixed-term basis (or on specific purpose contracts). Employees
working on repeated fixed-term contracts are covered under the Unfair Dismissals legislation; however
they need to have at least one years continuous service before they can bring a claim under the Unfair
Dismissals Act. Under the Protection of Employees (Fixed Term Work) Act 2003, employers cannot
continually renew fixed term contracts. Employees can only work on one or more fixed term contracts for a
continuous period of four years. After this the employee is considered to have a contract of indefinite
duration (e.g. a permanent contract).
Casual employees
There is no definition of casual employees in employment law in Ireland. In reality, casual workers are on
standby to do work as required without fixed hours or attendance arrangements. However, these workers
are employees, for employment rights purposes. Some legislation will apply, for example, the right to
receive a pay slip. In other instances where a set period of employment is required it will be unlikely that a
casual employee will have sufficient service to qualify, for example, two years service is required in order
to be entitled to statutory redundancy.
Employment contracts
Contract of Employment
Anyone who works for an employer for a regular wage or salary automatically has a contract of
employment whether written or not. This may be expressed or implied, oral or in writing.
The
Terms
of
Employment
(Information)
Acts
1994
and
2001
http://www.irishstatutebook.ie/1994/en/act/pub/0005/index.html require employers to provide employees
with a written statement of certain particulars of their employees terms of employment. The Acts do not
apply to a person who has been in the continuous service of the employer for less than 1 month.
An employer is obliged to provide an employee with a written statement of terms of employment within the
first two months of the commencement of employment.
The statement of terms must include the following information:
the full name of employer and employee
the address of the employer
the place of work
the job title/nature of the work
the date of commencement of employment
the expected duration of contract (if temporary contract) or the date on which
the contract will
expire (if fixed-term contract)

