Payroll for expatriate employees in Ireland: a complete guide for French companies

Ireland has become one of the leading European hubs for technology, finance, life sciences, digital services and pharmaceuticals.

Why grow your business in Ireland?

Main sectors: information technology, artificial intelligence, cybersecurity, financial services, insurance, pharmaceuticals, biotechnology, medical devices, shared service centres, e-commerce, data centres, consulting, logistics.

Which status should you choose?

Secondment — may remain affiliated to French social security under certain conditions; commonly used for consulting assignments, technical services and one-off projects.

Expatriation — when the assignment becomes long-term, the employee generally falls under the Irish social security scheme.

Local hire — for companies with a lasting presence, recruitment under an Irish contract may be the most suitable solution.

Social protection and taxation

France and Ireland apply European regulations coordinating social security systems. Taxation depends on tax residence, length of assignment, place of work, the France–Ireland tax treaty and remuneration terms.

Key figures

Capital: Dublin. Currency: Euro (€). Official languages: Irish and English. EU and eurozone member.

Frequently asked questions

Can an employee be seconded to Ireland? Yes, subject to European regulations and required formalities.

Is Split Payroll used with Ireland? Yes, common in international groups with subsidiaries in both France and Ireland.


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