Hiring your child for summer work can be a great way for them to gain experience and earn money. But it’s important to follow Ireland’s employment laws and tax rules to stay compliant.

Employment Rules by Age:

• Under 14: Generally cannot be employed, except in licensed cultural, artistic, or sports activities.

• Ages 14-15: Allowed to do light work during school holidays with limits on hours (max 8 per week during term, 35 during holidays). Must have at least 21 days off.

• Ages 16-17: Can work full-time but with restrictions to protect education and health. No late-night work allowed.

Family Businesses

Children aged 13-16 can work part-time, and from 16 onwards, full-time—provided they’re paid a fair commercial wage.

Tax Basics:

Wages should reflect the actual work done — paying excessive amounts to reduce tax is not allowed. Your child can benefit from personal and PAYE tax credits if employed full-time. Make sure to keep accurate payroll records and operate PAYE correctly.

Parental Permission & Safety

Written consent from a parent or guardian is required for children under 16. All work must be safe, not harm their development, and shouldn’t interfere with their schooling.

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