rate or method of calculation of pay
that the employee may, under section 23 of the National Minimum Wage Act, 2000, request from the
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employer a written statement of the employees average hourly rate of pay for any pay reference
period as provided in that section.
pay intervals
the terms and conditions relating to hours of work hours of work (including overtime and entitlements
to rest breaks and rest periods as per the Organisation of Working Time Act)
terms and conditions relating to paid leave (other than sick leave)
terms and conditions relating to sick/injury leave and sick pay and pensions and pension schemes
the amount of notice which the employee is entitled to receive and obliged to give
reference to any collective agreements which directly affect the terms and conditions of the
employees employment.
Probationary period
The contract can include a probationary period and can allow for this period to be extended. If an
employee is on probation, he or she cannot rely on unfair dismissals legislation unless he or she has more
than one year's service; or is dismissed for trade union membership or activity; pregnancy-related matters
or claiming maternity rights. Rights such as information on matters like terms of employment, holidays and
pay slips apply to an employee even while he or she is on probation.
If your employer fails to give you written details of the terms of your contract, you can bring a complaint to
a Rights Commissioner. You must make the complaint while you are in employment or within 6 months of
leaving your employment.
Changes to your contract of employment in Ireland can occur due to a change in the law, but otherwise,
changes must be agreed between your employer and yourself. The legislation covering notification of
changes to your contract is set out in Section 5 of the Terms of Employment (Information) Act, 1994 to
2001.
For information or complaint forms in relation to the Terms of Employment (Information) Acts, 1994 and
2001, contact:
The Labour Relations Commission
Tom Johnson House
Haddington Road
Dublin 4
Tel: +353 1 6136700
Email: rightscomm@lrc.ie
Web: www.lrc.ie
Special categories
The Employment Equality Act, 1998 http://www.irishstatutebook.ie/1998/en/act/pub/0021/index.html and
the Equal Status Act, 2000 http://www.irishstatutebook.ie/2000/en/act/pub/0008/index.html outlaw
discrimination in employment, vocational training, advertising, collective agreements, the provision of
goods and services and other opportunities to which the public generally have access on nine distinct
grounds. These are: gender, marital status, family status, age, disability, race, sexual orientation, religious
belief, and membership of the Traveller Community. Discrimination is described in the Act as the treatment
of a person in a less favourable way than another person is, has been or would be treated on any of the
above grounds. For more information contact the Equality Authority www.equality.ie
Employment of young workers
Under
the
Protection
of
Young
Persons
(Employment)
Act
1996
http://www.irishstatutebook.ie/1996/en/act/pub/0016/index.html employers cannot employ children aged
under 16 in regular full-time jobs. The Act generally applies to employees under 18 years of age.
Children aged 14 and 15 may be employed as follows:
Doing light work during the school holidays they must have at least 21 days off work during this
time
As part of an approved work experience or educational programme where the work is not harmful to
their health, safety or development
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In film, cultural, advertising work or sport under licences issued by the Minister for Jobs, Enterprise
and Innovation http://www.irishstatutebook.ie/2001/en/si/0350.html
Children aged 15 may do 8 hours a week light work in school term time. The maximum working week for
children outside school term time is 35 hours or up to 40 hours if they are on approved work experience.
The maximum working week for young people aged 16 and 17 is 40 hours with a maximum of 8 hours a
day. Young people aged under 18 are only guaranteed up to 70% of the national minimum wage.
Employment and disability
There are a range of employment supports in Ireland aimed at assisting employees with a disability to gain
and retain employment. Supported Employment Service (formerly part of FS) in the Department of Social
Protection is an employment and recruitment service to assist people with a disability to secure and
maintain a job in the open labour market. If you have a disability and wish to take up paid employment or
you
require
assistance
in
finding
a
job,
the
Supported
Employment
Programme
http://www.welfare.ie/en/Pages/Supports-for-People-with-Disabilities-Looking-for-Work.aspx
may be
able to help you.
Self-employment
If you are thinking of starting a business in Ireland there are a number of issues you need to consider.
Different supports and regulations apply, depending on your particular situation. You may be employed,
unemployed or someone who is coming from outside Ireland to set up a business. As a starting point,
BASIS (Business Advice on State Information and Services) http://www.basis.ie/home/home.jsp?
pcategory=10055&ecategory=10055&language=EN is a website that has been specially designed to meet
your needs. It has information on a wide range of topics such as business planning and leasing or buying
premises. This document highlights some of the important information you need to know with links to
relevant topics.
If you are unemployed you may be eligible for the Back to Work Enterprise Allowance scheme
http://www.welfare.ie/EN/Publications/SW92/Documents/sw92.pdf . If you participate in this scheme, you
retain a percentage of your social welfare payment for 2 years. If you are starting a business, you also
may get extra supports under the scheme, for example grants for training, market research, business
plans and access to loans to buy equipment.
Nationals of the European Economic Area (EEA) or Switzerland do not need permission to set up a
business in Ireland. In general non-EEA nationals must get permission from the Minister for Justice and
Equality http://www.inis.gov.ie/en/INIS/Pages/WP09000012 in order to set up a business in Ireland.
You can set up a business as a sole trader, as a partnership or as a limited company. There is more
information about these different structures on the Companies Registration Office (CRO) website
http://www.cro.ie/ena/business-registration.aspx
You can register your business name and file company returns online with the CRO using CORE
(Companies Online Registration Environment) http://www.core.ie/Main/index.jsp
There is information on BASIS about different sources of funding which may be available to you. City and
County
Enterprise
Boards
http://www.enterpriseboards.ie/index.aspx?
aspxerrorpath=/Financialsupports.aspx provide supports including grants to local businesses that are
starting up or in development.
Remuneration
Under
the
National
Minimum
Wage
Act
2000
http://www.irishstatutebook.ie/2000/en/act/pub/0005/index.html most employees in Ireland are entitled
to a minimum wage. From the 1st of July, 2011 the minimum wage is 8.65 per hour. The minimum rate of
pay changes from time to time. Details of current minimum rates are always available from the Workplace
Relations Customer Services of the Department of Jobs, Enterprise and Innovation. For more information
please log onto www.workplacerelations.ie
There are some exceptions to those entitled to receive the national minimum wage. The legislation does
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not apply to a person employed by a close relative (for example, a spouse or parent) nor does it apply to
those in statutory apprenticeships. Also some employees such as young people under 18 and trainees are
only guaranteed a reduced or sub-minimum rate of the national minimum wage.
From July 2011 the national the sub-minimum rates for young people and certain trainees are as follows:
An employee who is under 18 6.06 per hour
An employee who is in the first year of employment since the age of 18 is entitled to 6.92 per hour An employee who is in the second year of employment since the date of first employment over the
age of 18 is entitled to 7.79 per hour
Employee aged over 18, in structured training during working hours:
First one-third of training course 6.49 per hour
Second one-third of training course 6.92 per hour
Final one third of the training course 7.79 per hour
Certain sectors of industry, including agriculture, catering, contract cleaning, hairdressing, hotel, retail
trade, security industry and construction are covered by legally binding Agreements / Orders ( EROs
Employment Regulation Orders; REAs Registered Employment Agreements which set minimum rates of
pay, which may be in excess of the National Minimum Wage.
To check for a full list of employments currently covered by these Agreements / Orders contact the
Department of Jobs, Enterprise and Innovation or check the Labour Court www.labourcourt.ie website.
Employers who work in the Construction Industry in Ireland are covered by a Registered Employment
Agreement. For up-to-date details of all the work conditions including minimum wage provided by this
Agreement contact SIPTU or check the Labour Court website www.labourcourt.ie
Employees are legally entitled to receive a pay slip with every payment of wages. This pay slip should
show: gross wage, the nature and amount of each deduction and the net wage. Complaints about pay or
deductions can be made to The Rights Commissioner Service.
Working time
The maximum an employee should work in an average working week is 48 hours. This working week
average should be calculated over a four-month period.
There are however some exceptions to this average period.
Breaks
Employees are entitled to:
A daily rest period of 11 consecutive hours per 24 hours
A weekly rest period of 24 consecutive hours per seven days, following a daily rest period
A 15-minute break if working 4.5 hours.
A 30-minute break if working six hours.
Payment for breaks is not a statutory entitlement. Some industries are covered by Registered Employment
Agreements (REA's) and Employment Regulation Orders (ERO's), which may contain regulations regarding
breaks. For more information visit the Department of Jobs, Enterprise and Innovation
www.enterprise.gov.ie or the Workplace Relations:
Sundays
If you do Sunday work your entitlement to extra pay may be agreed between you and your employer.
Under the Organisation of Working Time Act, if there is no agreement about your pay, your employer must
give you one or more of the following for Sunday working:
A reasonable allowance
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A reasonable pay increase

