Apprenticeships and trainees in Ireland
Reviewed by Mellow Editorial Team, HR & payroll content team
Hiring an apprentice or trainee in Ireland means taking on a worker with a specific legal status that affects pay, tax treatment and your obligations as an employer. The rules differ depending on whether the person is on a formal apprenticeship registered with SOLAS or a more informal traineeship, so it is worth understanding the distinction before you hire.
Apprenticeships versus traineeships: what is the difference?
A formal apprenticeship in Ireland is a structured programme registered with SOLAS (the Further Education and Training Authority). Apprentices combine on-the-job training with off-the-job education, typically at an Education and Training Board (ETB) or Institute of Technology. Programmes range from traditional trades like electrical and plumbing to newer ones in areas such as accounting technician, insurance practice and biopharma.
A traineeship is a shorter, more flexible programme — usually employer-led — that does not carry the same statutory framework. Trainees may be employees, interns or participants in a specific scheme such as a JobsPlus or Momentum programme. Their legal status depends on the contract in place.
The key practical difference: apprentices on SOLAS programmes have a defined legal relationship with their employer, a minimum wage entitlement set by sector agreements, and a defined split of time between work and college. Trainees have whatever terms the employer and the individual agree, subject to standard employment law.
Employment status and the contract
Both apprentices and trainees are, in most cases, employees for the purposes of Irish employment law. That means:
- They are entitled to a written statement of core terms within five days of starting, and a full written statement within one month.
- They accrue statutory annual leave of four working weeks (pro-rated for part-year or part-time work).
- They are covered by the Unfair Dismissals Acts, the Organisation of Working Time Act and the National Minimum Wage Act.
- They are entitled to rest breaks and maximum working hour protections.
One common misconception is that paying someone a reduced "training wage" is always permissible. It is not automatic. The National Minimum Wage Act does allow for sub-minimum rates for certain categories — including people under 20 on structured training — but these provisions are specific and should not be applied casually. If you are unsure whether a reduced rate applies, treat the person as entitled to the full National Minimum Wage unless you have clear statutory authority to do otherwise.
Tax and payroll for apprentices and trainees
Apprentices and trainees who are employees are taxed in exactly the same way as any other employee. There is nothing special about their status from a Revenue perspective.
That means:
- Income tax at 20% on earnings up to roughly €44,000 (standard rate band for a single person in 2026/27), and 40% above that. Ireland uses tax credits rather than a personal allowance, so the actual amount deducted depends on the credits the individual holds.
- USC at banded rates: 0.5%, 2%, 3% and 8% depending on income level.
- PRSI Class A: the employee contributes approximately 4.1% and you as the employer contribute approximately 11.15%.
You must submit payroll to Revenue in real time via ROS on or before each payday. There is no deferred or simplified payroll track for apprentices — they go through the same PAYE system as everyone else.
If you pay college fees directly or cover exam costs as part of the apprenticeship, you may be able to treat those as a legitimate business expense rather than a benefit-in-kind, but this depends on the structure of the arrangement. Revenue's guidance on staff training costs is worth reviewing if this applies to you.
Pension auto-enrolment
From 2026, Ireland's pension auto-enrolment scheme — My Future Fund — is being introduced. Apprentices and trainees who meet the eligibility criteria (age and earnings thresholds) will need to be enrolled in the same way as other employees. You will be required to make employer contributions on their behalf. If you are bringing on apprentices now, factor this into your employment cost projections.
Grants and supports for employers
SOLAS and the Department of Further and Higher Education administer a range of supports for employers who take on apprentices, including off-the-job training grants and in some cases wage subsidies during college phases. The availability and value of these supports changes periodically, so check directly with SOLAS or your relevant ETB for the current position.
Employers in certain sectors — particularly craft trades — may also be able to register as approved apprenticeship employers, which gives access to a wider pool of apprentice candidates and structured SOLAS matching services.
What to watch
The apprenticeship landscape in Ireland is expanding. New programmes are being approved regularly across professional services, technology and financial services. If your sector does not yet have a registered apprenticeship, it may have one within the next few years, and how Mellow runs payroll across six countries illustrates how a consistent payroll process helps when headcount changes quickly with new hire types. Keep an eye on the SOLAS website and consult your payroll provider when a new programme becomes available in your area — the obligations on employers are not always well signposted at launch.
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