Ireland HR Information

Updated on: 2025/08/05 15:25 (UTC)

Overview

The employment relationship in Ireland is governed by a number of laws, including the Industrial Relations Act, the Workplace Relations Act and the Minimum Notice and Terms of Employment Act.

Hiring

Employment Contracts

New employees must receive, within five days of their start date, a written “Day 5” statement of the following core terms of employment:

• the full names of the employer and employee;
• the address of the employer;
• the expected duration of the contract (where the contract is temporary or fixed term);
• the rate or method of calculating pay and the pay reference period; and
• the expected normal length of the working day and week.

Employees can file a claim with the Workplace Regulations Commission to receive up to four weeks’ pay if their employer fails to provide a “Day 5” statement or provides false or misleading information. Penalties for failure to provide a “Day 5” can includes fines and/or 12 months imprisonment for senior managers/executives in the company.

Within two months of staring work, employees must receive a written statement of the following remaining terms of employment:

• place of work;
• title or nature of the job (job description);
• date of commencement of employment;
• duration of a temporary contract;
• remuneration of employee;
• when remuneration is payable and pay reference period;
• hours of work including overtime;
• terms and conditions relating to paid leave, sick leave, and pensions;
• requisite notice periods on the part of employee and employer;
• reference to collective agreements affecting the terms and conditions of employment; and
• entitlement to rest periods and breaks.

If an employee works outside Ireland for more than one month, an employer must also provide the following information:

• period of employment outside Ireland,
• currency in which payment is to be made,
• details of benefits in cash or kind and
• terms and conditions governing employee’s repatriation.

Part-time and fixed-term workers. The Protection of Employees (Part-Time Work) Act, 2001 prohibits less favorable treatment of an employee, including in remuneration, due to part-time status. A part-time employee is defined as one whose normal hours of work are less than the hours worked by a comparable full-time employee.

While employers are not obligated to grant requests for part-time employment, a Code of Practice on Access to Part Time Working, published in 2006 by the Labour Relations Commission, gives employers guidelines on dealing with this issue.

The Protection of Employees (Fixed-Term Work) Act, 2003 provides similar protection to a fixed-term employee, defined as a person who enters into a contract of employment directly with an employer, where the end of the contract is determined by an objective condition, such as arriving at a specific date, completing a specific task or the occurrence of a specific event. This act prohibits less favorable treatment of fixed-term employees in their conditions of employment compared to a “comparable permanent” employee.

Both part-time and fixed-term employees may be treated less favorably than their full-time or permanent counterparts where such treatment is justified on objective grounds other than their status as part-time or fixed-term and involves the achievement of a legitimate objective of the employer necessitating the difference in treatment.

The maximum duration for which an employee can be employed on successive fixed-term contracts is four years, unless there are objective grounds justifying the renewal of the fixed-term contract. An employer is obligated to inform the fixed-term employee of any permanent vacancies that arise in the company.

Rights under both acts are enforced by the Workplace Relations Commission.

Agency (temporary) workers. Employers establishing themselves in Ireland should note that the use of agency (temporary) workers does not relieve them of all obligations that employers would normally have towards employees. This is particularly the case where the agency worker is paid directly by the employer. Even if this is not the case, certain employment rights apply, such as those on unfair dismissals, working time and maternity leave. For example, Section 13 of the Unfair Dismissals Act provides that where an individual agrees with an employment agency (within the meaning of the Employment Agency Act, 1971) to provide services for a third party, that individual would be deemed to be an employee of the third party (i.e. the hiring company) for the purpose of the UDA.

The Protection of Employees (Temporary Agency Work) Act, 2012 provides that agency workers are entitled with very limited exceptions to equal treatment from the date of engagement.

Right to Disconnect. The Workplace Relations Commission Code of Practice for Employees and Employers on the Right to Disconnect (Code) states that employees have a right to be able to disengage from work and refrain from engaging in work-related electronic communications, such as e-mails, telephone calls or other messages, outside normal working hours. Employers have a duty to respect an employees’ right to disconnect and cannot penalize them for refusing to attend to work matters outside the normal working hours.

Work from home. Ireland’s Department of Enterprise, Trade & Employment has set up a guidance page that acts as a resource for employers and employees adopting remote working practices.

Employment Status. In July 2021, Ireland updated its code of practice on determining employment status, taking into account current labor market practices and developments in legislation and case law. These developments include new forms of work such as platform work and the gig economy. It is intended to be a ‘living document’, which will continue to be updated to reflect relevant changes into the future.

Restrictions on Hiring

There are strict provisions governing the terms and conditions under which a young person may be employed. The Protection of Young Persons (Employment) Act, 1996 is the primary legislation in this regard.

Generally speaking, the act aims to protect the health of young workers to ensure that their education is not put at risk by working during the school year. The act limits the employment of young persons aged 14 and 15 and restricts the full-time employment of children under the age of 16. In general, no child under the age of 13 is permitted to work without a license from the government.

The act defines a “young person” as someone who has reached the age of 16 years but has not reached the age of 18 years and defines a “child” as any person who has not reached the age of 16.

Under the act, employers cannot employ children in regular full-time jobs. Children aged 14 and 15 can be employed only subject to strict conditions; during any period outside the school term, for example, their hours of work should not exceed seven in any day or 35 in any week.

An employer may employ a child over the age of 15 years to do light work during the school term, provided the hours of work do not exceed eight in any week. Children under the age of 15 cannot be employed during the school term.

An employer can only employ a young person under the following conditions:

• The employer does not require or permit the young person to work for more than eight hours in any day or 40 hours in any week.
• The employer does not require or permit the young person to work between 10:00 p.m. and 6:00 a.m. During school holidays and on weekend nights when young persons do not have school the next day, however, they are permitted to work up until 11:00 p.m. but then not before 7:00 a.m. the following morning.
• Specified rest periods are provided for both children and young persons. The employer must ensure that the young person receives a minimum rest period of 14 consecutive hours in each period of 24 hours and a minimum rest period of two days in any period of seven days, which must, as far as practicable, be consecutive. In addition, an employer must not permit a young person it employs to work for any period exceeding four hours without a break (unpaid) of at least 30 consecutive minutes.
• Before employing children or young persons, the employer must obtain a copy of their birth certificates and in the case of a child written permission from the parent or guardian of the child prior to commencement of employment. Employers must keep specific records of employees under 18 years of age, including the starting and finishing times each day, the rate of pay and the total amount paid in wages. These records must be kept for at least three years.

