Specialist umbrella and payroll services for locum professionals. We handle the tax, you keep the rewards.
PAYE Managed
Automated tax deductions
USC Calculated
Progressive rates applied
PRSI Calculated
Class A contributions
Revenue ERR Compliant
Motor travel & subsistence
Secure Documents
Encrypted S3 cloud locker
Chartered Support
Qualified Irish accountants
From hospital shift completion to same-day Revenue-compliant payout in 4 streamlined steps.
Complete fast registration, choose your preferred structure, and upload IMC / NMBI credentials to your secure locker.
Log your hospital or clinic hours, add Revenue-compliant mileage & CPD expenses directly from your phone.
Hospitals approve your submitted timesheets. Applicable invoices are generated automatically, with VAT calculated in accordance with Irish Revenue requirements.
PAYE, USC, and PRSI are reconciled. Funds are transferred directly to your Irish bank account with itemized payslip.
Irish tax and payroll rules differ greatly depending on your medical discipline. Select your specialty below to see how Locum Ireland works for you.
Engineered for GP locums, practice partners, and Out-of-Hours (MIDOC, D-DOC, Caredoc, ShannonDoc).
Optimal for earnings over €75k. Allows executive pension contributions at 40% higher marginal tax relief and Revenue ERR travel claims.
Standard PAYE weekly remittance with full PRSI Class A benefits (State illness & pension cover) and zero director reporting duties.
Three compliant Irish models. Choose the exact structure that matches your earnings, duration, and pension goals.
Agency-placed nurses, junior locums & short-term hospital covers
Included Features:
Locum Registrars, SHOs, GPs & long-term medical contractors
Included Features:
Medical Consultants, private clinic owners & multi-source earners
Included Features:
See your real earnings under the Locum Ireland compliant Umbrella structure with progressive Irish Revenue PAYE, USC, and PRSI calculations.
e.g. 20 days = full-time month
Optional – extra pension you choose (not Auto-Enrolment)
Ring-fenced, repaid tax-free
| Umbrella PAYEClass A PRSI | Director / PSCClass S PRSI | |
|---|---|---|
| Gross Monthly Income | €6,000 | €6,000 |
| Locum Ireland Fee | €110 | €145 |
| Estimated Monthly Pay (incl. pension) | €3,901 | €4,196 |
Estimates use official 2026 Revenue rates. Director / PSC typically retains more as employer PRSI does not apply. Figures are indicative only.
Disclaimer: This calculator provides an indicative estimate only. It uses 2026 Irish tax rates published by Revenue (Income Tax, USC, PRSI) and the Auto-Enrolment rates under My Future Fund. Results can differ from other calculators due to modelling assumptions around umbrella fees, employer costs and Auto-Enrolment. Actual retained earnings depend on your personal Tax Credit Certificate, pension arrangements, expenses and individual circumstances. This is not tax advice. For a personalised illustration, please contact the Locum Ireland team.
Every feature in our platform is designed to simplify your payroll and support your work.
Submit your hours and receive a detailed payslip with PAYE, USC and applicable PRSI deductions calculated in accordance with Revenue requirements.
Keep your employment documents, identification and professional registration details organised in one convenient place.
Payroll processing and statutory reporting in accordance with applicable Irish Revenue requirements, including PAYE, USC, PRSI and Enhanced Reporting Requirements (ERR), where applicable.
Automated commercial invoicing for eligible locum assignments, with VAT calculated according to the applicable Irish VAT rules.
Direct phone and email support from a dedicated payroll team for assistance with payroll queries and payment-related matters.
Your trust matters. We prioritise the security of your personal information, payroll data and financial records at every step.
Medical council registrations, Garda vetting, passports and work permits are stored securely, with access limited to authorised personnel.
Automated PAYE, USC, and PRSI Class A reconciliations strictly align with Irish Revenue Commissioners guidelines. Enhanced Reporting Requirements (ERR) are tracked and exportable in ROS-compliant JSON format.
Timesheet verification uses cryptographically secure, single-use URL tokens with expiry constraints. Approvers authenticate directly without sharing sensitive locum financial records.
Clear, definitive answers to common tax, umbrella company, and locum payroll questions.
