Guide for Ireland
Labour cost calculator for Irish pubs, restaurants and cafés
5-star reviews on TrustpilotThe real cost of a member of staff in Ireland is more than their hourly rate: add any Sunday premium, employer PRSI (9.15% where weekly pay is €552 or less, 11.40% above that, from 1 October 2026), the cost of annual leave (8% of hours for most part-timers) and public holiday benefit. Compare the total with your sales excluding VAT to get labour cost as a percentage.
Work out what one member of staff, or one role on your roster, really costs a week. Everything runs in your browser: nothing is sent or saved.
Enter an hourly rate and weekly hours.
What goes into the number
| Cost | How the calculator works it out | Where the rule comes from |
|---|---|---|
| Wages | Hourly rate × hours | Contract; minimum wage €14.15 from 1 January 2026 |
| Sunday premium | Rate × Sunday hours × your premium %, if you pay it on top | Organisation of Working Time Act, s.14 (no set % in law) |
| Annual leave | 8% of weekly pay | Up to 4 working weeks a year |
| Public holidays | One fifth of weekly pay × 10 holidays ÷ 52 weeks | 10 public holidays a year |
| Employer PRSI | 9.15% of all pay if the week's pay is €552 or less, 11.40% if more (from 1 October 2026) | gov.ie Class A rates |
The PRSI step is the one that surprises people. Go from €550 to €555 in a week and the employer rate on the whole €555 jumps from 9.15% to 11.40%: €63.27 of PRSI instead of €50.33, about €13 more for €5 of extra pay. If someone is regularly just over the line, look at the hours on the roster before you look at anything else. Staff earning under €38 a week are usually Class J, with a much lower employer rate (0.85% from 1 October 2026).
The Sunday premium has no fixed percentage in law. The Act says the premium (or time off in lieu) should be in line with what a comparable collective agreement gives, unless it's already built into the rate. If your rate already includes Sunday work, leave the premium box empty.
Budget the roster before you publish it
Run the calculator for each role (bar, floor, kitchen, porter) and add them up to see the week. Then compare with your sales excluding VAT: since 1 July 2026 food and catering is at 9% VAT and drinks at 23%, so take each out first. Most operators track labour as a percentage of net sales week by week rather than relying on one big monthly number.
ShiftComplete builds the roster from your team's availability in seconds and shows each person's hours as you go, so you can see who's drifting over €552 a week before the roster is published. With clocking in switched on, you can download actual hours as a spreadsheet with a total per person to hand to whoever runs payroll. It doesn't run payroll or calculate PRSI. It's €1.99 per active staff member a month after a free 60-day trial, no card needed.
Read more on labour cost percentage for Irish venues, employer PRSI and the 2026 minimum wage.
Frequently asked questions
What is the employer PRSI rate in Ireland in 2026?
For Class A employees, gov.ie shows 9.00% where weekly pay is €552 or less and 11.25% above €552 up to 30 September 2026, rising to 9.15% and 11.40% from 1 October 2026. The higher rate applies to all of that week's pay once it goes over €552, not just the part above it.
What is the minimum wage in Ireland for 2026?
€14.15 an hour from 1 January 2026 for workers aged 20 and over. Reduced rates apply below 20: €9.91 under 18, €11.32 at 18 and €12.74 at 19. Budget 2027 announced €14.94 from 1 January 2027, which needs an order before it becomes law.
Why does the calculator add 8% for annual leave?
Because staff build up paid annual leave as they work, at up to 8% of hours for most part-time and casual staff (to a maximum of 4 working weeks). When they take that leave you pay them for hours they aren't working, so it's a real cost to budget for each week.
Should labour cost be measured against sales with or without VAT?
Without VAT. The VAT isn't your money. Since 1 July 2026 food and catering is at 9% and drinks such as alcohol and soft drinks at 23%, so take each out before you compare. The calculator asks for sales excluding VAT for that reason.
Is this payroll or tax advice?
No. It's an estimate for budgeting a roster. It doesn't calculate income tax, USC or employee PRSI, and PRSI classes other than Class A and J aren't covered. Check payroll figures with your accountant or payroll provider.
Sources
- PRSI Class A Rates (gov.ie, Department of Social Protection)
- PRSI Class J Rates (gov.ie, Department of Social Protection)
- National Minimum Wage Order 2025, S.I. No. 472 of 2025 (Irish Statute Book)
- National Minimum Wage (Workplace Relations Commission)
- Annual leave (Citizens Information)
- Restaurant, catering and canteen services (Revenue)
Checked 28 October 2026. This guide is general information, not legal advice.