Recordkeeping

Any employer that does not have an electronic means of time recording is required to record on a prescribed statutory form the following information:

• the name and address of each employee, his/her social insurance number and a brief job description;
• a copy of the statement of terms and conditions provided to each employee, pursuant to the Terms of Employment (Information) Act, 1994;
• the days and total hours worked in each week by each employee;
• any annual leave or public holiday entitlement granted each week to each employee and payments made to each employee in respect of that leave;
• any additional day’s pay in lieu of public holiday entitlement and
• a copy of a written record of notifications required to be issued to employees concerning starting and finishing times.

Before employing children or young persons, the employer must obtain a copy of their birth certificates and in the case of a child written permission from the parent or guardian of the child prior to commencement of employment. Employers must keep specific records of employees under 18 years of age, including the starting and finishing times each day, the rate of pay and the total amount paid in wages. These records must be kept for at least three years.

Background Checks

Applicants must be notified of the nature and extent of any background checks that will be conducted during the recruitment process. Employers are required to obtain applicants’ consent and ensure the processing of the information is in the company’s legitimate interests.

Noncompetition Agreements

Noncompetition agreements are usually included in employment contracts, but there is no definitive rule of law as to their enforceability. Courts have held that agreements that restrain an employee’s post-employment activities will only be enforceable if the employer can show that the agreement is drafted to protect a legitimate commercial interest and goes no further than necessary to protect that interest.

Employers may insert what is known as a “garden leave” clause into employment contracts. This provides that where an employee has given notice and the notice period has not yet expired, the employer can insist on the employee remaining at home on paid leave while the notice period runs its course. In situations where an employee is resigning to join a competitor or to set up a competing business, this ensures that the restrictions in the employment contract concerning confidential information, fidelity and other terms and conditions of employment remain in place while the employee is still in employment.

Reference Citations

Employment Contracts: Terms of Employment (Information) Act, 1994, No. 5, § 3-4; Protection of Employees (Fixed-Term Work) Act, 2003, No. 29, § 5; Protection of Employees (Part-Time Work) Act, 2001, No. 45, § 12; Code of Practice on Access to Part-Time Working; Protection of Employees (Temporary Agency Work) Act, 2012, No. 13, § 6; Unfair Dismissals Act, 1977, No. 10, § 6; Employment (Miscellaneous Provisions) Act 2018, § 7

Restrictions on Hiring: Protection of Young Persons (Employment) Act, 1996, No. 16, §§ 3-6

Recordkeeping: Organization of Working Time Act, 1997, No. 20, § 25

Immigration and Work Permits

In General

Non European Economic Area nationals seeking employment in Ireland must obtain an employment permit. An employment permit will not be issued if it would result in more than 50 percent of the employees in a company being non-EEA nationals unless a strong business case for waiver of this rule can be made. A labor market needs test generally is required to establish that vacancies cannot be filled by Irish or other European nationals.

Visas and Work Permits

Any European Economic Area or Swiss national may work in Ireland without obtaining the prior approval of either the Department of Jobs, Enterprise and Innovation or the Naturalization and Immigration Service. Non-EEA nationals seeking employment in Ireland must obtain an employment permit.

The current system includes nine categories of employment permits:

• critical skills permits,
• general employment permits,
• intracompany transfer permits,
• exchange agreement permits,
• contract for services permits,
• sport and cultural permits,
• reactivation permits,
• internship permits and
• spousal/partner and dependant permits.

An employment permit will not be issued if it would result in more than 50 percent of the employees in a company being non-EEA nationals unless a strong business case for waiver of this rule can be made or the employer is a start-up company supported by the enterprise development agencies.

Ireland does not permit use of the EU Blue Card for non-Europeans working in Europe. The four main types of employment permit are as follows:

Critical skills employment permits. The critical skills employment permit is available for an extensive list of occupations with annual salaries of 60,000 euros and above and for occupations on the Highly Skilled Occupations List with salaries above 30,000 euros. This list of occupations is reviewed on a regular basis. The current list includes occupations in which skill shortages are being experienced, such as health care, information and communications technology and engineering. There is no labor market needs test for critical skills employment permit applications and therefore no requirement to advertise with the Department of Social Protection Employment Services, the European Employment Service (EURES) or in local and national newspapers.

Critical skills permits will be granted initially for a period of two years. Holders are not required to renew permits but must apply for a support letter from the Department of Jobs, Enterprise and Employment confirming current employment and then apply to their local immigration officers for permission to remain without an employment permit. This may eventually lead to the granting of permanent or long-term residence. Those granted a permit will be allowed to bring their spouses/partners and dependants to join them immediately.

General employment permits. The alternative means for a non-EEA national to secure lawful employment in Ireland is by acquiring a general employment permit from the Department of Jobs, Enterprise and Innovation. The main attraction of the general employment permit for prospective candidates is that it permits a broader range of occupations than the other classes of employment permit and may be obtained in connection with a 12-month contract of employment. All occupations under the Highly Skilled Eligible Occupations List with a minimum annual remuneration of 30,000 euros (or 27,000 euros in certain instances) are deemed eligible. General employment permits may be granted for an initial six months to two years and may be renewed for an additional period of up to three years. After five years, the applicant may apply to the Irish Naturalization and Immigration Service for long-term residency.

Unlike the critical skills employment permits, a labor market needs test is required for general employment permits to establish that the vacancies cannot be filled by Irish or other European nationals. The employer must advertise the vacancy with the Department of Social Protection Employment Services and the EURES Employment Network and in newspapers.

If the vacancy remains unfilled after being posted for the requisite time, the Department of Social Protection will provide the relevant documentation to the employer to enable it to apply for a permit. This procedure takes approximately six to eight weeks.

It should be noted that work permit applications are generally issued for positions that require skills of a highly technical nature. No general permit will be issued for jobs that fall into “ineligible categories of employment.” A list of such categories of employment is published by the department on a regular basis.

Spouses are required to apply for an employment permit in their own right according to standard employment permit eligibility criteria.

Intracompany transfer permits. The intracompany transfer scheme was introduced to allow multinational companies to transfer certain categories of staff between branches in different countries or to transfer them to Ireland on a temporary basis in a start-up situation.

This type of permit will only be available for those with annual salaries above 40,000 euros who can show that they fit into one of the following three categories:

• transnational senior management,
• key personnel or
• trainees.

The applicant must also have been with the employer for at least six months. No labor market needs test will be required in connection with intracompany transfer applications. These permits will be granted for a period of two years initially and may be renewed for up to an additional three years.

Trainee holders of intracompany transfer permits can apply for a critical skills or general permit within the first 12 months of commencing employment in Ireland.