Reasonable paid time off work
What is reasonable depends on all the circumstances. It is a matter for negotiation between you and your
employer and, where applicable, your trade union. Some guidance may be obtained by referring, where
possible, to an agreement applying to comparable employees elsewhere in similar employment.
Overtime
There is no statutory obligation on employers in Ireland to pay employees higher rates, for example,
double time, for work completed in overtime. You must, however, receive at the very least your normal
hourly rate of pay for overtime. Certain sectors of employment are covered by Employment Regulation
Orders and Registered Employment Agreements which may have higher rates of pay for overtime. For more
information visit the Workplace Relations: www.employmentrights.ie
Leave (annual leave, parental leave etc)

There are many types of leave or time off work to which you may be entitled. These include annual leave,
public holidays, sick leave, maternity leave, adoptive leave, carers leave and parental leave. There is no
statutory entitlement to paternity leave. There are also times when you may require leave or time off work
for specific reasons. This could be when you have a family crisis, when you are called for jury service or if
you wish to take study leave or a career break. In some cases you are entitled to paid leave but in others
you are not.
Annual leave:
The
Organisation
of
Working
Time
Act
1997
http://www.irishstatutebook.ie/1997/en/act/pub/0020/index.html provides for a basic annual paid leave
entitlement of 4 weeks, although an employee's contract could give greater rights. It is also important to
note that the periods of leave provided for by legislation are the minimum entitlements only, you and your
employer may agree to additional entitlements.
Public Holidays
There are nine public holidays each year:
1. New Years Day
2. St. Patricks Day
3. Easter Monday
4. The first Monday in May
5. The first Monday in June
6. The first Monday in August
7. The last Monday in October
8. Christmas Day
9. St. Stephens Day
Most employees are entitled to paid leave on public holidays. One exception is part-time employees who
have not worked for their employer at least 40 hours in total in the 5 weeks before the public holiday.
Employees who qualify for public holiday benefit will be entitled to one of the following:
A paid day off on the public holiday
An additional day of annual leave
An additional day's pay
A paid day off within a month of the public holiday
Maternity leave:
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If you become pregnant while in employment in Ireland, you are entitled to take maternity leave. The
entitlement to a basic period of maternity leave from employment extends to all female employees in
Ireland (including casual workers), regardless of how long you have been working for the organisation or
the number of hours worked per week. You can also avail of additional unpaid maternity leave. The
Maternity Protection Act 1994 http://www.irishstatutebook.ie/1994/en/act/pub/0034/index.html and the
Maternity
Protection
(Amendment)
Act
2004
http://www.irishstatutebook.ie/2004/en/act/pub/0028/index.html
provide
your
statutory
minimum
entitlements in relation to maternity at work including maternity leave. In general, you are entitled to 26
weeks maternity leave together with 16 weeks additional unpaid maternity leave.
Sick leave:
In general an employee has no right under employment law in Ireland to be paid while on sick leave.
Consequently, it is at the discretion of the employer to decide his/her own policy on sick pay and sick
leave, subject to the employees contract or terms of employment. Under Section 3 of the Terms of
Employment
(Information)
Act
1994
and
2001
http://www.irishstatutebook.ie/1994/en/act/pub/0005/sec0003.html an employer must provide an
employee with a written statement of terms of employment including terms or conditions relating to
incapacity for work due to sickness or injury. If you have no entitlement in your terms and conditions of
employment to pay during sick leave, you may apply for Illness Benefit from your Social Welfare office if you
have enough social insurance contributions. If you do not have enough social insurance contributions, you
should contact the Community Welfare Officer of your Local Health Office who will assess your situation.
Living Conditions
Summary of living conditions in Europe
Quality of life at the top of the EU social policy agenda
Favourable living conditions depend on a wide range of factors, such as quality healthcare services,
education and training opportunities and good transport facilities, to name just La few issues that directly
affect a citizens everyday life and work. The EU aims to improve the quality of life in all its Member States,
and to take into account the many challenges faced by contemporary Europe, such as social exclusion and
the aging population.
Employment in Europe
Improving employment opportunities in Europe is a key priority for the EU. The European Employment
Strategy has been developed by the EU and its Member States to create more and better jobs, tackle
unemployment and increase mobility. The strategy provides a framework where European countries can
coordinate their employment policies and share information.
And of course, improving the employment prospects of every European is central to the EUs ten year
strategy for economic growth, Europe 2020. A key target is to ensure that 75% of European citizens aged
20-64 are in work by the end of the decade.
Health and health care in the European Union
Good health and the availability of high-quality health care services are important priorities for all
Europeans. And most people expect quick and easy access to medical treatment when travelling across
the EU.
The EUs health policies are aimed at responding to these needs. The European Commission has
developed a coordinated approach to health policy, putting into practice a series of initiatives that
complement the actions of national public authorities. The Unions common actions and objectives are
included in EU health programmes and strategies.
The current EU Public Health Programme runs from 2008 to 2013 and has three key objectives:
Improving citizens health security;
Promoting health and reducing health inequalities; and
Generating and disseminating health information and knowledge.
Education and training in the EU
Member States are in charge of their own education and training systems. However, the EU adds value by
coordinating activities that can help meet common goals and that can provide citizens with greater
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opportunities for training and study throughout their lives.

