Ireland
Immigration
Impact date: The Act came into operation on 12 June 2026, apart from paragraph (f) of section 303. The International Protection Act 2026 was signed into law on 22 April 2026, and commenced on 12 June 2026, giving effect to the EU Migration and Asylum Pact.
Of particular relevance to employers, are the following points:
- beneficiaries of international protection are entitled to seek and enter employment "in the like manner and to the like extent in all respects as an Irish citizen". The Act defines a “beneficiary of international protection” as meaning a person who has been granted refugee status or subsidiary protection status
- a displaced person to whom temporary protection in the State has been granted, shall be entitled to seek and enter employment "in the like manner and to the like extent in all respects as an Irish citizen". The Act defines “displaced persons” as having the same meaning as the Temporary Protection Directive, which defines a displaced person as a third-country national or stateless person who has had to leave their country or region of origin, or have been evacuated, in particular in response to an appeal by international organizations, and are unable to return in safe and durable conditions because of the situation prevailing in that country
- the Act amends section 8 of the Employment Permits Act 2024 to exempt beneficiaries of international protection, programme refugees, certain family members of beneficiaries, and applicants holding a valid labour market access permission, from the requirement to hold an employment permit
Employer implications/action needed This Act forms part of broader immigration reform and may indirectly impact workforce planning by accelerating decision making on international protection applications and, in turn, access to the labour market.
Additionally, Employers should review and update their onboarding and right to work checks to account for new exemptions from employment permit requirements. Not all non-EEA nationals will require an employment permit, as the Act creates alternative pathways to lawful employment.
Employer risk Once a person’s international protection or temporary protection status is verified, they are entitled to access employment on the same terms as Irish citizens. Failure to recognize these statutory entitlements could expose employers to claims of discrimination or unlawful refusal of employment.
Gender Pay Gap Reporting
Impact date: The public Gender Pay Gap Portal was launched on 18 June 2026 Reporting on the Gender Pay Gap Portal is mandatory from 2026, however, further legislation is required to give effect to this.
Employer implications/action needed All employers with 50 or more employees must now prepare to report via the portal rather than simply publishing reports on their own website. Employers should register with the portal now, audit their current pay data collection processes and ensure their 2025 reports are published. Begin preparing internal pay structures and job evaluation frameworks in anticipation of the more onerous requirements coming under the EU Pay Transparency Directive.
Employer risk Medium. Failure to report via the mandatory portal will constitute a breach of statute. Portal reports will be publicly searchable, increasing reputational exposure, particularly where gaps are significant.
Employment (Contractual Retirement Ages) Act 2025
Impact date: The Act came into force on 29 June 2026, with the WRC revised Code of Practice on Longer Working also coming into effect on the same day. As such, it can only be applicable to employees whose retirement dates were due to be 29 September 2026 or later. On the 16 December 2025, the Government signed into law the Employment (Contractual Retirement Ages) Act 2025 (the “Act”). The Act allows (but doesn’t compel) employees to continue working until the State pension age, which is currently 66 years old. Under the legislation, an employer cannot set a mandatory retirement age below the State pension age if the employee does not consent to retire, unless it is objectively and reasonably justified by a legitimate aim and the means of achieving that aim are appropriate and necessary.
The Workplace Relations Commission (WRC) code of practice provides examples of what may constitute legitimate aims, including:
- intergenerational fairness
- motivation and dynamism through the increased prospect of promotion
- health and safety (generally in more safety critical occupations)
- creation of a balanced age structure in the workforce
- personal and professional dignity
- succession planning
Under the Act, if an employee does not consent to retiring at their employer’s contractual retirement age, they must notify their employer in writing of that fact not less than three months, and not more than 12 months, prior to the contractual retirement date. Additionally, an Employee cannot notify their employer more than twice in a six month period. If the employer has established different notice periods (e.g. by way of employee handbooks) the employee must give no less notice than that specified period, but the required notice period must not exceed six months.
Employer implications/action needed Employers should be alert to the Act and should consider how this legislation may impact their workforce and if it will impact the normal retirement date currently set out in their pension schemes.
Employer risk Employees will be able to refer a complaint of a breach of the Act to the WRC if their employer imposes a mandatory retirement age which is lower than the pensionable age without their consent. The WRC may award re-instatement, re-engagement and/or an award of compensation of up to two years’ remuneration (or €40,000, whichever is greater). The Act includes another offence, namely, failure to provide a reasoned reply as set out above. Such an offence can attract the penalty on summary conviction of a Class A fine or a term of imprisonment not exceeding 12 months or both.
Pregnancy Loss Leave Bill 2026
Impact date: General Scheme approved in July 2026, no confirmed date for draft legislation as of yet.
On 14 July 2026, the Cabinet approved the publication of the General Scheme of the Pregnancy Loss Leave Bill 2026. The proposed legislation would introduce a statutory entitlement to five days’ paid leave per year for an employee who experiences pregnancy loss before 23 weeks’ gestation. The leave would be a day-one employment right, however payment would be subject to a 13-week service requirement. Employers that already provide a pregnancy loss leave scheme which, taken as a whole, is more favorable to employees would not be required to apply the statutory scheme. Payment would be at 70% of gross earnings, capped at €110 per day (in line with statutory sick pay) and a medical certificate would be required.
