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Compensation of Employees

Compensation of Employees

Compensation of Employees decreased by 0.1% in Q3 2025

Online ISSN: 2009-5775
CSO statistical release, , 11am
Table 7.1 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin, Q3 20251
 Amount €mQuarterly % change
Public Admin, Education and Health10,159-1.9
Distribution, Transport, Hotels and Restaurants6,6144.6
Professional, Admin and Support Services5,801-1.6
Industry (excl. Construction)4,9630.1
Information and Communication3,276-2.0
Financial and Insurance Activities2,854-3.6
Construction1,722-3.8
Arts, Entertainment and Other Services7071.6
Agriculture, Forestry and Fishing351-3.5
Real Estate Activities56057.0
Total37,007-0.1
1Constant Market Prices, seasonally adjusted

On a seasonally adjusted basis, total Compensation of Employees at constant market prices decreased by 0.1% in the third quarter of 2025. Distribution, Transport, Hotels and Restaurants increased 4.6% in the quarter. This increase was offset by a decrease of 3.8% in the Construction sector.

`-ConstantCurrent
2019Q11.241530186920353.47270639334936
2019Q20.580066409626291.64013905524982
2019Q31.08879235243666-0.0609639842007237
2019Q40.4230554086668733.5017576964985
2020Q1-1.397773997325691.09153048799642
2020Q2-12.0322695278261-12.6959604697748
2020Q313.95914816685967.36873242967786
2020Q4-1.638577570096578.10888169253701
2021Q1-0.884996316978481-2.5289134051216
2021Q25.083859713892764.97709928739141
2021Q33.066274273878044.52345595642447
2021Q43.451031837142244.01894643674101
2022Q12.63324059956891-0.287024153531956
2022Q20.03935149940343942.24859363297092
2022Q30.8313522651727251.74410524989366
2022Q40.8141441289162282.85106069019008
2023Q11.777288064917485.60150295844748
2023Q20.6414069408612550.645113719326251
2023Q30.4711051974205290.191841854181796
2023Q4-0.4656458478057733.03217961145328
2024Q11.991365593695683.44623832277053
2024Q20.5707004240352860.682850192846929
2024Q31.119256816882810.00690547171529055
2024Q4-0.8084852802988873.23084026844644
2025Q1-1.334327665143463.35985779659322
2025Q22.28306018298849-0.237654275280952
2025Q3-0.1162710068845610.157653060640284
Column1Q3 2025Q3 2024
Public Admin, Education and Health9.3976677619.511900739
Distribution, Transport, Hotels and Restaurants6.6136464096.724004171
Professional, Admin and Support Services5.7768847195.514113671
Industry (excl. Construction)4.9706321314.72663016
Information and Communication3.2831198553.599139088
Financial and Insurance Activities2.7439086862.699821163
Construction1.7648378831.822220107
Arts, Entertainment and Other Services0.7070278310.707997861
Real Estate Activities0.5599081660.484335203
Agriculture Forestry and Fishing0.3736362450.400404181

On a non-seasonally adjusted basis, Compensation of Employees at constant market prices remained constant in Q3 2025 compared to the corresponding period of the previous year.

ForeignDomestic
Q1 20208.89939718.851903
Q2 20207.89659716.24461
Q3 20207.80980717.849628
Q4 20208.58238419.968652
Q1 20219.12596918.225906
Q2 20218.89500519.799299
Q3 20218.61953821.097335
Q4 20219.32602722.183022
Q1 202210.99346420.197203
Q2 202210.48516721.365907
Q3 202210.25082121.655278
Q4 202210.65526322.987469
Q1 202312.48677722.96445
Q2 202311.74521623.72786
Q3 202311.18198423.719141
Q4 202311.724225.000785
Q1 202413.40844124.899675
Q2 202412.44782625.782349
Q3 202411.70510725.625642
Q4 202412.53877126.721178
Q1 202514.37918626.702688
Q2 202513.29568727.340526
Q3 202512.44193427.402853

In Q3 2025, €27.4 billion was compensated to employees of Irish-owned enterprises, while €12.5 billion was paid to those employed in foreign-owned enterprises. These figures are now available on both a seasonally and non-seasonally adjusted basis in PxStat table NAQ11.