To make this happen, the EU cooperates with national authorities and education stakeholders to improve
policies and exchange good practice. In addition, the EU runs a number of funding programmes in the field
of education and training.
The Schengen area
The Schengen area was established in March 1995. It abolished border controls within the area of the
signatory States and created a single external frontier, where checks have to be carried out in accordance
with a common set of rules.
As of 2012, 25 European countries have signed up to the Schengen Agreement. Twenty-two of these are
EU Member States:
Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Italy,
Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain and
Sweden. Iceland, Norway and Switzerland are also in Schengen. The United Kingdom and Ireland are not
part of the Schengen area.
Transport in the EU
The EUs transport policy is focused on removing obstacles between Member States, thereby enabling
people and goods to move quickly and cheaply across borders. The goal is to provide clean, safe and
efficient travel across Europe while strengthening the internal market for the free movement of people and
goods. The EU is also a champion of passenger rights:
Air transport and passenger rights
The creation of a single European market in air transport has meant lower fares and a wider choice of
carriers and services for passengers. The EU has also created a set of rights to ensure air passengers are
treated fairly.
If things go wrong with flights that depart from an EU country or arrive in an EU country with a carrier
registered in the EU (or in Iceland, Norway or Switzerland) passengers have a set of EU rights and may be
entitled to reimbursement or compensation.
If you are denied boarding, face excessive delays (more than 5 hours) or your flight is cancelled or
overbooked, you have the right to choose between being rerouted to your final destination or having your
ticket reimbursed. If you request reimbursement of your ticket, you give up the right to any further onward
travel, assistance or re-routing from the airline company.
Your airline should always inform you about your rights and the reason for any denied boarding,
cancellation, or long delay (more than 2 hours). You may also be entitled to refreshments, meals,
communications (such as a free phone call), and an overnight stay, depending on the flight distance and
the length of delay.
In addition, if you are denied boarding, your flight is cancelled or arrives at its destination more than 3
hours late, you may be entitled to compensation of 250 - 600, depending on the distance of the flight.
Rail passenger rights
If your train is cancelled or delayed, you may be entitled to compensation. And you have the right to
adequate information about the delay.
If a delay of at least 1 hour (from the schedule marked on the ticket) is announced, you can do one of the
following:
cancel your travel plans and request immediate reimbursement of the full cost of your ticket (or of the
part of the journey not made). You may also claim reimbursement for the part of the journey you
have already made, if the delay implies that you can no longer fulfil the purpose of your trip.
ask your carrier to be rerouted to your final destination at the earliest opportunity, or at a later date
of your choice.
continue your journey, despite the delay, along the planned travel route.
If you decide to continue your journey, you are entitled to compensation. If the train is between 1 and 2
hours late, you are entitled to 25% of the ticket fare. If the train is delayed by more than 2 hours, you are
entitled to 50% of the fare.
The compensation has to be paid within one month after you submit a request.
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Transport
Public bus services in Ireland are licensed and regulated by the Department of Transport, Tourism and
Sport. There is a range of public bus transport services in Ireland (both private and State-owned) offering
services on a range of routes. Coras Iompair ireann (CIE) is a state company that operates the largest
volume of services nationally. Free travel on State bus and rail services is available to everyone
permanently living in Ireland that is aged 66 and over.
Bus ireann
Bus ireann www.buseireann.ie provides various bus services on a network of routes throughout Ireland.
It operates intercity coach services and provides commuter services for major cities.
Dublin Bus
Dublin Bus provides bus services within Dublin city and to and from the surrounding areas. These services
include city bus services, Railink, School link, Airlink, Nitelink and DART feeder buses. Dublin Bus operates
services between Dublin city centre and Dublin Airport. These services run via Busras, Connolly Rail
Station and Heuston Rail Station.
Iarnrd ireann
Iarnrd ireann www.irishrail.ie, a subsidiary company of a State-owned company, Coras Iompair ireann
(CI), is responsible for operating rail services in Ireland. Iarnrd ireann falls under the remit of the
Department of Transport. The company operates passenger rail services nationwide and provides
commuter rail services, including the DART service in Dublin and the Arrow service from Dublin to Kildare.
DART and LUAS
The DART www.dart.ie (Dublin Area Rapid Transport) runs along the east coast of Ireland from Malahide in
county Dublin to Greystones in county Wicklow. Other rail service is Luas www.luas.ie . For more info about
routes, stops, timetables and prices check the website.
The political, administrative and legal systems