Contract for services permits. The contract for services permit is designed for situations where a foreign contractor has won a contract to provide services to an Irish entity on a fee-for-service basis. Permits are granted for a maximum two years and may be extended upon application for a further three years. The employee in question must have worked for the foreign contractor for at least six months before transfer. Spouses, partners and dependants must apply for permits in their own right. A labor market needs test is required in most cases, and there is a minimum salary criteria of 40,000 euros.

Internship permits. Internship employment permits are designed to facilitate those non-EEA nationals who are full-time students in gaining work experience. They can only be issued for a maximum period for 12 months and are nonrenewable.

The proposed internship must be in one of the employments on the Highly Skilled Eligible Occupations List, the course of study must be wholly or substantially concerned with the skills shortages identified on the list and the remuneration must be the national minimum wage or higher. It must be a requirement for the completion of the course of study that the student gain work experience in that particular field, and the student must leave Ireland at the end of the internship.

Penalties

The Employment Permits Acts 2003 and 2006 (as amended) provide for fines of up to 250,000 euros or 10 years’ imprisonment for employers that employ non-EEA nationals without employment permits.

Reference Citations

Visas and Work Permits: Department of Jobs, Enterprise and Innovation, Employment Permits

Penalties: Employment Permits Act, 2003, No. 7, § 2

Nondiscrimination

In General

Under the Employment Equality Acts, 1998-2011, discrimination on the following grounds is prohibited: gender, civil status, family status, sexual orientation, religious belief, age, disability, race (which includes color, nationality and ethnic or national origins) and membership of the traveller (gypsy) community. Discrimination is defined as the treatment of one person in a less favorable manner than another person in a comparable situation on any of the nine grounds specified above. Discrimination may be direct or indirect, the main difference being that indirect discrimination is permissible if objectively justified by a legitimate aim and the means of achieving that aim are appropriate and necessary.

Discrimination is prohibited not just in relation to conditions of employment, training, promotion and dismissal but also in relation to access to employment (i.e. the recruitment process), advertising, services of employment agencies, vocational training and membership in trade organizations and professional bodies. The EEA provides for implied entitlements in contracts of employment to equal pay (except for pensions) and equal terms and conditions of employment.

Employers may also be liable for acts of penalization against an employee who complains of discrimination.

Employers are liable for their employees’ acts, including acts of discrimination, whether or not the employee acted with the employer’s knowledge or approval, provided the act was committed during the course of employment. It is a defense for an employer to prove it took such steps as were reasonably practicable to prevent acts of discrimination against one employee by another in the course of employment. When an employee is harassed because he or she belongs to one of the nine protected groups, the employer is liable for the acts of the harasser unless the employer has taken reasonable steps to prevent harassment of the employee or to reverse its effects. An employer may also be liable for the actions of a client, customer or other person with whom it might reasonably expect the employee to come into contact in the course of employment.

Positive action is permitted to prevent or compensate for disadvantages linked to the nine discriminatory grounds.

Disability Discrimination

Under the Employment Equality Acts, 1998-2011, discrimination on the basis of disability is prohibited. There are also special provisions in relation to disabled persons. An employer is required to do what is reasonable to accommodate the needs of a person who has a disability unless such measures would impose a “disproportionate burden” on the employer, taking into account financial and other costs, the scale and financial resources of the business and the possibility of obtaining public funding or other assistance.

Pay Discrimination

. The Employment Equality Acts provide a right to equal pay for men and women engaged in “like” work by the same employer.

Gender Pay Reporting: Under the Gender Pay Gap Act 2021, employers with 250 or more employees must publish gender pay gap information beginning in December 2022. These employers must choose a snapshot date in June 2022 to serve as the basis of their reporting, and publish the pay gap information on the same date in the month of December.

In their reports, employers must provide:

• the mean and median hourly wage gap, (the former reflecting the entire pay range in an organization and the latter excluding the impact of unusually high earners);
• data on bonus pay;
• the mean and median pay gaps for part-time employees and for employees on temporary contracts; and
• the proportions of male and female employees in the lower, lower middle, upper middle and upper quartile pay bands.

Employers also must publish a statement setting out, in their opinion, the reasons for the gender pay gap and measures being taken or proposed to eliminate or reduce the gap.

The reporting requirement will extend to organizations with 150 or more employees in 2024 and to all employers with 50 or more employees in 2025.

EU Pay Transparency Directive: As a member state of the European Union, Ireland has until June 2026 to transpose the minimum requirements of the EU Pay Transparency Directive into its national law or amend any current pay equity laws to conform with the directive, which aims to promote pay equity between men and women. The directive introduces requirements on gender pay gap reporting, salary history bans during the hiring process, and wage disclosure in job vacancy listings. The national law may go beyond the minimum requirements of the directive, but the law may not directly conflict with the directive requirements.

Reference Citations

Nondiscrimination: Employment Equality Act, 1998, No. 21, §§ 6-8

Disability Discrimination: Employment Equality Act, 2004, No. 24, § 9

Pay Discrimination: Employment Equality Act, 2004, No. 24, §§ 19-20, 29

Employee Privacy

Employee Data

On May 25, 2018, the General Data Protection Regulation (GDPR) superseded the Data Protection Directive as the primary law governing data privacy in the EU. The GDPR establishes minimum requirements for the processing of employee data and allows EU member nations to introduce more restrictive local legislation. Stricter requirements can also be established in collective bargaining agreements or work contracts. For more information, see the In Focus: International Privacy Laws.

To assist employers with distinguishing “between commercial and personal data,” Ireland’s Data Protection Commission (DPC) issued guidance on processing the data of prospective, current, and former employees. The guidance, dated April 2023, includes case studies that examine how the DPC resolved specific complaints related to workplace privacy. The guidance also includes topics on employee rights and workplace policies on monitoring and tracking employees.

Employee Monitoring and Surveillance

While employees have a legitimate expectation of privacy in the workplace, this right must be balanced with the rights and interests of the employer to run its business efficiently and protect itself from any liability or harm an employee’s actions may create. These rights and interests constitute legitimate grounds that may justify appropriate measures to limit the worker’s right to privacy.

If surveillance or monitoring of e-mail and internet use (including the use of social media) is to be carried out, the reasons and purposes for which this will be undertaken must be made clear to employees. Where an employer has allowed the use of the company’s communications facilities for private use by employees, such private communications may be subject to some surveillance—for example, to ensure adequate virus checking. Details of surveillance measures to be undertaken must be clearly identified—for example, what type of surveillance and how and when it will be done.