Employer implications/action needed No action required currently, but employers should monitor the progress of the Bill. Employers should also be conscious of any amendments to both employee handbooks and contracts that may be required once the changes are implemented.
Employer risk Failure to comply with the legislation once enacted would lead to penalties for the employer.
Auto-Enrolment/MyFutureFund Opt Out
Impact date: July and August 2026
From 1 January 2026, if deemed eligible, employers and employees are obliged to participate in the State’s auto enrolment savings scheme.
As of 1 July 2026, employees automatically enrolled in the scheme can now choose to opt out of the scheme and receive a refund of their contributions. Employees can opt out of the scheme six months after enrolment or after a contribution rate change, being months seven and eight. Those enrolled at the launch of the scheme could therefore opt out in July and August 2026. Contributions made by the employer and the State will remain in the employee’s MyFutureFund pot and will not be refunded.
Where an employee chooses to opt out, they will be automatically re-enrolled two years after provided they meet the eligibility criteria.
Employer implications/action needed No action required, however employers should ensure that they are complying with legislation.
Employer risk Employers should be mindful that where an employer hinders or attempts to hinder an employee from participating in the automatic enrolment retirement savings system, they will be deemed to have committed an offence.
Platform Work Directive EU 2024/2831
Impact date: Awaiting Irish implementing legislation.
The EU Platform Work Directive (Directive EU 2024/2831), adopted in October 2024, must be transposed into Irish law by 2 December 2026. It introduces enhanced protections for individuals working through digital labour platforms, including a rebuttable presumption of employment status where direction and control exist, and substantial protections governing algorithmic management and data processing. Digital platform operators (e.g. gig economy intermediaries) should review contractual arrangements and data practices to mitigate misclassification and compliance risks.
Employer implications/action needed Although Ireland’s implementing legislation is still forthcoming, employers should be mindful of their obligations come December 2026 when the Directive is due to be transposed. However, as things stand, no immediate action required.
Employer risk N/A
General Scheme of the Equality (Miscellaneous Provisions) Bill 2024
Impact date: Further updates are awaited. On 14 April 2026, the Minister for Children, Disability and Equality confirmed officials are still considering the recommendations of the 2025 report. No timeline has been given for formal introduction of the Bill.
On 15 January 2025, the Department of Children, Equality, Disability, Integration and Youth published the General Scheme proposing amendments to a variety of Employment Equality Acts. Examples of the proposed amendments include:
- insertion of pay transparency obligations under the EU Pay Transparency Directive
- increased time limits for redress and increased redress amounts
- removing the differential rates of pay for disabled persons
- extending the jurisdiction of the WRC to include claims of prohibited conduct occurring at the point of entry to licensed premises
A report was published in October 2025 by the Joint Committee on Children and Equality regarding pre-legislative scrutiny of the Bill. There have not been any additional updates since this report.
Employer implications/action needed No action required currently, but employers should monitor the progress of the Bill.
Employer risk Should the amendments be passed, increased time limits and caps on redress will likely increase the number of claims brought to the WRC. The movement of jurisdiction from the District Court to the WRC for claims under the Equal Status Act 2000 in relation to licensed premises will likely also increase the number of claims brought, as the WRC process is more affordable and more claimant friendly.
EU Pay Transparency Directive
Impact date: As stated above, Ireland missed the deadline for transposition of the Directive, however the Government has stated that implementation of the Directive will happen on a “phased basis”.
The deadline for transposition of the EU Pay Transparency Directive was 7 June 2026, however this deadline was missed by Ireland. The Directive introduces obligations that go significantly beyond current gender pay gap reporting requirements. The government set out proposals in January 2025 to implement parts of the Directive relating to the recruitment stage, including disclosure of the initial pay range in job advertisements and a ban on asking candidates about their current or past pay. The government's Autumn Legislative Programme for 2025 indicated that the Heads of a Pay Transparency Bill were in preparation, so further legislative steps are anticipated in 2026.
Employer implications/action needed Audit pay structures now and identify potential gaps by category of worker. Begin constructing documented, gender-neutral criteria for pay setting and progression. Remove salary history questions from application forms and recruitment processes immediately. Start preparing salary range disclosures for job advertisements. Engage with the draft Bill when published.
Employer risk Medium. The Directive's joint pay assessment mechanism and employee information rights may increase litigation exposure. Pay secrecy clauses will likely be unenforceable. Employers should continue to prepare so that they can be ready when the transposition is completed.
Link N/A
Action Plan to Promote Collective Bargaining (2026-2030)
Impact date: N/A
In late 2025, the Government published an ‘Action Plan to Promote Collective Bargaining (2026-2030)’, aligned with the requirements of the EU Adequate Minimum Wages Directive. The Action Plan seeks to increase collective bargaining coverage primarily through encouragement rather than enforcement, consistent with Ireland’s voluntary industrial relations model.
Employer implications/action needed No immediate action required but employers should stay informed as new Codes of Practice and guidance are developed, review internal consultation and employee engagement structures. Be prepared for possible participation in government surveys or research, and monitor developments in WRC and Labour Court procedures.
Employer risk N/A
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