The political system
The Irish Republic is a parliamentary democracy. The rules and customs that govern Ireland are set out in
the constitution and can only be changed by a national referendum. The force of law in this country is
regulated by the laws of the European Union as it is in every other EU member State.
The current Irish President, Michael D. Higgins is the Head of State and the guardian of the constitution.
The President represents Ireland at home and abroad. Other functions of the President include Supreme
Commander of the Defence Forces, signatory of bills into law, Dissolution of the Dail (House of
Representatives) to permit a general election. In Ireland power is shared between the government, the
Oireachtas and the courts.
The administrative system
Elections are held in Ireland at least once every five years and are based on the system of proportional
representation by universal suffrage.
Enda Kenny is the Head of Government, referred to as Taoiseach (Prime Minister). The Tanaiste (Deputy
Head) is Joan Burton. The Government of Ireland is composed of 15 separate Departments. Together the
Taoiseach, the Tanaiste, Ministers and Junior Ministers represent the Cabinet. The Cabinet has collective
authority and effectively has full responsibility for all national policy decisions. In Ireland decisions are
shared between the Cabinet and the Oireachtas (House of Parliament). The Oireachtas is divided into two
houses, the Dail and the Senate or Upper House. The Dail has 166 members headed by the Taoiseach and
including all persons elected into government by the people of Ireland. The functions of the Dail include (a)
initiating all constitutional amendments, (b) debating cabinet proposals, (c) approving financial
receipts/budget, (d) passing Laws (Acts) and (e) debating international agreements. The Dail has more
power than the Seanad. The Seanad is composed of sixty members called Senators. Their powers are
limited but include debating and amending government legislation. Since the 1990s the norm in the state
has been coalition governments. The main political parties in the Dail ireann are Fianna Fail, Fine Gael, the
Labour Party, , the Green Party, and Sinn Fein.
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You must be at least 18 years of age on 15 February, the day the voting register comes into force, in order
to vote. While you may be entitled to register as a voter due to your residency, there may be a limit on the
types of elections in which you can vote. The registration authority will need to know your citizenship
because this will determine the elections at which you may vote.
The right to vote is as follows:
Irish citizens may vote at every election and referendum
British citizens may vote at Dil elections, European elections and Local elections
Other European Union (EU) citizens may vote at European and local elections
Non-EU citizens may vote at local elections only
The legal system
The Irish Constitution is the basic set of rules by which the Republic of Ireland is governed. The
Constitution has been modified by legislation following referendum to meet the needs of a changing
society.
Justice in Ireland is administered by the courts in public. There are four main courts which include:
The District Court deals with civil and criminal cases
The Circuit Court deals with more serious cases such as robbery
The High Court deals with very serious cases
The Supreme Court the highest court in Ireland. It is the court of final appeal
Other courts in operation are the Special Criminal Court, the Court of Criminal Appeal, the Childrens Court
and the Small Claims Court.
If you encounter any legal problems or even if you are purchasing a house or starting a business you will
need to engage a solicitor. If you have a reason to go to court your solicitor will prepare your case for a
barrister. The services of a barrister are normally required when a person in Ireland goes to court. Your
barrister will act in your best interests at all times. Going to court in Ireland can be very costly. However,
there is free legal aid for those who qualify. For further information on free legal aid in Ireland contact the
Legal Aid Board www.legalaidboard.ie .
Incomes and taxation