The monitoring of e-mails should, if possible, be limited to traffic data and the times of communications rather than their contents. No covert e-mail monitoring is allowed by employers except in a case where specific criminal activity has been identified and the surveillance is required to obtain evidence and subject to the respect of legal and procedural rules.

Employers may use closed circuit television to monitor the workplace for various reasons. If CCTV is installed in a workplace, the employer should use signage to inform employees of the location of the cameras and to explain the purpose for which they are installed.

Under the GDPR, employers can monitor employees only if there is a lawful basis for doing so. Lawful bases can include preventing employee misconduct, deterring crime, and ensuring compliance with health and safety procedures. Employees must be given prior notice, and any data that is collected must be used and kept only to fulfill its original purpose.

Reference Citations

Employee Data: General Data Protection Regulation, 2016

Employee Monitoring and Surveillance: Working Document on the Surveillance of Electronic Communications in the Workplace, Directive 95/46/EC; General Data Protection Regulation, 2016

Compensation

Hours of Work

The maximum average hours an employee may work are 48 per week, not including rest or lunch breaks. The average is generally worked out over a four-month reference period.

Employees are entitled to a 30-minute break after working six hours and to rest periods of at least 11 consecutive hours in every 24-hour period and of 24 consecutive hours in a week. This rest period must include a Sunday unless the employer specifically provides otherwise in the contract of employment. Sunday workers are normally entitled to receive additional pay. There are also rules governing night workers.

There are some significant exceptions to the rules on working time, particularly regarding employees who are responsible for determining their own working time.

In some cases, employees can request to be placed into a “band of hours” based on the average number of hours worked by the employee during a ‘reference period’ (i.e. a period of 12 months from the commencement of employment and immediately before the request is made). The request must be made in writing and the employer can take up to four weeks to consider the request.

Minimum Wage

Effective Jan. 1, 2024, the standard hourly minimum wage is 12.70 euros. In 2023, Ireland’s standard hourly minimum wage was 11.30 euros.

The National Minimum Wage Act, 2000 applies to persons of any age who work under a contract of employment and includes part-time employees.

Any contractual provision that provides for less favorable pay than that to which an employee is entitled under the act is automatically modified to the extent necessary to comply with the act.

In calculating the minimum hourly rate under the act, “working hours” means the greater of:

• hours of work specified in a written document, such as a contract of employment, statement of terms and conditions or any collective agreement, registered employment agreement or employment regulation order that relates to the employee or
• the actual hours worked by the employee or which the employee is required by the employer to be available for work (and which must be paid as though the employee were actually carrying out work).

“Working hours” is defined to include time such as overtime, time spent traveling on business and time spent on training courses during normal working hours but does not include travel to and from work, time spent on standby or on call at a place of work or time spent on annual, sick, protective, adoptive or parental leave or on layoff, strike or lockout.

Separate provisions apply to employees who control their own working hours.

An employee’s average hourly rate of pay will be calculated over a specified reference period by dividing pay includible under the act by the number of hours worked. The hourly rate should then be compared with the minimum hourly rate as prescribed in order to establish compliance with the act. In the event that the hourly rate of pay is less than the statutory rate, the underpayment must be paid to the employee. The maximum pay reference period is one calendar month.

All employees covered by the act are entitled to the minimum hourly rate of pay unless they fall into a category to which a subminimum hourly rate of pay applies. Subminimum rates apply to employees under age 18, employees who enter employment for the first time after reaching the age of 18 and certain trainees.

Overtime

Employers are not required to pay employees higher rates for work completed in overtime. Employees are entitled to normal pay during this additional time.

Wage Payment

Under the Payment of Wages Act, 1991, employees are entitled to a written statement showing the gross wages payable and the nature and amount of deductions. Deductions may only be made where appropriately authorized, either by statute, by contract or with the consent of the employee.

Mandatory Bonuses

Bonuses are not mandatory, although many employers voluntarily provide them.

Reference Citations

Hours of Work: Organization of Working Time Act, 1997, No. 20, §§ 11-15

Minimum Wage: National Minimum Wage Act, 2000, No. 5, §§ 8-10

Wage Payment: Payment of Wages Act, 1991, No. 25, §§ 4-5

Benefits

Vacation

Employees earn annual leave pay beginning at the start of their work contract. Annual leave entitlements can be calculated in the following ways:

• four working weeks in a leave year in which the employee works at least 1,365 hours (unless it is a leave year in which the employee changes employment);
• one-third of a working week for each month in which the employee works at least 117 hours; and
• 8 percent of the hours worked in a leave year (up to a maximum of four weeks).

Employees may use whichever of these methods gives the greater entitlement. The annual leave of an employee who works eight or more months in a leave year must include an unbroken period of two weeks.

Employees who are on maternity or health and safety leave are considered to be in employment and are therefore entitled to their entire annual leave. Under the Workplace Relations Act 2015, employees who are absent on sick leave also are entitled to accrue annual leave and take such leave within 15 months from the end of the year in which it was accrued. Such accrual is limited to the 20 statutory annual leave days.

The employer determines when annual leave is to be taken, but it must take into account the needs of the employee to reconcile work and family responsibilities and the opportunities for rest and recreation available to the employee.

An employee can carry over unused leave for six months or if the employer agrees indefinitely.

Employers may provide more than the statutory minimum annual leave.

Holidays

Employees are entitled to ten paid holidays. These are:

• New Year’s Day
• First Monday in February: Imbolc/St. Brigid’s Day
• March 17: St. Patrick’s Day
• Easter Monday
• First Monday in May, June, and August
• Last Monday in October
• Dec. 25: Christmas Day
• Dec. 26: St. Stephen’s Day

Holidays that fall on a weekend are not moved and employees are not entitled to the next working day off.

Employees who are required to work on a public holiday are entitled to one of the following:

• a paid day off on the public holiday,
• an additional day of annual leave,
• an additional day’s pay or
• a paid day off within a month of the public holiday.

If an employer fails to specify which form of benefit will be offered within 14 days of the public holiday, the employee is entitled to take a paid day off for that day.

Maternity Leave

On April 4, 2023, Ireland’s national parliament enacted the “Work Life Balance and Miscellaneous Provisions Act 2023” which transposes the EU Directive on Work-life Balance for Parents and Carers (2019/1158) into national law and expands upon the directive’s scope. Effective July 3, 2023, the right to maternity leave is extended to transgender men who give birth.

