Admin and tax resources for Irish contractors: Revenue Commissioners compliance, RCT scheme, sole trader vs company registration, employer PRSI, and insurance obligations.
Year one is generous: preliminary tax on a nil prior year is nil. Here's why the second October then costs twice, and the set-aside habit that stops it hurting.
A €10,000 job can land as €6,500, and a builder can owe €3,500 on a payment he made in full. Here's how the three RCT rates are set, and the ROS step that decides both.
The October rise is €68 a year on a €45,000 wage. The real story is the cost stack around it, and the helper paid every Friday who is already an employee. Here's the full first-hire arithmetic.
Ireland has no compulsory employers' liability law and no compulsory public liability. Here's the short statutory list, the long list the site demands instead, and the helper who falls between them.
The 12.5% rate only reaches profit you never take out. Here's the myth-by-myth reality of incorporating as an Irish tradesperson, and the one surplus figure that decides it.