Income tax
Your new employer must deduct tax from your pay under the PAYE system. To make sure that your tax is
properly dealt with from the start and that your employer deducts the right amount of tax from your pay
you should do two things:
Give your employer your PPS No. (Personal Public Service Number). He/she will then let the tax office know
that you have started work.
Apply for a certificate of tax credits by completing Form 12A (Application for a Certificate of Tax Credits and
Standard Rate Cut-Off Point) and sending it to the tax office. Ask your employer for a form 12A. Your
employer will tell you to which tax office the completed form 12A should be sent. If your employer does not
have a form 12A, you can get one from any tax office or telephone Lo Call 1890 306706. Ideally, you
should do all this as soon as you accept an offer of a job - even if it is only part-time or holiday
employment. This will give your employer and the tax office time to get things sorted out before your first
pay-day.
What happens next?
There are Personal tax allowances granted to individuals by a system of Tax Credits
http://www.revenue.ie/en/tax/it/credits/index.html .
The tax office will send you a Certificate of Tax Credits and Standard Rate Cut-Off Point, which sets out in
detail the amount of tax credits due to you. The tax office will also send a Certificate of Tax Credits and
Standard Rate Cut-Off Point to your employer which shows the total amount of your tax credits.
When do you start to pay income tax?
You will normally start to pay tax from your first pay-day. The amount of tax you pay depends on your level
of pay and the amount of your tax credits.
Personal income tax rates.
at 20% first
at 41%
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Single person
Married couple/ civil partners (one income)
Married couple/ civil partners (two incomes)
One parent/ widowed parent
32,800
41,800
Up to 65,600
(increase limited to
the amount of the
second income)
36,800
Balance
Balance
Balance
Balance
Value Added Tax (VAT) http://www.revenue.ie/en/tax/vat/index.html 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 23% although there
are some exceptions.
Deposit Interest Retention Tax (DIRT) and Exit Taxes on Life Assurance Policies and Investment
Funds http://www.revenue.ie/en/tax/dirt/index.html
It was announced in Budget 2014 that from 1 January 2014 DIRT will be charged at 41% whether
payments are made annually or more frequently or are made less frequently than annually.
Capital Gains Tax http://www.revenue.ie/en/tax/cgt/index.html
is a tax charged on the capital gain (profit) made on the disposal of any asset. It is payable by the person
making the disposal. The gain/profit (the difference between the price you paid for the asset and the price
you sold it for) is considered taxable income.
Excise Duties http://www.revenue.ie/en/tax/excise/index.html are taxes levied on consumer items such as
alcohol and cigarettes.
Motor Tax http://www.revenue.ie/en/tax/vrt/index.html is a compulsory tax on all vehicles. The amount of
tax levied depends on the size of the vehicle.
Capital Acquisition Tax http://www.revenue.ie/en/tax/cat/index.html is paid by the receiver of a gift or
inheritance. It does not apply to gifts or inheritance between spouses.
Local Property Tax (LPT) http://www.revenue.ie/en/tax/lpt/index.html charged on all residential
properties in the State came into effect from 1 July 2013.
Further information:
Revenue Commissioners
9/15 Upper OConnell Street
Dublin 1
Telephone: (01) 414 9700 / 9777
Website: www.revenue.ie
Cost of living
Cost of Living in Ireland dropped since the recession in 2008, however is still one of the highest in Europe.
Back in 2007 Ireland was one of the most expensive countries in the Euro zone in which to live. According
to the Mercers Worldwide Cost of Living Survey 2008 Dublin was the world's 16th most expensive city and
Europe's 8th most expensive. According to the latest Cost of Living Survey from Mercer 2012 Dublin was in
72nd position of the worlds most expensive cities.
To help prepare you, consult the list below which lists the approximate cost for basic necessities in Dublin.
Some examples:
Rent (Dublin City centre) per month per room 200 950
Rent; Suburbs per month per room: 250 - 850
Weekly Bus / LUAS Ticket 40.00
Three course meal 25.00 50.00
Loaf of Bread 1.80
2 litre Milk:& 1.89
1 litre Orange Juice: 2.00
Eggs half a dozen 1.89
Cheese (250g) Cheddar: 2.50
Pasta Sauce: 2.20
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Cornflakes: 2.70
McDonalds Quarter Pounder Meal: 6.40
Pint of Guinness: 5.00
Petrol (per litre): 1. 45
Accommodation
If you pay rent to a landlord for the use of accommodation or property you are a tenant. Your legal rights
and responsibilities derive from landlord/tenant law as well as from any written or verbal tenancy
agreement between you and your landlord. The main legislation governing these rights and obligations is
set down in the Landlord and Tenants Acts 1967 1994
http://www.irishstatutebook.ie/1994/en/act/pub/0020/index.html and the Residential Tenancies Act 2004
(pdf) http://oireachtas.ie/documents/bills28/acts/2004/a2704.pdf .
Prices of rental accommodation vary depending in what part of Ireland you wish to rent. Dublin is the most
expensive place in Ireland to rent accommodation.
Accommodation; Rents in Dublin per month (Furnished)
1 Bedroom Apartment
2 Bedroom Apartment
3 Bedroom House
from 858 Euro

