Ireland: Contract of Employment

In a recent determination by the Irish Tax Appeals Commission (Ref 94TACD2026) dated 23 June 2026, the Appeal Commissioner (“AC”) rejected an appeal by an independent contractor who claimed he should be correctly classified...

It may come to light that an employee who once had the right to work in Ireland may no longer have such permission. For example, they may have forgotten to apply for a renewal of their immigration permission before it expired or they may not be able to provide evidence of their immigration status during a repeat right to work check. These scenarios may produce a heart-in-mouth moment for a manager or HR.

Under this Act, if an employee has an employment contract with a mandatory retirement age that is lower than the State pension age (currently 66) (State Pension Age), the employee has the right to notify their employer that they do not consent to retire at that earlier age. The Workplace Relations Commission (WRC) has also updated its Code of Practice on Longer Working (Code) to reflect what employers and employees need to do under the Act.

On 29 June 2026, the new Code of Practice on Longer Working (the “Code of Practice”) came into effect, replacing the 2017 Code of Practice on Longer Working.

The Terms of Employment (Information) Act 1994 establishes specific requirements for employers regarding written employment terms and delivery timelines. This video explores the fundamental components of employment contracts in Ireland, breaking down the mandatory statements employers must provide to employees and the legal timeframes within which these disclosures must occur.

Ireland's Employment (Contractual Retirement Ages) Act 2025 fundamentally reshapes workplace retirement dynamics by granting eligible employees the right to object to retirement before reaching State Pension age. Employers now face strict procedural requirements, including individualized assessments and formal written responses within tight deadlines, with significant penalties for non-compliance. How will organizations navigate these new obligations while balancing operational needs against employee rights

Ireland has launched its Action Plan to Promote Collective Bargaining 2026-2030. This reaffirms its commitment to voluntarism, favouring encouragement, guidance and financial incentives over legal mandates.

As we approach the final quarter of 2025, several significant employment law developments are on the horizon that will impact Irish employers across sectors.

On 11 September 2025, the Revenue Commissioners announced an opportunity for employers to correct payroll tax issues arising in 2024 and 2025 due to a bona-fide misclassification...