Employees who have given birth are entitled to 26 consecutive weeks of maternity leave, regardless of their length of service. There is no obligation on an employer to pay an employee on maternity leave. The employee may, however, be entitled to state social welfare payments at the rate of approximately 80 percent of their earnings, provided they have accrued sufficient pay-related social insurance contributions in the year prior to the maternity leave. An employee must give four weeks’ notice in writing to the employer of their intention to take maternity leave.

An employee is entitled to 16 additional weeks of unpaid maternity leave carrying no entitlement to social welfare payments. Employees who have given birth are also entitled to paid time off during working hours for pre- and postnatal medical appointments.

Pregnant employees must take at least two weeks before the end of the week of their baby’s expected birth and at least four weeks after. To ensure the pregnant employee takes the minimum two-week period of maternity leave before the baby’s birth, they must start their maternity leave on the Monday before the week in which the baby is due.

Maternity leave is extended in cases of premature birth with the additional period added to the end of the standard 26-week maternal leave period. The additional period to be added is the number of weeks from the baby’s actual date of birth up to two weeks before the expected date of birth, at which point the current entitlement to 26 weeks’ leave would normally begin. For example, if a baby is born in the 30th week of gestation, the employee would have an additional entitlement of approximately seven weeks of maternity leave from the date of birth in the 30th week to the two weeks before the expected date of birth.

Pregnant employees who have a stillbirth or miscarriage after the 24th week of pregnancy are entitled to 26 weeks of maternity leave.

Notice of termination of employment given during maternity leave is void. An employee has the right to return to the same job they held prior to going on maternity leave. If this is not reasonably practicable, the employer must provide alternative work that is appropriate, suitable for the employee in question, and on no less favorable terms or conditions for the employee.

Breastfeeding Breaks. Effective July 3, 2023, birthing parents, including transgender men who have given birth, are entitled to one hour paid leave per day for up to 104 weeks following the birth of their child (extended from the previous period of 26 weeks).

Paternity Leave

Working fathers are entitled to two weeks of paternity leave. The employer is not required to pay an employee on paternity leave, although he may be eligible for social insurance benefits.

The leave is open to any parent who is a relevant parent, including the child’s father, the civil partner of the child’s mother, or parents of a donor-conceived child. Same-sex couples jointly adopting a child must choose one parent to be the relevant parent. The leave can be taken at any time in the six months following the birth of the child (or placement in the case of adoption). Four weeks’ notice must be given to the employer before taking the leave.

Sick Leave

Under the Sick Leave Act of 2022, effective Jan. 1, 2023, employers must provide three days’ paid sick leave per year to employees who have reached at least 13 weeks of service with an employer. This will increase to five days in 2024, seven days in 2025 and 10 days in 2026. Employers must keep records for four years of the periods of service of employees who take paid sick leave, the periods of leave taken, and the amounts paid to employees while on leave.

Other Leave

Parental leave. Parents are entitled to 26 weeks’ parental leave per child to care for a natural child, an adopted child or a child for whom the employee acts in loco parentis. This leave must be taken before the child reaches 12 years of age. This upper age limit can be extended in certain circumstances when an adopted child is involved. In the case of a child with a disability, leave may be taken up to the child reaching 16 years of age. Both the father and the mother may take parental leave. There is no obligation on the employer’s part to pay the employee during parental leave, nor is there any entitlement to social welfare payments during this time. In order to take parental leave, an employee must generally have one year’s continuous service, although there are some exceptions. The 26-week allotment may be taken in one continuous period or in two separate blocks of a minimum of six weeks each with 10 weeks (or less by agreement) between each block. With the employer’s agreement, the employee may separate the leave into periods of days or even hours up to the 26-week maximum.

An employer has the right to postpone parental leave if the leave would have a substantially adverse effect on the operation of the business. Parental leave may generally not be postponed for more than six months. If the reason for the postponement is seasonal variation in the volume of work, however, the leave may be postponed for two periods of six months. With the employer’s consent, parental leave entitlements may be transferred from one parent to another, in whole or in part, where both parents are employed by the same employer. An employee is entitled to return to work at the end of a period of parental leave on the same terms and conditions held prior to taking parental leave or, if this is not reasonably practicable, to suitable alternative employment. Alternative employment must be appropriate and suitable for the employee in question and constitute no less favorable terms or conditions for the employee.

Parent’s Leave. The benefit will be extended to nine weeks up from seven weeks, effective Aug. 1, 2024. Under current law, employees are entitled to take up to seven weeks of leave during the first two years of a child’s life, or within two years of placement with the family in the event of adoption. The Parent’s Leave and Benefit Act 2019 (Extension of Periods of Leave) Order 2024 extends the amount of leave to nine weeks, up from seven weeks. Qualified employees are entitled to receive a benefit of 274 euros (US$296) per week, however, employers are not required to pay employees while on parent’s leave. The parent’s leave benefit differs from the country’s unpaid parental leave, which entitles parents to take up to 26 weeks of leave look after their children. Unlike parental leave, parent’s leave is restricted to the child’s first two years of life. The Department of Employment Affairs and Social Protection pays the benefit at the same rate as the maternity and paternity benefit.

Adoption leave. An adopting mother or sole adopting father is entitled to 24 weeks’ adoption leave. Employees taking this leave may be entitled to receive social welfare payments provided sufficient social insurance contributions have been made. Employees are entitled to additional unpaid adoption leave of 16 weeks, for which no social welfare payments are available. As with maternity and paternity leave, on return to work the employee has a right to the job held prior to taking adoption leave or to suitable alternative work if this is not reasonably practicable.

Adopting parents are entitled to paid time off to attend preparation classes and pre-adoption meetings with social workers required during the pre-adoption process. An employee’s absence from work on unpaid adoption leave will count for all employment rights (except remuneration and retirement benefits) associated with the employment, such as annual leave and seniority.

Caregiver’s leave. Employees are entitled to leave from their jobs for a period of 104 weeks in order to care for someone in need of full-time care and attention. An employee on caregiver’s leave may also, on one occasion only, apply to extend leave for a further 104 weeks where two beneficiaries of care are residing together. In such circumstances, the second period shall commence on the date that the deciding officer grants the extension of leave. Accordingly, such an eligible employee may take 208 weeks of caregiver’s leave. Caregivers are not entitled to be paid by employers while on caregiver’s leave but will have their jobs kept open for them for the duration of the leave.

