The Gap Between Wages and True Cost
When you advertise a florist position at EUR 13.50 per hour — Ireland's national minimum wage for 2025 — that number feels straightforward. For a full-time florist working 39 hours per week, 52 weeks a year, it produces a gross annual salary of roughly EUR 27,378. But by the time you account for employer PRSI, paid leave, pension contributions, sick pay, training, and recruitment, the true cost climbs significantly above that headline figure.
Use our True Cost of Employment Calculator for a quick answer tailored to your own numbers.
Employer PRSI: The Biggest Hidden Cost
Pay Related Social Insurance (PRSI) is Ireland's equivalent of National Insurance. The standard employer rate is 11.05% (Class A) on all earnings. Unlike the UK system, there is no earnings threshold — PRSI applies from the very first euro.
- Gross salary: EUR 27,378
- Employer PRSI: EUR 27,378 x 11.05% = EUR 3,025
This is a non-negotiable cost. It funds the State pension, illness benefit, maternity benefit, and other social welfare payments. There is no way to reduce or avoid it.
For employees earning EUR 441 or less per week (EUR 22,932 annually), employers qualify for the PRSI credit which tapers the effective rate slightly. At EUR 13.50 per hour for 39 hours, your employee earns EUR 526.50 per week, so the full 11.05% applies.
Annual Leave and Public Holidays
The Organisation of Working Time Act 1997 sets the minimum entitlements for employees in Ireland:
- Annual leave: 20 days per year for a full-time employee (or 8% of hours worked, whichever is greater)
- Public holidays: 10 days per year (New Year's Day, St Brigid's Day, St Patrick's Day, Easter Monday, first Mondays of May, June, and August, last Monday of October, Christmas Day, and St Stephen's Day)
That is 30 paid non-working days per year — two more than the UK minimum of 28. During those 30 days, you are paying wages but receiving no productive work. You either absorb the workload yourself, pay overtime to other staff, or hire temporary cover.
Our Staff Holiday Manager is invaluable for planning around these absences and making sure you always have adequate cover on the shop floor.
Pension: Auto-Enrolment
Ireland's auto-enrolment pension system is being phased in from 2025. The employer contribution starts at 1.5% of gross earnings and will rise over a decade to 6%. Employees earning EUR 20,000 or more and aged between 23 and 60 will be automatically enrolled.
- Initial phase (1.5%): EUR 27,378 x 1.5% = EUR 411
- At full rate (6%): EUR 27,378 x 6% = EUR 1,643
The State will also contribute 0.5% initially, rising to 2%. This is a significant long-term cost to factor into your planning.
Statutory Sick Leave
The Sick Leave Act 2022 introduced employer-paid sick leave in Ireland for the first time. From 2025, employees are entitled to 5 days of employer-paid sick leave per year at 70% of normal daily pay, capped at EUR 110 per day.
- Daily pay at EUR 13.50/hr x 7.8 hrs = EUR 105.30
- 70% of EUR 105.30 = EUR 73.71 per sick day
- Estimated annual cost (5 days): 5 x EUR 73.71 = EUR 369
Employees must have completed 13 weeks of continuous service and provide a medical certificate from the first day. The entitlement will increase in future years.
Organisation of Working Time Act
Beyond leave entitlements, this legislation governs maximum working hours (48 hours per week averaged over four months), rest breaks (15 minutes after 4.5 hours, 30 minutes after 6 hours), and minimum rest periods (11 consecutive hours daily, 24 consecutive hours weekly). Florists working peak periods like Valentine's Day and Mother's Day need to be particularly mindful of these limits. Non-compliance can result in complaints to the Workplace Relations Commission and financial penalties.
Training and Development Costs
New florists need hands-on training in conditioning, design techniques, customer service, and point-of-sale systems. Even experienced florists benefit from seasonal workshops and supplier demonstrations. Budget approximately EUR 550 per year per employee for training, covering course fees, materials, and the productive time lost while training.
Recruitment Costs
Advertising on IrishJobs.ie, Indeed, or local media, plus the time spent interviewing and the inevitable period of reduced productivity while a new hire gets up to speed. Annualised across an average staff turnover cycle, budget roughly EUR 1,250 per employee.
Other Employment Costs
- Employer's liability insurance: A legal requirement, typically EUR 200 – EUR 400 per year per employee
- Uniforms and protective equipment: Aprons, gloves, footwear — approximately EUR 150 per year
- Admin and payroll processing: EUR 100 – EUR 200 per year if outsourced
The Full Picture
| Cost Category | Annual Amount |
|---|---|
| Gross salary | EUR 27,378 |
| Employer PRSI (11.05%) | EUR 3,025 |
| Auto-enrolment pension (1.5%) | EUR 411 |
| Statutory sick leave (5 days) | EUR 369 |
| Training and development | EUR 550 |
| Recruitment (annualised) | EUR 1,250 |
| Insurance, uniforms, admin | EUR 450 |
| Total true cost | EUR 33,433 |
That is roughly 22% above gross salary in the initial pension phase — rising to 28% or more when auto-enrolment reaches the full 6% employer contribution.
Key Differences From the UK
- PRSI applies from the first euro — no secondary threshold like UK employer NI
- 30 days paid leave versus the UK minimum of 28
- Sick pay at 70% of normal pay, not a flat statutory rate
- Pension contributions will escalate from 1.5% to 6% over the coming decade
Planning With Confidence
Use our True Cost of Employment Calculator to run the numbers with your actual hourly rate and working pattern. Pair it with the Staff Holiday Manager to plan coverage across the year and ensure you are never caught short during peak trading periods.
