It is not possible to provide a direct cost comparison between directly-employed nursing staff and agency staff, since the rate of pay varies as between individuals. Directly-employed staff may be in receipt of additional remuneration in respect of working unsocial hours, as well as allowances in respect of particular types of work or qualifications held. On average, such additional payments add approximately 20% to a nurse's basic pay. Agency nurses are currently paid, depending on experience, at either the first or fifth point of the 2010 consolidated salary scales and receive the statutory minimum annual leave. Additional costs arise in respect of commission payable to the employing agency, on which VAT is levied.
In the context of the expenditure allocation for the health service in 2012, the HSE will be focusing on a range of measures to contain the costs of service provision, including a reduced reliance on the use of agency staffing. The cost implications for the health service arising from the implementation in Ireland of the EU Temporary Agency Work Directive will therefore be dependent on both the extent of ongoing usage of agency staffing and the precise terms of the legislation when enacted by the Oireachtas.