Writing a compliant job offer in Ireland
Reviewed by Mellow Editorial Team, HR & payroll content team
Sending a job offer in Ireland commits you to specific legal obligations before the person even starts work. Get the written terms right at the offer stage and you avoid disputes, Revenue problems and employment claims later.
What the law actually requires
The Employment (Miscellaneous Provisions) Act 2018 requires you to give every employee five core terms in writing within five days of starting work. These are: the full names of the employer and employee, the address of the employer, the expected duration of the contract (or end date if fixed-term), the rate or method of calculating pay, and the number of hours the employer reasonably expects the employee to work per normal working day and week.
This is a minimum. A well-drafted offer letter or contract goes further and reduces ambiguity for both sides.
The terms every offer letter should include
Cover these in your written offer:
Job title and duties. State the role clearly. A brief summary of responsibilities helps later if you need to manage performance or restructure.
Start date and location. Specify where the employee is expected to work, including any hybrid or remote arrangement. If the location may change, say so.
Salary and pay frequency. State the gross annual or hourly rate, confirm it meets the National Minimum Wage, and say when payment is made — weekly or monthly. Do not quote net figures; gross is the correct reference point for contracts.
Working hours. The law requires you to state the hours you expect. State weekly hours and, if relevant, how shift patterns work.
Annual leave. The statutory minimum is four working weeks per year. State the entitlement you are offering and any conditions (such as approval requirements or carry-over limits).
Notice period. The Minimum Notice and Terms of Employment Act sets statutory minimums based on length of service, but you can and usually should agree a longer contractual period, particularly for senior roles.
Probationary period. Since the Employment (Amendment) Act 2023, probation is capped at six months, with a possible extension to twelve months in limited circumstances. State the duration clearly.
Pension. If you operate a workplace scheme, describe it. From 2026, Ireland's auto-enrolment system — My Future Fund — is being introduced, which will require most employers to enrol eligible employees automatically. Factor this into any commitments you make about pension arrangements in your offer.
Collective agreements. If any collective agreement affects the employee's terms, you must reference it.
What to handle carefully
Salary sacrifice and deductions. Any deduction from pay requires written consent or a specific legal basis. Do not include clauses that assume future consent to deductions — this creates risk under the Payment of Wages Act.
Tax and payroll wording. Your offer should state gross pay. Avoid trying to quote net-of-tax amounts; income tax at 20% or 40% (depending on earnings), USC across its various bands, and employee PRSI at 4.1% all vary by individual circumstances. What you do control is running payroll correctly — Ireland operates real-time reporting, meaning you must submit payroll information to Revenue via ROS on or before each payday.
Conditional offers. If the offer is conditional on references, Garda vetting or a medical assessment, state this explicitly. A conditional offer is not a binding contract until conditions are satisfied, but the conditions must be clear and reasonable.
Confidentiality and IP. If the role involves sensitive information or creative work, include basic clauses protecting confidential information and assigning intellectual property to the employer. Keep these proportionate — overly broad restrictions can be unenforceable.
The process from offer to signed contract
1. Issue a written offer letter with the core terms outlined above.
2. Allow a reasonable time for the candidate to consider and ask questions — usually five to ten working days.
3. Once the offer is accepted, issue a full written employment contract before or on the first day. The five-day statutory requirement applies to the core terms, but best practice is a full contract from day one.
4. Keep a signed copy on file. This matters if a dispute arises years later.
5. Register the employee with Revenue before their first payday by looking up their tax credit certificate via ROS. This ensures the correct tax credits and cut-off points apply from the start.
Common mistakes to fix before you send
- Quoting a net salary rather than gross
- Forgetting to cap the probationary period at six months
- Leaving the location vague when hybrid arrangements apply
- Omitting the hours term (a specific legal requirement within five days)
- Sending an offer with no conditional clause when vetting is actually required
A well-written offer letter takes an hour to get right. A poorly written one can generate uncertainty that lasts the entire employment relationship.
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