Ireland

Living and Working in Ireland

Introduction

The republic’s 26 counties are Monaghan, Cavan, and Donegal (constituting part of the historic province of Ulster); Louth, Meath, Dublin, Kildare, Wicklow, Carlow, Wexford, Kilkenny, Laoighis, Offaly, Westmeath, and Longford (comprising Leinster); Tipperary, Waterford, Cork, Kerry, Limerick, and Clare (comprising Munster); and Leitrim, Roscommon, Galway, Mayo, and Sligo (comprising Connacht). In addition to the capital, other urban areas are Limerick, Cork, Dún Laoghaire, Waterford, Galway, and Dundalk. The population is largely Celtic with a minority of English and more recent Euopean and non-European immigrants drawn (since the 1990s) by country's economic growth. The population largely is Roman Catholic (88%), but there is no officially established church. Gaelic and English are the official languages, with English the more widely used. Gaelic is most common in the west of the country.

Language
The official languages of Ireland are Irish Gaelic and English and the ability to speak and write one of them is an important requirement for jobseekers.

Currency
The unit of currency in Ireland is the Euro.

Time
Local time in Ireland is the same as that of the UK.

International dialling codes
UK to Ireland 00 353 - followed by the area code (minus the first digit) and number

Ireland to the UK 00 44 - followed by the area code (minus the first “0”) and number.

Emergency Services
The Irish equivalent of "999" is "999 or 112" for fire, police and ambulance services.

These calls are free.

Jobcentre Plus
Jobcentre Plus has a network of offices throughout the UK where staff can help you find work locally, nationally and internationally. Look in a telephone directory under Jobcentre Plus or Jobcentre. Alternatively, call Jobseeker Direct on: 0845 606 0234. Jobcentre Plus vacancies (including those for work overseas) are also advertised on this website.

Professional Associations and Unions
If you belong to a professional association or union try contacting them for details of links with counterparts in Ireland. Consult the reference book 'Trade Associations and Professional Bodies of the UK' at your local reference library.

Chambers of Commerce
The Chambers of Commerce in Ireland are a useful source of company information. For further information contact the Irish Chamber of Commerce:

The Chamber of Commerce of Ireland
17 Merrion Square
Dublin 2
Ireland
Tel: 00 353 1 661 2888
Fax: 00 353 1 661 2811
Website www.chambersireland.ie/
Email: info@chambersireland.ie

Seasonal Work
Information about seasonal and casual work can be found in a range of books that cover working abroad. These are available in many bookshops and reference libraries. Also, see the Further Reading section.

Voluntary work in Ireland can be obtained through the British organisation, "The International Voluntary Service". The address is:

The International Voluntary Service (IVS)
Old Hall
East Bergholt
Colchester
CO7 6TQ
Tel: 01206 298215
Fax: 01206 299043
Website: www.ivs-gb.org.uk

Speculative Applications
Speculative applications are common in Ireland and worth trying. Before sending an application, make a telephone call to the human resources manager or to someone else in middle-level to senior management. The objective is to make yourself known, demonstrate your initiative, and to find out what kind of person the company might be interested in. When you telephone, be sure to raise specific points or questions and likewise, when you write, to send your CV with a handwritten covering letter.

IMMIGRATION AND REGISTRATION DOCUMENTS

To work in Ireland a full ten-year UK/EU passport is essential. EEA citizens are free to enter Ireland for up to three months to look for work or to try to set themselves up in business.

Residence Permits
UK citizens are free to live and work in Ireland without restriction. A passport is not required if travelling to Ireland directly from the UK.

HELTH

A reciprocal agreement between the Member States enables you to get urgent medical treatment free elsewhere in the EU. In order to claim this entitlement, you will need to have a completed E111 form. You must get this stamped and signed by the Post Office before you go, or it will be invalid.
As of 2005, a separate E111 is now required for all members of your family. E111s will cease to be valid throughout the EEA and Switzerland from 1 January 2006, when they will be replaced by the European Health Insurance Card (EHIC).

Doctors and Dentists
If you need health treatment, you should contact the local Health Board, which will arrange for you to see a doctor or dentist practicing within the public health service. Make it clear to the practitioner that you wish to be treated under the European Community’s social security arrangements. Form E111 is not required. Evidence of residence in the UK is required – for example, an NHS medical card or a driving licence. You may be asked to complete a simple statement. Emergency treatment and medicines are free if you attend a General Medical Services (GMS) doctor and the prescription is on GMS paper.

SOCIAL SECURITY

Your social security rights in Ireland are the same as those that apply elsewhere within the EEA. When you start work in Ireland, you will contribute to the Irish social security system and consequently, gain the right to benefits.