from 1057 Euro
from 1090 Euro
Average House Prices (Purchase), Quarter 4, 2014

Dublin (new houses)
342,329
Dublin (second-hand houses)
326,229
National Average (new houses)
258,989
National Average (second-hand houses)
255,958
For more information about apartment & houses prises in Ireland contact Department of the Environment,
Heritage and Local Government www.environ.ie
Utility Services
Companies responsible for the supply of gas, electricity, water and telephone services are listed below:
GAS: Irish Gas Board (Bord Gais Eireann) http://www.bordgais.ie/corporate/index.jsp
Electricity: Electricity Supply Board (ESB) http://www.esb.ie/main/home/index.jsp
Telephone: Eircom http://www.eircom.net/
Water:
After an examination of the Water Services in Ireland in 2011, the Government concluded that a new
national water utility offered the best opportunity to:
Improve the efficiency and effectiveness of water services delivery
Provide access to new funding sources
Improve strategic planning and accountability.
Incorporated in July 2013, as a subsidiary of the Ervia Group (formerly Bord Gis ireann), Irish Water
brings the water and wastewater services of the 31 Local Authorities (formerly 34) together under one
national service provider.
Since the 1st January 2014, Irish Water is responsible for the operation of public water services including;
management of national water assets; maintenance of the water system; investment and planning;
managing capital projects and customer care and billing. Please see https://www.water.ie/billing-andcharges/charges/ for details on charges.
Health Systems
If you are an EU/EEA or Swiss national and are travelling or staying in Ireland you are entitled to receive
free maintenance and treatment in public beds in Health Service Executive (HSE) and voluntary hospitals
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should you become ill or have an accident.

The European Health Insurance Card (EHIC) makes it easier for you to get medical care quickly and easily.
It is evidence that you are part of a health insurance scheme administered by another state in the EU/EEA
or Switzerland.
Out-patient services in public hospitals are also free of charge but some people may have to pay an initial
charge if they have not been referred by a Doctor (GP-General Practitioner). If you are in a private hospital
or in a private bed in a public hospital, you must pay for both maintenance and treatment. If you have
private health insurance it may cover some or all of the costs.
For comprehensive information on hospital services in Ireland have a look at Citizens Information
www.citizensinformation.ie website.
Accident and Emergency / Casualty
Most general hospitals and some specialist hospitals have accident and emergency or casualty
departments which patients may attend without being referred by a GP. If you attend without a GP
referral, you may be charged. However, if you have to return for further visits in relation to the same illness
or accident, you do not have to pay the charge again.
Free healthcare - medical cards
A medical card issued by the Health Service Executive (HSE) www.hse.ie in Ireland enables the bearer to
receive certain health services free of charge. If your Income is below a certain level you may be entitled to
free healthcare (a Medical Card). This can be checked at your local Health Service Executive office. If you
are issued with a medical card, the card would normally cover you and your dependent spouse and child
dependants. Details of your local Health Services Executive www.hse.ie office.
From 1 July 2015, children under the age of 6 are entitled to free visits to a GP that is taking part in the
scheme. Children can be registered from 15 June 2015 to get a GP visit card for children under 6.
In addition to free GP visits, the card covers specific assessments at age 2 and 5 and care for children with
asthma.
You can apply for this at: https://www.pcrsonline.ie/portal/free-gp-care-web/pub
Private Health Insurance
There are a number of providers of private health insurance in Ireland.
Private health Insurance companies:
VHI Healthcare
Laya Healthcare
AVIVA Health
Educational systems
The Irish education system is made up of primary, second, third-level and further education. Education is
compulsory for children in Ireland from the ages of 6 to 16 or until students have completed three years of
second-level education. Most children in Ireland begin school at the age of 4. State funded education is
available at all levels, unless you choose to send your child to a private institution.
Pre-school education is usually provided by privately funded child-care facilities or providers. Some preschool initiatives focused on children at risk are funded by the Department of Education and Skills.
Primary (first level) education
Children do not have to attend school until the age of six but it is usual for children to begin school the
September following their fourth birthday. Four-year-olds and five-year-olds are enrolled in the junior or
senior infant classes. Primary schools are generally privately-owned by religious communities (or boards of
governors) but are State-funded.
Second level education
Second level education is provided by different types of post-primary schools. That is, secondary,
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vocational, community and comprehensive schools. Second level education consists of a three-year junior
cycle followed by a two-year or three-year senior cycle depending on whether an optional Transition Year
is taken following the Junior Certificate examination. Students generally commence the junior cycle at the
age of 12. The Junior Certificate is taken after three years.
Third level education
Third level education is made up of a number of sectors. The university sector, the technological sector and
the colleges of education are substantially funded by the State. In addition there are a number of
independent private colleges. There are seven universities and they are autonomous and self-governing.
They offer degree programmes at bachelor, masters and doctorate level. The technological sector includes
institutes of technology which provide programmes of education and training in areas such as business,
science, engineering, linguistics and music to certificate, diploma and degree levels. The Department of
Education and Skills has overall responsibility for the sector. There are five colleges of education. These
specialise in training for first level teachers. They offer a three-year bachelor of education degree and an
18-month post-graduate diploma.
Further and adult education
Further education comprises education and training which takes place after second-level schooling but
which is not part of the third-level system. It includes programmes such as Post-Leaving Certificate
courses; the Vocational Training Opportunities Scheme, programmes in Youthreach for early schoolleavers; other literacy and basic education; and self-funded evening adult programmes in second-level
schools.
For more information on the Irish education system visit: http://www.citizensinformation.ie/en/education/
Cultural and social life

