Ireland
Employment Permit Salary Changes
Impact date: 1 March 2026 On 2 December 2025, the Department of Enterprise, Tourism, and Employment, published a roadmap to increase employment permit minimum salaries. The phased increase will continue through 2030 under the Employment Permits Act 2024. Minimum salary for General Employment Permits will rise from €34,000 to €36,605. Minimum salary for Critical Skills Employment Permits will increase from €38,000 to €40,904. For meat processors, horticultural workers, healthcare assistants, and home carers, the minimum salary will increase from €30,000 to €32,691. Lower starting thresholds will apply for recent graduates, reflecting their early career stage.
Employer implications/action needed Employers must understand the new salary requirements and be prepared to meet them if this applies to an employee requiring a permit.
Employer risk N/A
Link Roadmap
Health and Safety
Impact date: 9 April 2026 On 9 April 2026, new regulations implementing EU Directive 2024/869, namely the Safety, Health and Welfare at Work (Carcinogens, Mutagens and Reprotoxic Substances) (Amendment) Regulations 2026 and the Safety, Health and Welfare at Work (Chemical Agents) (Amendment) Regulations 2026 came into operation. These regulations aim to improve worker protection from the harmful effects of lead and diisocyanates by introducing updated occupational exposure limits for lead and diisocyanates and enhanced health surveillance requirements.
Employer implications/action needed These Regulations will only apply where employees are exposed to the relevant hazardous substances (lead or diisocyanates). Employers in sectors with no such exposure (e.g. typical IT or office‑based services) are unlikely to be materially impacted.
Employer risk Failure to comply may expose employers to enforcement action by the Health and Safety Authority. Further, given the recognised health risks associated with these substances, failure to comply increases the risk of employee claims arising from workplace injury or illness.
Link Government press release here
EU Pay Transparency Directive
Impact date: The Department of Equality has indicated that the transposition deadline of 7 June 2026 will be missed and that implementation of the Directive will happen on a “phased basis.” Transposition of the EU Pay Transparency Directive is due by June 2026 and will introduce 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. Early preparation is recommended given the June 2026 deadline.
Link N/A
Gender Pay Gap Reporting
Impact date: Late 2026 (expected) Reporting on the Gender Pay Gap Portal is likely to become 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) Retirement Act 2025
Impact date: Awaiting WRC Code of Practice expected later this year. With this we expect to receive a commencement date. On the 16 December 2025, the Government signed into law the Employment (Contractual Retirement Ages) Act 2025 (the “Act”). Once the legislation comes into force, it will allow (but not 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.
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 prior to the contractual retirement date. 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.
Link The 2025 Act
Statutory sick leave
Impact date: Planned increases have been deferred. Statutory sick pay remains at five days per year.
Under the Sick Leave Act 2022, employees are entitled to five days statutory sick leave per year, paid at 70% of normal pay up to a maximum of €110 a day. The initial allocation of three days set down in 2023 was increased by way of Ministerial Order to five days in 2024. It was anticipated that another Ministerial Order in 2025 would increase the allocation again to seven days. To date, this has not happened, though the Minister noted that a Ministerial Order does not have to be passed on 1 January.
It is important to note that where an employer provides a more favorable company sick pay scheme, employees are not entitled to benefit from both statutory sick pay and the company sick pay scheme.
Employer implications/action needed No action required at this point, though it is worth being aware that the mandatory allocation may change later in the year.
Employer risk An employer who does not comply with the Sick Leave Act 2022 may find themselves the subject of a WRC Adjudication.
Link Ministerial Statement is linked here.
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 No immediate action required.
Employer risk 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
Equality and Family Leaves (Miscellaneous Provisions) Bill
Impact date: Further updates are awaited.
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.
Immigration
Impact date: Commencement date not yet known.
Employers should note that the International Protection Act 2026 was signed into law on 22 April 2026 (not yet commenced).
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.
Employer risk N/A
Contact
© Eversheds Sutherland. All rights reserved. Eversheds Sutherland is a global provider of legal and other services operating through various separate and distinct legal entities. Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client.