Terms of Service

1. Agreement to Terms

By registering, creating an account, submitting timesheets, or engaging the services of Locum Ireland Umbrella Limited ("Company", "we", "us"), you ("Contractor", "Professional") agree to be bound by these Terms of Service and any attached Schedule of Services.

2. Umbrella Operating Models

The Contractor selects one of our compliant operating structures:

• Umbrella Director: The contractor acts as a named director within a designated umbrella corporate entity. Subject to PRSI Class S (4%), zero Employer PRSI, and entitled to executive pension contributions.
• Umbrella Employee / Umbrella for One: The contractor operates as an employee under standard PAYE terms. Subject to PRSI Class A and employee statutory benefits.
• Personal Services Company (PSC): Independent limited company incorporation and secretarial accounting services provided under bespoke service mandates.

3. Timesheets, Invoicing & Payroll Remittance

Contractors are responsible for accurately recording hours worked across client hospitals, clinics, or staffing agencies. Upon client authorization, the Company issues commercial VAT invoices. Net wages are disbursed directly to the Contractor's nominated IBAN upon receipt and clearance of funds from the hiring facility.

4. Irish Revenue & Tax Compliance

All tax deductions (PAYE Income Tax, USC, PRSI) are calculated strictly according to active Revenue Payroll Notifications (RPN) retrieved in real-time from the Irish Revenue Commissioners. Expense claims must satisfy Revenue Enhanced Reporting Requirements (ERR) guidelines, and receipts must be retained for statutory audit purposes.

5. Professional Indemnity & Insurance

Contractors must maintain valid active registration with their respective Irish regulatory bodies (IMC, NMBI, Dental Council, or VCI). The Company maintains comprehensive commercial public and employer liability insurance coverage for eligible assignments.

6. Termination & Switching

Either party may terminate the engagement with written notice. There are zero exit fees or lock-in periods. Any outstanding funds cleared by client hospitals will be reconciled and remitted promptly.

7. Governing Law & Jurisdiction

These Terms shall be governed by and construed in accordance with the laws of Ireland. Any disputes shall be subject to the exclusive jurisdiction of the Courts of Ireland.

Questions regarding these terms may be directed to support@locumireland.ie.