Employees must have 12 months’ continuous service with an employer to be eligible to apply for caregiver’s leave. An employee may not be dismissed for requesting caregiver’s leave. Caregiver’s leave may be taken in a block of up to 104 weeks or in a series of lesser periods not exceeding an aggregate of 104 weeks and subject to a minimum of 13 weeks. The employer may refuse on reasonable grounds to allow an employee to take less than 13 weeks of caregiver’s leave. A period of caregiver’s leave will count for the purposes of all employment rights other than remuneration, retirement benefits, annual leave (after the first 13 weeks of leave) and public holidays (occurring after an employee’s first 13 weeks of leave).

There is also an entitlement to “force majeure” leave, under which an employee may leave work when his or her immediate presence is indispensable due to the injury or illness of certain close relatives, including a person with whom the employee is in a relationship of domestic dependency. A person residing with the employee is taken to be in a relationship of domestic dependency with the employee if, in the event of injury or illness, one reasonably relies on the other to make arrangements for the provision of care and includes same-sex partners. Such leave is subject to a maximum of three days in any one year or five days in any three-year period and is paid for by the employer.

Domestic Violence Leave. Beginning November 27, 2023, Ireland will provide for fully paid domestic violence leave for employees under the amendments the Work Life Balance and Miscellaneous Provisions Act 2023 made to the Parental Leave Acts. Employees will be entitled to up to five days paid leave in a 12-month period, regardless of how long they have worked for the employer.

Health and safety leave. Health and safety leave applies to pregnant employees, employees who have recently given birth and employees who are breast-feeding. The employer must carry out a risk assessment on the health and safety of these employees, and if a risk is discovered that cannot be eliminated by preventive measures, the working hours or conditions should be adjusted or the employee should be provided with other suitable work. If none of these options is feasible, the employee is entitled to health and safety leave, which will be paid by the employer for the first 21 days. Thereafter, the employee may be entitled to receive social welfare payments.

Parental leave. Parents are entitled to 26 weeks’ parental leave per child to care for a natural child, an adopted child or a child for whom the employee acts in loco parentis. This leave must be taken before the child reaches 12 years of age. This upper age limit can be extended in certain circumstances when an adopted child is involved. In the case of a child with a disability, leave may be taken up to the child reaching 16 years of age. Both the father and the mother may take parental leave. There is no obligation on the employer’s part to pay the employee during parental leave, nor is there any entitlement to social welfare payments during this time. In order to take parental leave, an employee must generally have one year’s continuous service, although there are some exceptions. The 26-week allotment may be taken in one continuous period or in two separate blocks of a minimum of six weeks each with 10 weeks (or less by agreement) between each block. With the employer’s agreement, the employee may separate the leave into periods of days or even hours up to the 26-week maximum.

An employer has the right to postpone parental leave if the leave would have a substantially adverse effect on the operation of the business. Parental leave may generally not be postponed for more than six months. If the reason for the postponement is seasonal variation in the volume of work, however, the leave may be postponed for two periods of six months. With the employer’s consent, parental leave entitlements may be transferred from one parent to another, in whole or in part, where both parents are employed by the same employer. An employee is entitled to return to work at the end of a period of parental leave on the same terms and conditions held prior to taking parental leave or, if this is not reasonably practicable, to suitable alternative employment. Alternative employment must be appropriate and suitable for the employee in question and constitute no less favorable terms or conditions for the employee.

Effective July 3, 2023, Parents and caregivers who provide care and support for children and persons who need significant care and support for serious medical reasons are given five additional days of unpaid leave for medical care purposes.

Remote Work. On April 4, 2023, Ireland’s national parliament enacted the “Work Life Balance and Miscellaneous Provisions Act 2023” which allows for any employee to request the right to work remotely. Parents and caregivers who provide care and support for children and persons who need significant care and support for serious medical reasons have the right to request flexible working hours. Employers must consider these requests under the flexible working arrangement but are not obligated to approve the request.

Pensions and Social Security

There is no legal retirement age in Ireland.

There is no legal obligation on employers to provide occupational pension schemes for employees, although an increasing number of employers are putting schemes in place and there is positive government encouragement to do so.

Pension schemes can to a considerable extent set their own rules about contributions and benefits. They can be contributory or noncontributory, funded or unfunded, defined benefit or defined contribution.

Pension schemes are regulated by the Pensions Authority.

Workers’ Compensation

The Department of Social Protection operates the Occupational Injuries Benefit Scheme which is a group of benefits for people injured or incapacitated by an accident at work or while travelling directly to or from work. The scheme also covers people who have contracted a disease as a result of the type of work they do. There are a number of benefits available and there are different conditions attached to each benefit.

The injury benefit is a weekly payment for employees who are unfit for work due to an accident or disease. Payment is normally made from the seventh day of incapacity for work. The injury benefit can be paid for up to 26 weeks from the date of the accident or development of the disease. Employees still unfit for work after 26 weeks may apply for the illness benefit or the disability allowance.

The disablement benefit is paid to employees who suffer a loss of a physical or mental faculty due to an accident or disease. Employees do not have to be unfit for work. Employees must have a medical assessment to determine the degree of loss of faculty and the rate of benefit. The disablement benefit can be paid as a lump sum (called a disablement gratuity) or as a weekly payment (called a disablement pension).

Reference Citations

Vacation: Organization of Working Time Act, 1997, No. 20, §§ 19, 20, 23

Holidays: Organization of Working Time Act, 1997, No. 20, § 21

Maternity Leave: Maternity Protection Act, 1994, No. 34, §§ 7-17; Extension of Maternity Leave and Benefits in Cases of Premature Births, 2017

Paternity Leave: Paternity Leave and Benefit Act, 2016, §§ 6-8

Other Leave: Parental Leave Act, 1998, No. 30, §§ 6-9, 14-15; Adoptive Leave Act, 1995, No. 2, §§ 6-9; Carer’s Leave Act, 2001, No. 19, §§ 6-9, 13-14; Maternity Protection Act, 1994, No. 34, § 18

Workers’ Compensation: Occupational Injuries Benefit Scheme, Introduction

Labor Relations

In General

Irish employees have a constitutional right to join a union, and in many industries collective agreements are the main source of terms governing the individual employment relationship. A collective agreement must provide that if there is a trade dispute, a strike or lockout will not occur until the dispute resolution provisions of the agreement have been followed. While there is no right to strike under Irish law, a system of immunities protects trade unions from liabilities they would otherwise incur by strike action, rendering such actions, generally speaking, lawful.

Right to Organize

Irish employees have a constitutional right to join a union, although membership has been declining in recent years, accounting currently for only about a quarter of the active workforce. In 1980, about half of Irish workers were unionized.

