If you are interested in understanding or managing payroll, especially with the upcoming payroll changes in Ireland for 2024. The resource provided here is an invaluable source of knowledge that will certainly capture your interest and provide you with extensive information. Our method is carefully crafted to improve your comprehension and practical application of payroll processes, assist in compliance with regulations, and effectively support your employees. Acknowledging the intricacies of payroll management, we welcome any questions or concerns that may not be addressed in this material.

The Amergin Group is committed to delivering tailored support and advice.

Enhanced Reporting Requirements (ERR):

Starting January 1, 2024, Irish employers must report specific expenses and benefits to the Revenue Online Service (ROS), including briefing small non-cash benefits, remote work allowances, and travel expenses.

Transition to the Planned Living Wage:

The minimum wage is set to rise to €12.70 per hour in 2024. Furthermore, the shift towards a ‘Planned Living Wage’ is expected to align with the cost of living, impacting payroll strategys.

Income Tax and Universal Social Charge Adjustments:

Changes in the income tax structure and Universal Social Charge (USC) rates are on the horizon, affecting payroll calculations and employee net pay.

PRSI Rate Changes:

From October 2024, all PRSI contribution rates will see a slight increase. Employers must update their systems to reflect these changes.

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Company Car Benefit-in-Kind (BIK) Extensions:

There’s an extension in the relief for E-Vehicles, focusing on reducing the Original Market Value (OMV) for tax purposes. This impacts how BIK is calculated for company-provided vehicles.

Statutory Sick Pay Extension:

The number of statutory sick pay days is set to increase, impacting employer responsibilities and employee entitlements.

Parental Leave Extensions:

From August 2024, parents’ leave will be extended, affecting payroll planning for employees with young children.

Pension Auto-Enrolment Scheme: Understanding the Contribution Scale:

A pivotal change in 2024 is the introduction of the Pension Auto-Enrolment Scheme, ensuring long-term financial security for employees. Here’s an overview of the phased contribution scale, as outlined by Revenue:

Employee Contribution
Employer Contribution
Government Contribution
1 – 3           1.5%             1.5%             0.5%
4 – 6            3%              3%              1%
7 – 9          4.5%             4.5%             1.5%
10           6%             6%              2%


These percentages will incrementally rise over the years, reaching a 6% contribution from employees and employers by the tenth year, with a 2% government contribution.

Other Notable Changes:

These include increased thresholds for VAT registration, enhancements to the Research and Development tax credit, temporary tax reliefs for landlords, and adjustments in Capital Gains Tax for angel investors. Each change presents unique challenges and opportunities for businesses in Ireland.

Staying ahead of these changes is crucial for compliance and effective payroll management. The Amergin Group remains at the forefront, vigilantly tracking these developments. We are committed to ensuring our clients are well-equipped with the latest information and support for a smooth transition in this evolving payroll landscape.

Join us at the Amergin Group for a Seamless Payroll Experience. Our expertise is your asset in navigating these changes. We stand ready to guide and support you through every step of this evolving payroll journey. For more information and personalised guidance, connect with us at the Amergin Group – your partner in proficient payroll management.


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