Foreign-owned enterprises are identified by using institutional sector codes which are outlined in The European System of Accounts. Institutional units are any unit that has autonomy of decision and/or a complete set of accounts. Foreign controlled enterprises are any unit with the following institutional sector code: S.11003, S.12203, S.12303, S.12403, S.12503, S.12603, S.12703, S.12803 and S.12903. The foreign/domestic split is calculated using PMOD company level data.

The Labour market division in the CSO publish a labour market churn report each quarter and have recently started publishing this analysis at enterprise ownership level. (See: Employment and Earnings Insights by Nationality of Enterprise Ownership - CSO - Central Statistics Office). Labour market churn gives a view of employment in the economy while also capturing the dynamic nature of labour mobility and churn across time. Payroll records from Revenue’s PAYE modernisation provide information on new hirings, job stayers, and leavers to estimate the overall jobs churn in the economy. Total employment estimates from this analysis are included in table 7.6 alongside Compensation of Employees. In Q3 2025, there were 2.2 million employees in Irish-owned enterprises, with a total remuneration of €27.4 billion.

Column1ForeignDomestic
2019Q17548.7137095345618521.8971628447
2019Q27792.187515972318706.0176272671
2019Q37858.5027760583218623.548005584
2019Q48210.8168197543119198.5712133249
2020Q18299.3976853331919409.1721747003
2020Q27960.0124504166916230.688333447
2020Q38122.7885845965317850.460212894
2020Q48774.9845434001619304.4042707872
2021Q18548.5033954852418820.781990904
2021Q28942.4239765975919789.0579177217
2021Q38975.6307697939121055.507053643
2021Q49606.033958746221632.0392081585
2022Q110302.745931678820845.666420139
2022Q210505.010376486721343.8031922455
2022Q310747.549984650621656.7404135627
2022Q410933.651814823622394.5045688683
2023Q111636.288662874623558.7453866457
2023Q211739.463244441623682.6187982537
2023Q311771.048870524323718.9875511515
2023Q412074.235230984524491.9228391667
2024Q112418.356855263625407.9581674659
2024Q212407.645799728825676.9662880804
2024Q312396.026360122425691.2156498024
2024Q412971.267712376426346.5122495458
2025Q113336.240179040927302.5612783792
2025Q213269.007920151527273.2136881821
2025Q313181.234725904127424.9029356466
Column1Q3 2025Q3 2024
Public Admin, Education and Health731.6138356611726.3470730527
Distribution, Transport, Hotels and Restaurants579.7343934865580.435460156
Industry (excl. Construction)335.3597295101322.5330258011
Professional, Admin and Support Services247.7845914204246.3729343924
Information and Communication163.7084730796168.0753798174
Financial and Insurance Activities128.7903649938116.8627435502
Construction124.9947747708127.5659610943
Arts, Entertainment and Other Services85.179692205188.1056392067
Agriculture Forestry and Fishing31.358073702233.2289549022
Real Estate Activities5.631167295110.8556222702
Table 7.2 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin at Constant Market Prices (Chain linked annually and referenced to year 2023)

Table 7.3 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin at Constant Market Prices - Seasonally Adjusted (Chain linked annually and referenced to year 2023)

Table 7.4 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin at Current Market Prices

Table 7.5 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin at Current Market Prices - Seasonally Adjusted

Table 7.6 Breakdown of Compensation of Employees & Employment by Nationality of Enterprise Ownership

Table 7.7 Compensation of Employees by Nationality of Enterprise Ownership - Seasonally Adjusted

Table 7.8 Total number of Employees by NACE Rev. 2 A10 Sector