The Department of Social Community and Family Affairs administers social security contributions in Ireland. The system is known as Pay-Related Social Insurance (PRSI). Benefits cover pensions, sickness, unemployment, invalidity and maternity benefits. Contributions are deducted from your salary or paid by yourself if you are self-employed.

Further Information
If you become unemployed in Ireland, you should register with your local FAS office. If you wish to find out about your entitlement to benefit and where you should sign on, should you become unemployed, you should contact the Information Service at the Department of Social Community and Family Affairs. This office also produces a leaflet entitled ‘Guide to Social Welfare Services’ (SW4).

If the Unemployment Benefit you receive does not meet your needs, you may be entitled to help under the Supplementary Welfare Allowance Scheme (SWA). If you do not qualify for Unemployment benefit under PRSI, you may still be entitled to means tested Unemployment Assistance.

For information when you are in Ireland contact:

The Revenue Commissioners
(Main Information Centre for all types of tax)
Taxes Central Registration Office
9-15 Upper O’Connell St
Dublin 1
Ireland
Tel: 00 353 1 679 2777
Website: www.revenue.ie
Email: dird@revenue.ie

Contracts
It is advisable, where possible, to obtain terms and conditions of employment in writing before you leave the country. If you are offered a contract, check carefully the terms and conditions of employment (including disciplinary procedures and performance conditions). Make sure you fully understand what is written in the contract before signing it. Check the method and frequency of your pay. Also ask about relocation expenses and accommodation arrangements and whether you will get help with costs and what conditions apply. You are likely to be paid directly into a bank so find out what documentation is needed to open an account as soon as possible.

Minimum Wage
The national minimum wage in Ireland is 7.00 Euros per hour for an experienced adult worker.

Working Hours
The normal working week is between 38 and 42 hours per week. The legal maximum is 48 hours or nine hours a day. Overtime in excess of this is permissible.

Holidays
Annual leave entitlement is a minimum of 15 days for most employees in the private sector after eight months' service. However, in practice many employees receive more than this.

ACCOMMODATION

Renting 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 in the national and local press. Estate agents in Ireland both sell and let property.

TAX & EMPLOYMENT

Important notes : PPS NUMBER (formerly RSI Number) FORM P60 FORM P45

1. What do I pay tax on?

You pay tax on earnings of all kinds arising from your employment including bonuses, overtime, non-cash pay - known as benefit-in-kind e.g. use of company car, tips, Christmas boxes etc.

You do not pay tax on:

Scholarship income, Interest from Savings Certificates, Savings Bonds and National Instalment
Savings Schemes with An Post.
Payments to approved pension schemes.

2. How are overtime pay, bonuses etc. taxed?

Your weekly/monthly tax credits are set against your full weekly/monthly pay. If you earn overtime or bonus pay etc., these amounts are included as part of your pay for that week or month. You do not get any additional tax credits against these additional earnings.

3. Do I pay tax on everything I earn?

Your weekly/monthly wage is taxed at the standard rate of tax up to your weekly/monthly cut off point; any income in excess of your cut off point is taxed at the higher rate of tax. Your weekly/monthly tax credits are offset against this gross tax to give you your tax payable figure.

4. Holiday work - am I taxable?

Holiday work or part-time work is taxable in the same way as any other employment.

If your gross tax is less than your tax credits, you will not have to pay tax - provided you have applied for a certificate of tax credits. If you have paid tax but you are entitled additional credits you may claim a refund of some or all of the tax paid.,

If you paid tax and are returning to school or college you may be able to claim a refund from the tax office of some or all of the tax paid depending on your level of income and unused tax credits. To claim a refund you should ask the district office for Form P50 (First Claim for Tax Repayment during Unemployment) and send it with your form P45 to your district office.

5. I am married and ceased employment some years ago. I am about to start a temporary job. What is my tax position?

The usual provisions on commencing employment will apply. As you possibly won’t hold a form P45, you should contact the tax office immediately so that the amount of your tax credit and standard rate cut-off point can be ascertained and advised to your employer. This will enable your employer to deduct the correct amount of tax. You should also give your employer your PPS No., formerly your RSI number, if known.

Your spouse is probably utilising all the tax credits due to you as a married couple. If your employment is temporary it may not be worthwhile disturbing his/her tax credits for that year. You are entitled to a PAYE allowance and expenses allowance in your own right provided you qualify for them. These can be set against your income and are not transferable to your spouse. If your spouse is not in receipt of taxable income you can claim all tax credits. Remember, however, that in general Unemployment Benefit and Disability Benefit are taxable sources of income. Additional information is available in Leaflet IT22 (Taxation of Disability and Short- term Occupational Injury Benefits) and Leaflet IT24 (Taxation of Unemployment Benefit).

