Ireland: Employee Benefits & Compensation

The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.

The legislative framework governing agency workers in Ireland, the Protection of Employees (Temporary Agency Work) Act 2012 (the “2012 Act”) has been in place for almost 15 years but continues to be an area that generates questions...

Ireland's employment law landscape is undergoing significant transformation, with major developments in pay transparency, gender pay gap reporting, AI workplace regulation, and retirement age legislation demanding immediate employer attention. How should organisations navigate these evolving compliance obligations and prepare for the remainder of 2026?

The CJEU's recent judgment in Locatrans Sàrl v ES [2025] clarifies how courts must determine which country's mandatory employment laws apply when employees work across multiple jurisdictions.

Immigration and mobility remains top of mind for many governments worldwide. The wider picture for global mobility specialists involves navigating the compliance landscape across jurisdictions and / or legal practice areas, set against a backdrop of growing geopolitical uncertainty, increasing cost pressures and evolving mobility models that increase the complexity of legal compliance.

Employees facing disciplinary action in Ireland do not have an automatic right to legal representation, except in exceptional circumstances. This article examines the legal framework governing representation rights...

The Employment (Contractual Retirement Ages) Act 2025 (the "Act") was signed into law on 16 December 2025 and is expected to enter into force during 2026.

In this latest episode of the Matheson Employment Law Podcast Series, Bryan Dunne, Head of Employment is joined by our newest partner, Rachel Barry, and senior associate, Colum Holland, to explore two significant developments for European Works Councils: the new EWC Directive and the landmark Irish High Court decision in the Verizon case.

2025 has seen significant changes to Irish Immigration and this change will continue into 2026, including digitalisation of processes...