Works Councils

Enacted to implement the provisions of the European Union Information and Consultation Directive, the Employees (Provision of Information and Consultation) Act, 2006 gives employees in companies with at least 50 workers a general right to information from and consultation with their employer.

The obligation to inform and consult arises either when the employer offers to negotiate an information and consultation agreement with its employees or when 10 percent or more of the employees request that an employer set up an information and consultation procedure.

Under the legislation, the employer must:

• inform employees of recent and probable developments in relation to its activities and economic situation;
• inform and consult on the situation, structure and probable development of employment issues in the workplace and
• inform and consult with a view to reaching agreement on decisions likely to lead to substantial changes in work organization or in contractual relations, such as changes in reporting lines or working hours.

In addition to the above, the Transnational Information and Consultation Act, 1996 transposed EU Directive 94/45/EC into Irish law. The act provides for the establishment of a European Works Council (EWC) or a procedure in Community-scale companies and Community-scale groups of companies for the purposes of informing and consulting with employees.

Dispute Resolution

The Industrial Relations (Amendment) Act, 2001 provides for a compulsory dispute resolution mechanism where an employer refuses to recognize a trade union for collective bargaining purposes. While all employees are entitled to join a trade union, the employer is under no obligation to negotiate with or recognize the union, and this act introduced a means by which trade unions can obtain a legally binding determination from the Labour Court regarding the terms and conditions of employment. The process is effectively a two-part procedure under which the trade union must first seek to engage the employer through the Body of First Instance with a view to resolving the dispute under an agreed code of practice. If this does not succeed, the trade union may proceed to the formal process under the act.

In many industries, collective agreements are the main source of terms governing the individual employment relationship. While the legal status of collective agreements will depend on the particular circumstances of each case, they are normally honored by both parties, and it is possible for the terms of a collective agreement to be incorporated into a contract of employment.

Strikes and Lockouts

A collective agreement must provide that if there is a trade dispute, a strike or lockout will not occur until the dispute resolution provisions of the agreement have been followed.

While there is no right to strike under Irish law, a system of immunities protects trade unions from liabilities they would otherwise incur by strike action, rendering such actions, generally speaking, lawful. An official strike may only take place where a majority of trade union members who would be affected are in favor. Voting is by secret ballot.

Successorship Agreements

The transfer of undertakings is governed by the European Communities (Protection of Employees on Transfer of Undertakings) Regulations, 2003. Under the law, employees automatically transfer to the new entity, and all rights and obligations of employment, as well as rights under collective agreements, are applicable to the successor employer.

Reference Citations

Right to Organize: Constitution of Ireland, art. 40

Works Councils: Employees (Provision of Information and Consultation) Act, 2006, No. 9, § 3; Transnational Information and Consultation of Employees Act, 1996, No. 20, § 4

Dispute Resolution: Industrial Relations (Amendment) Act 2012, No. 32, § 6

Successorship Clauses: European Communities (Protection of Employees on Transfer of Undertakings) Regulations, 2003, §§ 3-4

Safety, Health and Security

In General

Employers have a general duty to provide for the safety, health, and welfare of their employees. This includes the obligation to provide safe access to and egress from the workplace, safe plant and machinery, information, training, protective clothing, emergency planning, and a person charged with ensuring safety and health.

Employees are prohibited from using drugs or alcohol to the extent that they may endanger their own safety or the safety of others.

Workplace Safety and Health

Employers must consult with employees on health, safety and welfare issues, and employees may select a safety representative.

In addition, the Safety, Health and Welfare at Work (General Application) Regulations, 2007 apply to all workplaces and confer obligations on all employees, employers and visitors. The regulations cover various aspects of the workplace, including the use of electricity, workplace equipment and personal protection and lifting equipment; working at heights; and noise and vibration.

Drug and Alcohol Use

Under the Safety Health & Welfare at Work Act, employees must ensure they are not under the influence of an intoxicant to the extent that they may endanger their own safety or the safety of others. The definition of “intoxicant” under the law includes drugs or alcohol or a combination of both.

Reference Citations

Workplace Safety and Health: Safety Health and Welfare Act at Work, 2005, No. 10, §§ 8-10, 18-20

Drug and Alcohol Use: Safety Health and Welfare Act at Work, 2005, No. 10, § 13

Termination

Termination by Employer

An employer may only lay off employees in the following circumstances:

• closure of the employer’s business in the location where the employee worked,
• disappearance of the employee’s specific job,
• reduction in overall workforce,
• replacement of the employee because the employee is not sufficiently qualified or trained to carry out work in a newly required manner or
• replacement of the employee by someone who can do other work for which the employee is not sufficiently qualified or trained.

There are certain formalities relating to redundancy. In particular, two weeks’ notice must be given to the employee.

When an employee has been dismissed without good cause or the employer has not behaved in a fair and reasonable manner, the employee may be entitled to pursue a claim of unfair dismissal under the UDA. In such circumstances, the employee has the right to claim compensation, reinstatement or re-engagement. The UDA applies to those employees who have more than one year’s continuous service with an employer and covers the employee whether the employer terminated employment or the employee was constructively discharged, i.e., the employer’s behavior was such that the employee was forced to leave. Material changes to an employee’s contract of employment without his or her consent may also constitute constructive dismissal.

Reinstatement means treating the employee as if no dismissal had taken place and includes compensation for lost benefits. Compensation is limited to an amount not exceeding 104 weeks’ gross remuneration. Re-engagement means reemployment of the employee without compensation and not necessarily in the same position.

A dismissal will automatically be unfair if it is for any of the following reasons:

• membership in a trade union;
• religious or political opinions;
• race or color;
• involvement in legal proceedings against the employer;
• pregnancy, attendance at prenatal classes, giving birth or breast-feeding;
• sexual orientation;
• age;
• unfair selection for redundancy;
• membership in the traveller (gypsy) community;
• exercising or proposing to exercise rights to maternity, adoption, carer’s, or parental leave or
• exercising or proposing to exercise rights in relation to the minimum wage.

In other circumstances, the employer can justify a dismissal by showing that it was because of the capability, competence, qualifications or conduct of the employee; redundancy; statutory prohibition or other substantial grounds. In all cases, the dismissal must be effected in a fair and reasonable manner. An employer must follow fair procedures when dismissing an employee—warnings must be given, the employee must be heard, and a fair and proper investigation into the circumstances leading to the dismissal must be carried out. It is recommended that employers follow the Code of Practice on Grievance and Disciplinary Procedures issued by the Labour Relations Commission, which sets out general principles to be adhered to in grievance and disciplinary matters.

