Common law. Member of the EU and required to implement relevant EU directives. The official currency is the Euro (EUR). The official language is English.

Last modified 17 Jun 2024

A foreign entity may engage employees in Ireland if it has proper payroll registrations, subject to business and corporate tax planning considerations. Through the payroll, withholdings should be made on any remuneration, including benefits in kind, payable to the employees in Ireland, for income tax up to 40 percent, the Universal Social Charge up to 8 percent and social insurance contribution (PRSI) up to 11.05 percent for the employer and 4 percent for the employee. PRSI contribution rates will increase by 0.1 percent from October 1, 2024. Self-employed independent contractors are generally paid gross and are responsible for their own taxation.

Last modified 17 Jun 2024

Required

Immigration compliance. Criminal record checks are permissible only in limited circumstances (eg, for those who work with children, with vulnerable adults and in security).

Permissible

Reference and education checks are common and permissible with applicant consent. 

Last modified 17 Jun 2024

Nationals of the European Economic Area (EEA), UK and Switzerland have the right to work in Ireland. Other nationals require permission to work via an employment permit.

Last modified 17 Jun 2024

Employee

Indefinite, fixed-term, full-time or part-time. Part-time and fixed-term employees have the right not to be discriminated against on the basis of their status.

Independent contractor

Independent contractors may be engaged directly by the company or via a personal services company. Engagement may be subject to misclassification exposure.

Agency workers

Agency workers are common. Agency workers have the right to equal treatment to employees in relation to pay, working hours and other benefits.

Last modified 17 Jun 2024

Employment contracts

Within 5 days of commencement of employment, an employer must provide the employee with a written statement of core terms of employment. Other minimum terms must be given within 1 month of commencement of employment.

Probationary periods

Permissible. Should not exceed 6 months but can be extended to up to 12 months in exceptional circumstances if it is in the interest of the employee. 3 to 6 months is common. For fixed-term employees, the probationary period should be proportional to the term.

Policies

A written health and safety policy, disciplinary and bullying and harassment policies and procedures are mandatory. Grievance and IT-related policies are common and recommended.

Third-party approval

There is no 3rd-party approval requirement in Ireland.

Last modified 17 Jun 2024

No statutory requirement. Usually provided in English. Should be in a language the employee can understand.

Last modified 17 Jun 2024

Employees entitled to minimum employment rights

 

Working hours

Working time is limited to 48 hours per week calculated over a 4-month period, subject to certain exceptions. Rules on rest breaks, night work and rest periods between shifts also apply. Zero-hour contracts have recently been prohibited in most circumstances, and banded-hours contracts have been introduced for employees whose actual hours do not reflect their contracted hours.

Overtime

As long as overall pay does not fall below the statutory minimum, there is no obligation to provide pay for overtime worked. A premium must be paid for Sunday work, unless the fact that the individual must work on a Sunday has already been taken into account in determining pay.

Wages

The National Minimum Wage increased from EUR11.30 per hour to EUR12.70 per hour from January 1, 2024. 19 year olds are entitled to EUR11.43, 18 year olds are entitled to EUR10.16 and those under 18 are entitled to EUR8.89.

Vacation

There are 10 public holidays. Employees are further entitled to:

Annual leave entitlement is based on hours worked:

• 4 working weeks in a leave year in which the employee works at least 1,365 hours or
• 1/3 of a working week for each month in the leave year in which the employee works at least 117 hours or
• 8 percent of the hours the employee wok in a leave year (subject to a maximum of 4 weeks). 

Sick leave & pay

Employees with at least 13 weeks’ service are entitled to 5 days’ sick pay a year. The number of statutory sick days available to employees will increase incrementally to 10 by 2026. Sick pay is paid by the employer at 70 percent of the employee’s normal pay, up to a maximum of EUR110 a day.

Maternity/parental leave & pay

26 weeks’ ordinary maternity leave, during which the employee may be entitled to maternity benefit from the state, plus 16 additional weeks during which no state benefit is payable. General right to return to work.

24 weeks’ ordinary adoptive leave, during which the employee may be entitled to adoptive benefit from the state, plus 16 additional weeks during which no state benefit is payable. General right to return to work.

26 weeks’ unpaid parental leave to be taken before the child reaches the age of 12.

