TUPE

Copyright © 2025 LexisNexis

Quick links to our Practice Note materials

Links to our Practice Note materials are provided below:

  1. •

    Ireland—Employment tax implications of a TUPE transfer

  2. •

    Ireland—TUPE—Information and consultation

  3. •

    Ireland—TUPE—transfer of employees

TUPE—key points

SI No 131/2003 European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (Ireland) (TUPE Regulations 2003 (IRL)) have been in force since 11 April 2003.

These Regulations implement Council Directive 2001/23/EC of 12 March 2001 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses on the approximation of the laws of the EU member states (Member States) relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses.

In broad terms, TUPE:

  1. •

    automatically transfers to the transferee all the employees working in the undertaking together with their contracts of employment (subject to their individual right to object and excluding certain rights in relation to occupational pension schemes)

  2. •

    transfers to the transferee liability in respect of employees dismissed by the

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Ireland - Employment News

The DEI Divide—How US and Irish multinationals can reconcile diverging DEI requirements

Ireland—Employment analysis: This article, was written by A&L Goodbody’s Employment Team. It’s been impossible to escape reporting of the introduction by the new United States Government administration of a series of Executive Orders aimed at scaling back diversity, equity and inclusion initiatives in the federal government and private sector.

Managing workplace investigations—common questions answered

Ireland—Employment analysis: This article, was written by Chris Ryan and Aoife Clarke of A&L Goodbody LLP.

Ahead of the curve—preparing for pay transparency

Ireland—Employment analysis: This article, was written by Aisling Muldowney, Triona Sugrue, and Kate Heneghan of A&L Goodbody LLP. The EU Pay Transparency Directive (the Directive) came into force in June 2023 and Ireland has until 7 June 2026 to implement the new rules.

Changes to gender pay gap reporting signed into law

Ireland—Employment analysis: This article, was written by Niamh Fennelly, Of counsel at Arthur Cox LLP.

View Ireland - Employment by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of