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[Ultimate Guide] Locum Working in Ireland: What You Need to Know About Tax, Compliance & Payroll in 2025

The flexibility and earning potential of locum work makes it an increasingly attractive option for doctors and healthcare professionals accross Ireland. But with that freedom comes extra responsibility - from tax and compliance to payroll and invoicing - which can be daunting if you're managing it all yourself. At Beacon lcoum Contracting , we remove […]
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May 23, 2025 

The flexibility and earning potential of locum work makes it an increasingly attractive option for doctors and healthcare professionals accross Ireland. But with that freedom comes extra responsibility - from tax and compliance to payroll and invoicing - which can be daunting if you're managing it all yourself.

At Beacon lcoum Contracting , we remove the stress by offering an all-in-one solution: tax, compliance, payroll, invoicing and more. Here's what every locum worker needs to know in 2025.

🔍 1. What Is Locuming in Ireland in 2025?

Locuming in Ireland offers flexibility, independence, and strong earning potential for doctors and healthcare professionals. But it also requires taking charge of your own taxes, payroll, and financial compliance — which can quickly become overwhelming without support.

That’s where Beacon Locum Contracting comes in. We handle the accounting, payroll, invoicing, and company setup so you can focus on your patients.


💼 2. Tax Responsibilities for Locum Doctors

If you're locuming in Ireland, you're likely operating as a:

  • Sole trader
  • Director of a limited company
  • Employee of an umbrella company

Each setup has tax implications, including responsibility for:

  • Income Tax
  • Universal Social Charge (USC)
  • PRSI contributions
  • Self-assessment tax returns

💡 Tip: Use Revenue.ie for up-to-date tax rules. Or better yet, let us do it for you!


🏢 3. Choosing a Business Structure as a Locum

We help clients choose the best model for locuming in Ireland:

➤ Sole Trader

Simple to set up, but less tax-efficient if you're earning over €80,000.

➤ Umbrella Company

A great hassle-free option. We handle your tax deductions, payroll, and invoicing.

➤ Limited Company

Maximises your take-home pay, especially for high earners. Beacon Locum can set this up for you in just a few days.


📊 4. Payroll and Invoicing for Locums

Many locums juggle multiple hospitals or agencies, which means irregular payments and paperwork chaos.

We take care of:

  • Creating and sending invoices
  • Managing payroll through our umbrella solution or your limited company
  • Ensuring PAYE, PRSI, and USC deductions are accurate
  • Keeping you compliant and paid on time

✅ No spreadsheets. No chasing payments.


📅 5. Key Deadlines to Know in 2025

Avoid penalties by marking these dates:

  • 31 October 2025: Paper tax return deadline
  • 15 November 2025 (est.): ROS online tax return deadline
  • Monthly/Quarterly: Payroll and VAT return deadlines (if applicable)

Our team tracks and submits everything on time — so you don’t have to.


🧾 6. Claimable Expenses for Locum Doctors

When you're locuming in Ireland, you may be eligible to claim:

  • Medical indemnity insurance
  • CPD and education costs
  • Travel between clinics (not home-to-work)
  • Medical equipment and work-related tech
  • Mobile and internet (proportional use)

We’ll ensure these are properly recorded and Revenue-compliant.


⚠️ 7. Revenue Compliance Trends in 2025

Increased automation means Revenue is cross-referencing hospital payments with your tax returns.

Errors or inconsistencies? They’ll catch them.

With Beacon Locum Contracting, your finances are handled with full transparency and compliance — giving you peace of mind.


🧠 8. Why Choose Beacon Locum Contracting?

We offer specialist accounting for healthcare professionals, with:

  • ✅ Umbrella company services
  • ✅ Company formation
  • ✅ Tax returns, VAT, and PRSI filing
  • ✅ Payroll & invoicing support
  • ✅ Year-round compliance and financial advice

👩‍⚕️ Whether you’re a locum GP, registrar, or consultant, we’ve got your back.

📞 9. Ready to Simplify Your Locum Career?

Let us handle your accounts while you handle your patients.
Locuming in Ireland doesn’t have to be stressful.
Contact our team at [email protected] or 01 908 1250

Beacon Locum Contracting – Ireland’s trusted partner for accounting, payroll, and compliance for locums and medical consultants

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