Practical Guides

An Irish payslip contains several lines that aren't self-explanatory, particularly if you haven't received one for a while. Here's what each section typically means.

Gross Pay

This is your total pay before any deductions. It includes your basic salary plus any additional elements like overtime, bonuses, or benefit-in-kind (BIK) values. Your gross pay is the figure your employer agreed to pay you — it's not what you'll receive in your bank account.

PAYE (Pay As You Earn)

PAYE is income tax deducted at source by your employer. In Ireland, income up to the standard rate cut-off point is taxed at 20%, and income above that point is taxed at 40%. Your tax credits reduce the amount of PAYE you actually pay. If you've been out of employment, it's worth checking with Revenue that your tax credits are correct for your current situation — this is done through Revenue's myAccount service.

USC (Universal Social Charge)

USC is a separate charge applied to gross income above a threshold. There are several rates depending on your income level. Some people are exempt from USC if their income falls below the annual threshold. USC is calculated differently from PAYE and is not reduced by tax credits.

PRSI (Pay Related Social Insurance)

PRSI contributions entitle you to certain social welfare benefits, including the State Pension (Contributory) over time. The amount you pay depends on your employment class. Most employees pay Class A PRSI. Your PRSI record matters for your long-term pension entitlement, and it's worth understanding what contributions you're making and what they count toward.

Pension Contributions

If you're in a workplace pension scheme, your contributions will appear as a deduction on your payslip. These are taken before tax in most cases, which means they reduce your taxable income. Your employer's contributions may also appear, though they don't come out of your pay.

Net Pay

This is the amount that reaches your bank account after all deductions. Comparing your net pay to your gross pay gives you your effective take-home rate — which is often lower than people expect when they first return to work after a break.

Ireland is introducing a pension auto-enrolment system for employees who don't currently have a workplace pension scheme. This is a significant change to how workplace pensions work in Ireland, and it's worth understanding before you return to employment.

Who it applies to

Auto-enrolment applies to employees aged between 23 and 60 who earn above a minimum threshold and who are not already members of a workplace pension scheme. If you return to work and meet these criteria, you'll be automatically enrolled in the scheme.

How contributions work

Contributions come from three sources: you (the employee), your employer, and the State. The contribution rates are being phased in over several years, starting at lower rates and increasing gradually. This phased approach means the impact on your take-home pay increases incrementally rather than all at once.

Opting out

You can opt out of auto-enrolment after a set period. However, you'll be re-enrolled periodically. Opting out means you miss out on your employer's contribution and the State top-up, which is worth considering carefully before deciding to opt out.

What happens to gaps in your pension record

Years spent out of paid employment generally don't add to your occupational pension record. However, if you were in receipt of certain social welfare payments during your career break, you may have been making PRSI contributions that count toward the State Pension (Contributory). It's worth checking your PRSI record through Revenue's myAccount service.

Negotiating salary is uncomfortable for most people. When you have a gap on your CV, there's an additional concern that the gap weakens your position. This guide covers how to approach the conversation.

Research first

Before any salary conversation, find out what the role typically pays. Sources include job listings for similar roles (many now include salary ranges), industry salary surveys, and professional networks. Having a range in mind — based on the role, the sector, and your location — means you're negotiating from information rather than guessing.

Your career break is not a liability by default

A career break for caregiving, parenting, or health reasons is a common experience. Many hiring managers understand this. The skills involved in managing a household, coordinating care, managing budgets under pressure, and making decisions with incomplete information are real skills — they don't disappear because they weren't exercised in an office.

Framing the gap

You don't need to over-explain your career break or apologise for it. A straightforward, factual description — "I took time out to care for [family member / my children / my own health]" — is sufficient. What matters more to most employers is what you bring to the role now, not the reason for the gap.

When the salary question comes up

If you're asked for your salary expectations early in the process, it's reasonable to say you'd like to understand the full role and package before settling on a figure, and then ask what the budgeted range is for the position. This is a normal and accepted approach.

The actual negotiation

Once you have an offer, you can respond with a counter. It helps to be specific — "Based on my research and the scope of the role, I was expecting something closer to X" — rather than vague. Employers generally expect some negotiation and have built room for it into initial offers.

Benefits packages vary significantly between employers and can represent a meaningful portion of the real value of a job. Here's what to look at and what to ask.

Health insurance

Some employers provide health insurance as part of the package, either fully paid or as a subsidised benefit. If health insurance is provided, check the level of cover — what's included, whether it covers dependants, and whether there's a waiting period for pre-existing conditions. If you're currently paying for private health insurance independently, employer-provided cover may reduce or eliminate that cost.

Income protection

Income protection insurance pays a percentage of your salary if you're unable to work due to illness or injury. Check the waiting period (how long before the policy pays out), the payment period (how long it pays), and the percentage of salary covered. This is particularly relevant for homeowners with a mortgage.

Life assurance

Many employers provide a death-in-service benefit, typically a multiple of your annual salary. Check what the multiple is and whether it's in addition to any existing life cover you have.

Annual leave and parental leave

The statutory minimum annual leave in Ireland is four weeks. Many employers offer more. Also check the parental leave policy — both the statutory entitlement and any enhanced company policy — if this is relevant to your situation.

Pension

The employer pension contribution is part of your total compensation. A higher employer contribution can be more valuable than a higher salary in some cases, particularly given the tax treatment of pension contributions.