2 weeks’ paternity leave, during which the employee may be entitled to paternity benefit from the state. This entitlement applies to any parent who is a "relevant parent" – the child's father; the spouse, civil partner or cohabitant of the child's mother; or adopting mother or sole male adopter, as well as parents of a donor-conceived child. Same-sex couples jointly adopting a child must choose 1 parent to be the "relevant parent."

7 weeks’ paid parent’s leave for a child born or adopted on or after July 1, 2022, which will increase to from 9 weeks in August 2024. May only be taken within 2 years of the birth of the child or in the 1st 2 years of adoption.

Other leave/time off work

Employees may also be entitled to leave for jury service, carer’s leave, force majeure leave, medical care and domestic violence leave. 

Last modified 17 Jun 2024

Direct discrimination, indirect discrimination, victimization and harassment are prohibited. Employers are under a duty to make reasonable adjustments for persons with disabilities.

Characteristics protected from unlawful discrimination and harassment include gender, age, race/nationality, religion, family status, civil status, disability, sexual orientation and/or membership of the Traveller community.

Last modified 17 Jun 2024

A new national law has been introduced to implement the EU Whistleblower Protection Directive which significantly expands the scope of the protections for those who make protected disclosures and places enhanced obligations on organizations.

Last modified 17 Jun 2024

No compulsory benefits beyond those covered by social insurance contributions. Proposed legislation is expected to provide a new auto-enrollment pension scheme in Ireland by late 2024, however the timing is currently uncertain.

Last modified 17 Jun 2024

Ireland is subject to the General Data Protection Regulation (GDPR), which places significant obligations and onerous sanctions for employers. GDPR requires employers to identify a legal basis for their processing of personal data, and it is unlikely that a catch-all consent will enable processing of employee data by an employer. Employers must ensure that they have GDPR-compliant documentation and that they are able to deal with the new rules on subject access requests. There continue to be significant restrictions on monitoring employees, including email and internet use.

Last modified 17 Jun 2024

The European Communities (Protection of Employees on Transfer of Undertakings) Regulations transpose the Acquired Rights Directive and provide for automatic transfer of employees with undertakings – or parts of undertakings – which retain their identity post-transfer.

On a business transfer, there is also a duty to inform and consult with employee representatives and a prohibition on transfer-related dismissals, unless dismissal is justified on economic, technical or organizational grounds.

Last modified 17 Jun 2024

Trade unions are prevalent in the manufacturing, transport and public sectors. Many businesses have no union or other worker representation, and works councils are uncommon. Industry-level collective bargaining exists.

No right of recognition for a trade union.

Last modified 17 Jun 2024

Considered in restraint of trade and void. However, those that protect the employer’s legitimate business interests may be enforced if reasonable. Restraints must be tailored for the specific business and the risks posed by the employee. Garden leave is common for senior employees.

Non-competes

Permissible in narrow, justifiable circumstances. Typical duration is no longer than 3 to 6 months with an absolute maximum of 12 months, depending on the circumstances. The geographical area must also be reasonable and not be extensive.

Customer non-solicits

Permissible in specific circumstances. Typical duration is no longer than 3 to 6 months with an absolute maximum of 12 months, depending on the circumstances. The geographical area must also be reasonable and not be extensive.

Employee non-solicits

Permissible. Length of restriction depends on the circumstances.

Last modified 17 Jun 2024

Enforceable, but employees must have been advised to and afforded the opportunity to take independent legal advice prior to signing a settlement agreement waiving employment rights.

Last modified 17 Jun 2024

Discrimination

The Workplace Relations Commission may order re-engagement, re-instatement or award compensation of up to 2 years' remuneration.

Unfair dismissal

The Workplace Relations Commission may order re-engagement, re-instatement or award compensation of up to 2 years' remuneration. Claimant is under a duty to mitigate loss.

For a transfer-related dismissal, compensation is not limited to financial loss and may be punitive.

In whistleblowing dismissals, compensation may be up to 5 years' remuneration.

Failure to inform and consult

In the context of a mass redundancy, failure to inform and consult may amount to a criminal offense. In the context of a business transfer, such failure can result in up to 4 weeks' pay per complaining employee.

Last modified 17 Jun 2024

Failure to notify the Minister for Enterprise, Trade and Employment about mass layoffs is a criminal offense, although prosecution is rare. Employing a non-EEA or Swiss national without the required work permit is also a criminal offense. Failure to provide employees with a written statement containing 5 core terms of employment within 5 days of them commencing employment is also a criminal offense.

Last modified 17 Jun 2024