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Compensation of Employees

Compensation of Employees

Compensation of Employees increased by 1.0% in Q4 2025

Online ISSN: 2009-5775
CSO statistical release, , 11am
Table 7.1 Compensation of Employees by NACE Rev. 2 A10 Sector of Origin, Q4 20251
 Amount €mQuarterly % change
Public Admin, Education and Health10,8026.4
Distribution, Transport, Hotels and Restaurants6,335-4.2
Professional, Admin and Support Services5,507-4.9
Industry (excl. Construction)5,1573.4
Information and Communication3,4251.0
Financial and Insurance Activities2,9594.4
Construction1,91911.1
Arts, Entertainment and Other Services687-2.8
Agriculture, Forestry and Fishing334-1.9
Real Estate Activities347-38.0
Total37,4711.0
1Constant Market Prices, seasonally adjusted

On a seasonally adjusted basis, total Compensation of Employees at constant market prices increased by 1.0% in the fourth quarter of 2025, in part driven by an 11.1% increase in Construction and a 6.4% increase in Public Admin., Education and Health.

This indicates a 1.0% increase in labour input due to labour quantity and composition of the workforce.

`-ConstantCurrent
2019Q11.235530580562923.45771555283481
2019Q20.6107929089830041.62178563083095
2019Q31.07378156479341-0.00548362049846984
2019Q40.3935901991876323.52972515782464
2020Q1-1.37203576342870.821817380701106
2020Q2-12.0199454323723-12.5602073560845
2020Q313.94948805131077.40811811340034
2020Q4-1.698302995135468.00831428026183
2021Q1-0.794799655128664-2.2276739807874
2021Q25.070908910617064.68186119801908
2021Q33.036364527093934.30710051922638
2021Q43.375540078988024.3125807584439
2022Q12.77078657678997-0.127764588437973
2022Q20.006906880889978591.99290127276188
2022Q30.7950536588591911.54810739900602
2022Q40.734484817201023.39958564763034
2023Q11.964844104846415.3530185238762
2023Q20.5603361111931720.537956483012425
2023Q30.409469438749510.124321135197047
2023Q4-0.4935818421298313.44141103480937
2024Q12.16879280792613.16462491273231
2024Q20.4337716241608950.589295689447589
2024Q31.0430861753655-0.265960597671722
2024Q4-0.8038743115425964.08364795413434
2025Q1-0.9337688133048693.02715574412737
2025Q22.24960487520707-0.455373896356437
2025Q3-0.16199010610668-0.297202811009012
2025Q40.995069365489432-2.23311695752182
Column1Q4 2025Q4 2024
Public Admin, Education and Health11.07675136510.518483332
Distribution, Transport, Hotels and Restaurants6.3350728666.384868116
Professional, Admin and Support Services5.2297191445.204197775
Industry (excl. Construction)4.9783416454.616160627
Information and Communication3.2890852573.476837974
Financial and Insurance Activities2.8831650052.81232038
Construction1.873437811.729961058
Arts, Entertainment and Other Services0.6869922720.696758624
Real Estate Activities0.3472492510.452317372
Agriculture Forestry and Fishing0.3022971310.327233354

On a non-seasonally adjusted basis, Compensation of Employees at constant market prices increased by 2.2% in Q4 2025 compared to the corresponding period of the previous year.

ForeignDomestic
Q1 20209.146071889618.6052281446
Q2 20208.110919604216.0302876123
Q3 20208.032298813717.6271371348
Q4 20208.819246410119.7317902728
Q1 20219.388773952717.9631010452
Q2 20219.134478433519.5598259222
Q3 20218.877179364220.8396932338
Q4 20219.613344937621.895703555
Q1 202211.019901603820.1707655753
Q2 202210.489844710521.3612284203
Q3 202210.256972164721.6491265284
Q4 202210.66001248822.9827196905
Q1 202312.493843876522.9573830232
Q2 202311.752527069523.7205485919
Q3 202311.187347327323.7137782066
Q4 202311.729690037324.995295026
Q1 202413.421018938624.8870966416
Q2 202412.463498813525.766676615
Q3 202411.718099378525.6126495809
Q4 202412.549540399726.7104091635
Q1 202514.39564866126.6862248784
Q2 202513.3092168927.3269961227
Q3 202512.458439877327.3863298494
Q4 202512.49902404426.9209604882

In Q4 2025, €26.9 billion was compensated to employees of Irish-owned enterprises, while €12.5 billion was paid to those employed in foreign-owned enterprises.

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). 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 Q4 2025, there were 2.2 million employees in Irish-owned enterprises, with a total remuneration of €26.9 billion.

ForeignDomestic
2019Q17563.5370124902918516.3253239757
2019Q27783.4229732203618719.398823159
2019Q37872.9410493062818628.4274329044
2019Q48209.1528051106719227.6411475843
2020Q18295.6756367324319366.598657373
2020Q27952.3558020664716235.4794812905
2020Q38130.4686158405817849.2300743821
2020Q48762.9725969083619297.2620134925
2021Q18573.1528011291218861.9912639079
2021Q28939.2699643657919780.3494652728
2021Q38948.1942839223921008.40802329
2021Q49611.7163127395921636.7886614572
2022Q110326.402622554220882.1778278693
2022Q210501.327399873721329.2092475572
2022Q310695.237368956321628.0701714568
2022Q410989.922255255622432.2438091407
2023Q111646.340505782123564.9202991222
2023Q211728.580988928823672.1010762259
2023Q311708.166618322123736.5259766434
2023Q412155.719488636724508.7706685462
2024Q112430.969334274725393.8144125487
2024Q212380.730935004525666.9526319818
2024Q312282.049374705825664.4423456655
2024Q413104.245508169126391.8473450069
2025Q113367.646830859627324.0542658272
2025Q213240.808650731527265.5930611776
2025Q313022.783715735627363.2318316471
2025Q412994.707686018926489.4408997078
Column1Q4 2025Q4 2024
Public Admin, Education and Health765.579134017740.6085491604
Distribution, Transport, Hotels and Restaurants571.6652440394564.4696328632
Industry (excl. Construction)331.1171226654316.7009063727
Professional, Admin and Support Services226.767939712238.8828764303
Information and Communication148.8367879261164.5083333928
Financial and Insurance Activities130.8233189912122.4039785827
Construction135.3624311831124.5372104007
Arts, Entertainment and Other Services83.49732985785.7051638452
Agriculture Forestry and Fishing27.801233989129.239329589
Real Estate Activities8.278718719110.7837427487
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 by Foreign and Domestic Enterprises

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