6. What are Tax Credits?

Under the tax credit system every individual is entitled to tax credits depending on personal circumstances. Every individual can claim a personal tax credit. PAYE taxpayers can also claim a PAYE tax credit.

For details of the main credits see information leaflet Leaflet IT 1 (Tax Credits, Reliefs and Rates).

7. What must I do to get my Certificate of Tax Credits and Standard Rate Cut-Off Point?

As outlined above, when you start work for the first time, complete form 12A, send it to your district office and you will receive a Certificate of Tax Credits and Standard Rate Cut-Off Point.

8. How do I get the benefit of my Tax Free Credits?

Your tax credits are given to you for a full tax year. So, whether you start work in the first week of the tax year or six months into the tax year, you still qualify for a full year’s tax credits. As tax deductions are spread evenly throughout the year under the PAYE system, the total due is divided into 52 weekly/12 monthly amounts, depending on frequency of pay. Your employer grants these credits against your gross tax to arrive at your tax payable.

9. What happens if I don’t follow the procedures above?

If an employer does not get either a:

Certificate of Tax Credits and Standard Rate Cut-Off Point or
Form P45 (parts 2 and 3) from an employee

he/she obliged to deduct tax on the emergency basis when paying an employee’s wages or salary. Under the emergency basis, a temporary tax credit is given for the first month of employment but tax deductions are increased progressively from the second month on.

10. What do I do if I take up a second job?

It is even more important to avoid being put on the emergency basis in a situation where you have a job or pension and you take up a second job. Your first employer will already have instructions from the tax office to give you all the tax credits to which you are entitled against your pay. Unless you advise your district office to issue new certificates, one to each employer, dividing the tax credits and standard rate cut-off point between the two jobs, your new employer will operate the emergency basis. This will mean that you would get more tax credits than you are entitled to, resulting in an underpayment of tax, which will have to be paid at the end of the tax year.

Changing Jobs and Periods of Unemployment

11. What should I do if I change jobs?

Whenever you leave a job you should get a form P45 from your employer. You will need this to give to your new employer. Your new employer will operate PAYE in accordance with the details of tax credits and standard rate-cut off point on the form P45 until he or she receives a Certificate of Tax Credits and Standard Rate Cut-Off Point from the district office. If you do not give your new employer a form P45, emergency tax will be deducted.

12. Am I entitled to repayment of tax if I become unemployed?

If you remain unemployed for four weeks you can claim a refund from the tax office of tax paid, by using the four weeks unused tax credit. You can do this every four weeks until all tax has been repaid or the tax credits are used. You cannot carry unused tax credits forward from one tax year to the next.

If emergency tax was deducted from you, you may apply immediately for a refund on becoming unemployed.

To claim a refund you should ask the district office for Form P50 (First Claim for Tax Repayment during Unemployment) and send it with your form P45 to your district office.

If you have not paid tax, you cannot claim a refund on becoming unemployed.

13. If I am in receipt of Unemployment Benefit while unemployed how will this affect my claim for a tax refund?

Unemployment Benefit is a taxable source of income. However, any child dependent element and the first €12.70 per week of benefit are exempt from tax. When you make a claim for a tax refund the taxable portion of the Unemployment Benefit will be added to your pay and the appropriate refund, if any, will be made. You should note that if the weekly amount of your Unemployment Benefit exceeds your weekly tax credit you will not be entitled to a refund. Leaflet IT 24 outlines the taxation of Unemployment Benefit.

14. What happens if I am in receipt of short-term Disability Benefit and not in employment?

Disability Benefit and short-term Occupational Injury Benefit are taxable sources of income. However, the child dependent element of the benefit is exempt from tax. If you make a claim for a tax refund while out of work, the taxable portion of the Disability Benefit will be added to your pay and the appropriate refund, if any, will be made. Leaflet IT 22 outlines the taxation of Disability Benefit and short-term Occupational Injury Benefit.

15. What happens if I am in receipt of short-term Disability Benefit while still in employment?

If you are absent from work due to illness and receive Disability Benefit, your employer will take the necessary steps to ensure that the taxable portion of the benefit is taxed.

16.What happens when I return to work?

If you were not in receipt of any income while out of work you should give your P45 to your new employer, or to your last employer if you return to the same job. If you claimed a refund of tax from the district office during unemployment you will have received a revised P45 from the district office which you should give to your employer.

