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UPDATED JUL 7, 2026💡 What to expect for employee benefits when you hire in Ireland through Toku. Irish employees receive automatic life and disability cover from day one, with optional private health insurance, dental, and a pension with a 6% employer match - plus Ireland's new mandatory pension auto-enrolment rules.
At a Glance
| Item | Detail |
|---|---|
| Health insurance | Irish Life Health - 4D Health 4 plan (optional, opt-in) |
| Dental | DeCare (optional, opt-in) |
| Life insurance | 4× annual base salary - automatic, day one |
| Long-term disability | 66.67% of salary (less social security) - automatic, day one |
| Pension | Irish Life DC plan: 6% employer / 6% employee |
| Tax note | Health and dental premiums are taxable benefits-in-kind |
| State auto-enrolment | Mandatory for eligible employees not in a qualifying pension |
Statutory Context: Pension Auto-Enrolment
Ireland's state auto-enrolment (AE) pension scheme applies to employees aged 23 - 60 earning €20,000+ who aren't already in a qualifying occupational pension. Employers must match employee contributions at every phase and cannot substitute a lower-value plan. Contributions phase up over time: 1.5% employee / 1.5% employer (+0.5% state) in years 1 - 3, rising in steps to 6% / 6% (+2% state) from year 10. Employees can opt out after 6 months but are automatically re-enrolled every 2 years. Employees who join Toku's Irish Life pension (below) are exempt.
Health Insurance: Irish Life Health 4D Health 4
Optional private medical insurance complementing Ireland's public system: private and semi-private hospital access (€50 excess per claim), maternity cover, psychiatric inpatient care, emergency inpatient treatment abroad up to €100,000 with repatriation up to €1,000,000, GP visits at 75% reimbursement, physiotherapy €40/visit up to 10 visits/year, and health screening up to €200/year.
Annual premiums: Adult €1,976.20; young adult rates step up from €987.90 (18 - 20) to the full adult rate at 25; child €584.60; newborns free. Premiums are processed as a taxable benefit-in-kind through payroll.
Dental: DeCare
Optional dental cover: routine exams and cleanings 100%, basic and major treatments 70%, one-time orthodontic benefit of €1,250 (ages 8 - 18), and an oral cancer benefit. Gross monthly rates: employee €22.28; employee + child €39.31; employee + spouse €40.76; family €64.97. Also treated as a taxable benefit-in-kind.
Life & Disability (Automatic)
All employees are covered from day one with no action needed: life insurance at 4× annual base salary and long-term disability at 66.67% of salary (less social welfare), payable to state retirement age. Both are employer-funded.
Retirement: Irish Life Pension
Opt-in defined contribution plan with a 6% employer / 6% employee contribution structure - tax relief on contributions, tax-free growth, and a tax-free retirement lump sum under Irish rules. Joining this plan satisfies the auto-enrolment requirement.
Enrollment
Life and disability are automatic. Health, dental, and pension are opt-in during onboarding - employees enroll via their Toku account or by contacting [email protected]. Life-event changes (marriage, newborns) should be submitted promptly; newborn coverage is effective immediately.
Last verified July 2026. This guide is for general information and doesn't constitute legal or tax advice. Questions? Contact [email protected].