Employer cost in Ireland at different salaries
| Salary level | Gross salary | Employer SSC | Total employer cost |
|---|---|---|---|
| 67% of AW | 40,373 EUR | 11.2% | 44,884 EUR |
| 100% of AW | 60,258 EUR | 11.2% | 66,992 EUR |
| 167% of AW | 100,630 EUR | 11.2% | 111,876 EUR |
Worked example
The OECD average wage in Ireland for 2025 is 60,258 EUR (about $80,970 in US-dollar purchasing power). On top of that salary the employer pays social security contributions of 11.2%, or 6,734 EUR. That brings the statutory total to 66,992 EUR a year (5,583 EUR a month), or 32 EUR per hour at 2,080 hours. In 2024 the rate at the average wage was 11.1%, so it rose. The rate stays at about 11.2% even at 167% of the average wage, so it scales with pay.
Ireland ranks #25 of 38 OECD countries for employer contributions at the average wage (OECD average: 16.6%).
Sources: OECD Taxing Wages 2025, comparative indicators (single worker, no children; average wage as defined by the OECD for each country) and OECD, Non-tax compulsory payments as an additional burden on labour income in 2025 (Tables 5 and 6) for mandatory pension and insurance payments that are not classed as taxes, such as Australian superannuation. Model estimates: voluntary benefits, local caps and sector-specific schemes are not included.
Related
Frequently asked questions
How much does an employee cost in Ireland?
At the OECD average wage of 60,258 EUR, about 66,992 EUR a year including 11.2% employer social security (2025).
What are employer social security contributions in Ireland?
About 11.2% of gross pay at the average wage, 11.2% at 67% and 11.2% at 167% of it (OECD model).