Ireland has two official languages - Irish Gaelic and English.
Saint Patricks Day (March 17th) is Irelands official national day. It is a national holiday and festival
parades are held in towns and cities all around the country.
The Irish landscape has many places of natural beauty and historical significance, which have influenced
the artistic, cultural and literary nature of its people for thousands of years. Heritage Ireland
www.heritageireland.ie website is designed to introduce you to some of the many rich and varied
attractions of Ireland's heritage.
Music is an intrinsic part of Irish culture from the traditional Irish song and ballads in the past to our world
famous modern musicians such as U2, Van Morrison and The Corrs. Dancing has always been part of
Irelands culture and traditional dance has been revolutionised by the success of Riverdance The pub is
traditionally the favoured place for socialising and 'going for a pint' is something of a national pastime.
There are over 10,000 pubs in Ireland, many offering live traditional and modern music as well as pub-grub
(food). All pubs and restaurants in Ireland are now smoke-free zones.
Gaelic football, hurling and camogie are very popular, traditional sports exclusive to Ireland and the Irish
communities abroad. Fishing, sailing, horse racing, shooting, windsurfing, hill walking are all well supported
and recognised sports.
Currency
The Republic of Ireland is a eurozone member state. The unit of currency is the Euro
Private life (birth, marriage, death)

Birth registration
You will need to register the birth of your child no later than three months after his/her birth. Registration
is a legal requirement in Ireland, but you will also need a birth certificate to enrol your child in school, to
apply for a passport and for many other purposes (For child benefit, you will be contacted automatically as
soon as you register the birth). The birth certificate will contain the information on the child and the
parents that is given at the time of registration, so it is important that the information given is accurate. It
is difficult to change the details after the initial registration.
Marriages
The minimum legal age requirement for marriage in Ireland is 18. Since 5 November 2007 anyone marrying
in the Republic of Ireland (irrespective of whether they are an Irish citizen or a foreign national) must give
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three months notification before they marry. You must make this notification in person to any Registrar.
There are different legal ways of getting married in Ireland; you may choose a religious ceremony or a civil
ceremony. You are issued with a Marriage Registration Form (MRF) by the Registrar, following notification,
which gives you authorisation to get married. You give it to whomever will be solemnising your marriage.
Following the marriage ceremony, the completed MRF should be given to a Registrar, within one month of
the marriage ceremony, for the marriage to be registered.
Deaths
Deaths may be registered in any Registrars office. If the death occurs outside a hospital then it is generally
the next of kin or a close family friend that will register the death. The doctor attending the deceased will
issue you with a medical certificate, which you will need to submit when registering the death. There is no
fee charged for registering a death in the Irish State.
For further information on how and where to register your newborn child, marriage or deaths contact:
General Register Office, Government Offices
www.groireland.ie
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How to apply for a job

EUROPA - EURES - Living and working conditions

Your personal details

Moving to another country

EUROPA - EURES - Living and working conditions

Taking a car with you (includes information on driving licences)

EUROPA - EURES - Living and working conditions

Registration procedures and residence permits

Checklist for before and after you arrive in a country

EUROPA - EURES - Living and working conditions

A work permit if it is required

Apply for PPS number at the Department of Social Protection www.welfare.ie

Open a bank account to access your wages

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

Labour disputes - strikes

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

Recognition of diplomas and qualifications

EUROPA - EURES - Living and working conditions

the contract will

expire (if fixed-term contract)

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

A reasonable pay increase

Leave (annual leave, parental leave etc)

EUROPA - EURES - Living and working conditions

EUROPA - EURES - Living and working conditions

opportunities for training and study throughout their lives.

EUROPA - EURES - Living and working conditions

The political, administrative and legal systems

EUROPA - EURES - Living and working conditions

Incomes and taxation

EUROPA - EURES - Living and working conditions

One parent/ widowed parent

Value Added Tax (VAT) http://www.revenue.ie/en/tax/vat/index.html is a tax on consumer spending. It is

EUROPA - EURES - Living and working conditions

from 858 Euro

Average House Prices (Purchase), Quarter 4, 2014

EUROPA - EURES - Living and working conditions

should you become ill or have an accident.

EUROPA - EURES - Living and working conditions

Cultural and social life

Private life (birth, marriage, death)

EUROPA - EURES - Living and working conditions

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