Notice periods required of an employer depend on the employee’s length of service, varying from one week’s notice when an employee has been employed for up to two years to eight weeks’ notice when an employee has been employed for 15 years or more. Employees are only required to give one week’s notice, regardless of their length of service.

An employee may waive his or her right to notice and accept payment in lieu of notice, but if there is no provision in an employment contract to make payment in lieu of notice, the employee is entitled to work out his or her notice period.

Within 28 days of the commencement of employment, employers must give new staff a written summary of the procedures that would be used should it become necessary to dismiss them.

An employee claiming unfair dismissal must initiate proceedings within six months of the dismissal before a rights commissioner or the Employment Appeals Tribunal. This time limit may be extended to 12 months in exceptional circumstances. Under the Workplace Relations Act 2015, claims for unfair dismissal are heard by an adjudication officer of the Workplace Relations Commission, and appeals are brought to the expanded Labour Court. Alternatively, the employee may initiate a lawsuit to seek damages for wrongful dismissal. An employee may choose whether to proceed by way of unfair dismissal or wrongful dismissal claims. An employee may also apply to the court for an injunction to prevent dismissal in an appropriate case. An injunction may be granted where the employer failed to comply with an agreed disciplinary procedure or failed to follow fair procedures, where damages would not be an adequate remedy and where the balance of convenience favors the granting of an injunction.

On July 21, 2022, Ireland enacted a new whistleblowing law that covers employees, volunteers, and job applicants. Employers must ensure whistleblower confidentiality and acknowledge and investigate protected disclosures within specified time frames. Effective Jan. 1, 2023, employers with 250 or more employees must put their whistleblowing programs in place. Employers with between 50-249 employees have until Dec. 17, 2023 to roll out their programs.

Plant Closings and Mass Layoffs

Under the Protection of Employment Act, collective redundancies are defined as the dismissal over any period of 30 consecutive days of at least:

• five employees in an entity normally employing more than 20 and less than 50 employees,
• 10 persons in an entity normally employing at least 50 but less than 100 employees,
• 10 percent of the number of employees in an entity normally employing at least 100 but less than 300 employees, or
• 30 persons in an entity normally employing 300 or more employees.

When collective redundancies are planned, the employer must initiate consultations with employees’ representatives with a view to reaching agreement on such matters as the possibility of avoiding or reducing the proposed redundancies and the basis on which the employer will decide which particular employees will be made redundant.

The Minister for Jobs, Enterprise and Innovation must be notified of the planned layoff at least 30 days in advance of the first notice of redundancy being given.

Payment on Termination

Employees being terminated are entitled to any outstanding payments due to them on the termination date.

An employee is entitled to redundancy (severance) payments when he or she has worked continuously for two years or more for an employer and is dismissed by reason of redundancy (layoff).

The statutory redundancy payment is currently two weeks’ pay for each year of service and an additional one week’s pay. A week’s pay for this purpose is currently subject to a ceiling of 600 euros.

The lump sum must be paid by the employer directly to the employee. In Ireland, it has been reasonably commonplace for employers to pay employees an amount in addition to the statutory redundancy lump sum payment upon termination of employment by reason of redundancy, although this has become less common in recent years.

Unemployment Insurance

The Jobseeker’s Benefit is a weekly payment from the Department of Social Protection to people who are out of work and are covered by social insurance. To qualify, individuals must be aged under 66 and:

• be unemployed,
• have had a substantial loss of employment and as a result be unemployed for at least four days out of seven,
• be capable of work,
• be available for and genuinely seeking work, and
• have enough social insurance contributions.

Reference Citations

Termination by Employer: Minimum Notice and Terms of Employment Act, 1973, No. 4, § 4; Unfair Dismissals Act, 1997, No. 10, §§ 6-8, 14; Workplace Relations Act, 2015, No. 16, §§ 38-47; Code of Practice on Grievance and Disciplinary Procedures

Plant Closings and Mass Layoffs: Protection of Employment Act 1977, No. 7, § 6, 9, 12

Unemployment Insurance: Citizens Information Board, Jobseeker’s Benefit

Personal Taxes

Residency Requirements

An individual is resident in Ireland for a tax year if present for 183 days or more in that year from Jan. 1 to Dec. 31. Alternatively, if an individual spends 280 days or more in Ireland over a period of two consecutive tax years, the individual will be regarded as resident for the second tax year.

An individual who has been resident in Ireland for three consecutive tax years will be considered resident from the start of the fourth year (“ordinary residence”). If the individual leaves the country, he or she will continue to be considered resident for tax purposes until not resident for three continuous tax years.

Taxable Income

An individual who is resident in Ireland is liable for tax on worldwide income, an individual who is not resident in Ireland for tax only on Ireland-source income. An individual domiciled abroad but resident in Ireland is taxed only on income earned outside Ireland and the U.K. and remitted to Ireland.

Tax Rates

Incomes are taxed at a rate of 20% up to varying income thresholds based on family status (single, married one income, married two incomes, and one-parent family), with remaining income taxed at a rate of 40%.

Employers and employees are liable for pay-related social insurance contributions, the rate of which varies depending on the nature of an employee’s work and his or her income.

Reference Citations

Residency Requirements: Income Tax Act, 1967, No. 6, Schedule 8, art. XI

Tax Rates: Citizens Information Board, How Your Income Tax Is Calculated

Web References

In English unless otherwise noted.

Law and Regulation

Competition Act, 2002

Competition (Amendment) Act, 2006

Competition (Amendment) Act, 2010

Competition (Amendment) Act, 2012

Employees (Provision of Information and Consultation) Act, 2006

Employment Agency Act, 1971

Employment Equality Act, 1998

Employment Permits Act, 2003

Employment Permits Act, 2006

Employment Permits (Amendment) Act, 2014

Equality Act, 2004

Industrial Relations (Amendment) Act, 2001

Maternity Protection Act, 1994

Maternity Protection (Amendment) Act, 2004

National Minimum Wage Act, 2000

Organization of Working Time Act, 1997

Protected Disclosures Act, 2014

Protection of Employees (Fixed-Term Work) Act, 2003

Protection of Employees (Part-Time Work) Act, 2001

Protection of Employees (Temporary Agency Work) Act, 2012

Protection of Young Persons (Employment) Act, 1996

Safety, Health and Welfare at Work Act 2005

Terms of Employment (Information) Act, 1994

Transnational Information and Consultation of Employees Act, 1996

Unfair Dismissals Act, 1977

Unfair Dismissals (Amendment) Act, 1993

Workplace Relations Act, 2015