If you were in receipt of Unemployment Benefit while out of work, you should contact the tax office when you resume employment. Your new employer will be notified of your earnings and tax up to the date you resume employment. The taxable amount of the Unemployment Benefit will be included in the earnings figure.

If you were in receipt of Disability Benefit and return to work with a different employer you should contact your district office.

18. IMPORTANT NOTES

PPS Number (Personal Public Service) Number

The District Office and the Department of Social & Family Affairs use a unique identifying number for each person. This number is called a PPS number. It generally contains seven digits and one letter.

Your PPS number is very important and you should keep a permanent record of it.

The Department of Social & Family Affairs will have notified you of your PPS number, if you are aged sixteen or over. This is your number for tax purposes also.

Always quote your PPS number when writing or calling to your district office or the Social Welfare Office. This will avoid unnecessary delay and ensure that you get a speedier service.

Form P60

At the end of each tax year your employer must give you a certificate of pay and of the tax and PRSI deducted by him or her during the year. This certificate is called a form P60 and comes in two parts. It is your record of:

the pay you received from your employer
the tax deducted under PAYE and
the PRSI contributions deducted.

If your liability to tax for any year needs to be reviewed, you will need to send one part of the form P60 to your district office. You would send a second part to the Social & Family Affairs Office as evidence that you have paid PRSI contributions, if you need to claim a benefit.

Form P60 is an important document so be sure to keep it safely.

Form P45

Form P45 is a certificate given by your employer, when you leave employment, that he or she has correctly deducted tax and PRSI from your pay in accordance with the instructions given by the district office.

Form P45 shows:

Gross pay to date of leaving
Tax deducted to date of leaving
PRSI deducted to date of leaving and number of insurable weeks
The tax credits, standard rate cut-off point and tax table in operation.

Form P45 is a very important document and is needed for:

Refund of tax during unemployment Claiming Social Welfare benefits To give to your new employer in order to avoid emergency tax.

IF YOU DO NOT GET A FORM P45 WHEN LEAVING, ASK FOR IT.

EDUCATION

For British families moving to Ireland, to continue your or your child’s education, there are two main possibilities. Firstly it is possible to study within the Irish system and the second option is to study at an international school, where it may be possible to follow either a UK or international curriculum.

The best source of additional information on all aspects of education in Ireland is the European Commission PLOTEUS portal: www.europa.eu.int/ploteus. The PLOTEUS portal provides information about the educational system and learning opportunities as well as further contacts and background information about moving to Ireland.

Pre-School
Primary schools in Ireland can accept pupils during the September after their fourth birthday although compulsory education does not begin until age six. Over 60% of four year olds and most five year olds are enrolled in such education.

Education
Primary Education is also known as First Level Education in the Irish system. It is delivered in National Schools which are mainly state aided parish schools, though a small number are multi-denominational. Flexible teaching methods are used during the first eight years of education (four to twelve years of age) to teach a broad range of subjects. There are no formal exams at the end of first level education but teachers do use tests to assess pupils.

There are four types of school in second level education. These are secondary, vocational, comprehensive and community schools. The origins and management of each type of school differ, but they all should provide a common compulsory curriculum and a broad range of academic and vocational subjects.
Second-level education consists of a three or four-year junior cycle followed by a two or three-year senior cycle. A national Junior Certificate examination is taken at the end of the junior cycle.

The majority of students in Ireland proceed to senior cycle. In senior cycle there is an optional one-year Transition Year Programme, which is interdisciplinary and emphasises interpersonal development and experiential learning rather than academic learning. There are three two-year Leaving Certificate programmes:

The Leaving Certificate examination is held at the end of the Senior Cycle in secondary schools. Students are usually 17/18 years old when the exam is sat;
The Leaving Certificate Vocational Programme (LCVP) is a vocationally orientated variant of the established Leaving Certificate Programme with a concentration on technical subjects and some additions and
The Leaving Certificate Applied Programme is a self-contained two-year student-centred programme involving a cross curricular approach rather than a subject based structure. It aims to prepare students for adult and working life.

Higher Education
The HE system in Ireland comprises seven University Colleges, 14 Institutes of Technology and five Colleges of Education for primary school teachers, specialist Colleges (e.g. Art and Design), and private colleges. Each offers a range of facilities and courses, and full details can be obtained from the institutions' prospectuses. A first degree generally takes three to four years. The academic year runs from September to June.

International Schools
It is also possible to study at private International Schools in Ireland. A small number of schools follow a British curriculum. Others may teach an international curriculum or offer the European Baccalaureate. For details contact the European Council for International Schools:

ECIS
21 Lavant Street
Petersfield
Hampshire
GU32 3EL
Tel: 01730 268244
Website: www.ecis.org/

COMPARABILITY OF QUALIFICATIONS

Academic Qualifications
It is possible to obtain a direct comparison between your qualifications in the UK and those recognised in Ireland from the National Academic Recognition Information Centre (NARIC) organisations. NARIC is an international network and is available in each Member State. For advice on the level at which your qualification fits into a member state’s education system, contact the NARIC office in the country you are moving to. For more details visit: www.enic-naric.net

The Irish NARIC is:

NARIC Ireland
Third Floor
Marine House
Clanwilliam Court
Lower Mount St
Dublin 2
Ireland
Tel: 00 353 1 661 2748
Fax: 00 353 1 661 0492
Website: www.hea.ie
Email:info@hea.ie

NARIC may charge a registration fee for their service.

Vocational Qualifications
The National Reference Point (NRP) is a network of centres across Europe that can help and advise you about the recognition of your qualifications. The UK National Reference Point for Vocational Qualifications is operated by NARIC and acts as a national agency in a European network of reference points for vocational qualifications in the EEA Member States. The UK Reference Point acts as a signpost to the other Reference Points across Europe for those wanting information about the validity of their UK qualifications in Europe.

UK National Reference Point for Vocational Qualifications
ECCTIS Ltd
Oriel House
Oriel Road
Cheltenham
GL50 1XP
Tel: 01242 260225
Website: www.uknrp.org.uk/

Professional and Occupational Qualifications
To enable EU nationals to work in other EU Member States without having to re-qualify for professional or occupational qualifications, the General System for Mutual Recognition of Professional Qualifications was introduced. The system is operated by means of two European Directives, 89/48/EEC and 92/51/EEC. The two directives cover between them all regulated professions and occupations.

To be eligible for assessment under Directive 89/48/EEC you must have successfully completed a post secondary course of at least three years duration, at a university or establishment of higher education. You must also have successfully completed any professional training required to enable you to practise the profession concerned.

Directive 92/51/EEC covers those professions regulated below degree level.

The co-ordinator for the directives is

Mr Sé Goulding
Qualifications Section
Department of Education and Science
Training College Building
Marlborough Street
Dublin 1
Ireland
Tel: 00 353 1 873 4700
Email: gouldings@educ.irlgov.ie

Certificates of Experience
British craftspeople wishing to exercise their trade in other Member States can apply to have their experience certificated under the UK Certificate of Experience scheme. British nationals who require a Certificate of Experience should contact the Department for Education and Skills at the address below for a guidance pack and application form:

Certificate of Experience Office
Department for Education and Skills
QfW2
E3B
Moorfoot
Sheffield
S1 4PQ
Tel: 0114 259 4997
Email: application.coe@dfes.gsi.gov.uk

Applicants will be charged a non-refundable processing charge of Ł105.

Culture

You should remember that the way of life, customs, educational methods and standards in other countries can be very different from those at home, and you may feel at a disadvantage if you do not speak the language. The laws governing personal and business relationships, trade unions, driving, personal freedom, internal travel, buying and selling and other aspects of daily life can be quite different from what you are used to. You should be prepared to thoroughly research the current situation in Ireland and contact some of the organisations listed throughout this booklet for more information before leaving.

CHECKLIST

Before you take up employment ensure that:

You have a full UK/EU passport;
You have a copy of the contract or terms and conditions of employment and you understand them fully;
You know the method and frequency of payment of salary;
You know what travel arrangements need to be made and whether you or the employer will pay;
You have accommodation in the area you will be moving to;
You have the appropriate ‘E’ form for medical expenses cover or have taken out private health insurance; and
You have sufficient funds to last until you are paid, or to return home if necessary.

In addition it would be helpful and advisable to:

Make arrangements with people in your own country who can serve as references for potential employers in Ireland;
Take out a travel insurance policy that covers luggage, accidents and personal liability; and
Go to your local Jobcentre/Jobcentre Plus office and find out what rules will apply if you visit Ireland to look for work.

This information is correct to the best of our knowledge. Jobcentre Plus cannot be held responsible for any errors or for any changes to the details that are contained in it.

LEGAL MATTERS

Once in Ireland you will be subject to the laws of Ireland. In the event of any legal problems you should contact the British Embassy in Ireland or one of the British Consulate-General offices. These offices cannot offer legal advice but will know where appropriate advice can be obtained.

Ambasada Rzeczypospolitej Polskiej w Dublinie

5, Ailesbury Road, Ballsbridge,

Dublin 4,

Ireland

tel. (0-03531) 2830-855; fax 2698-303

e-mail: polembas@iol.ie

adres: www.polishembassy.ie