General This environment, health and safety (EHS) due diligence questionnaire will help obtain key EHS information about the Properties and/or Business. The EHS questions can be added to the legal due diligence questionnaire or used as a checklist for additional EHS enquiries. Buyers’ solicitors usually prepare a legal due diligence questionnaire in the preliminary or due diligence phase of the transaction. In some transactions replies are added to the seller’s data room. The legal due diligence questionnaire should always include EHS questions. Even an office-based business will be subject to general EHS laws such as waste management, environmental reporting and health and safety obligations. If any of the Properties are manufacturing sites or if the Business has an environmental permit, a technical phase 1 EHS report should ideally be undertaken by environmental consultants. Please change to ‘Property’ depending on the particular transaction. Environment Health and Safety Please provide the following: Question 1—EHS reports Environmental reports can provide essential information regarding the environmental performance of the Business and assess the potential risks relating to any historic

General This environment, health and safety (EHS) due diligence questionnaire will help obtain key EHS information about the target’s business and properties. The EHS questions can be added to the legal due diligence questionnaire or used as a checklist for additional EHS enquiries. Buyers’ solicitors usually prepare a legal due diligence questionnaire in the preliminary or due diligence phase of the transaction. In some transactions replies are added to the seller’s data room. The legal due diligence questionnaire should always include EHS questions. Even an office-based business will be subject to general EHS laws such as waste management, environmental reporting and health and safety obligations. If the target has a manufacturing site or environmental permit, a technical phase 1 EHS report should ideally be undertaken by environmental consultants. Please change to ‘Property’ and ‘Group Company’ depending on the particular transaction. Environment Health and Safety Please provide the following: Question 1—EHS reports Environmental reports can provide essential information regarding the environmental performance of the target and assess the potential risks relating to any historic land contamination. Phase 1 EHS reports

General These environment and health and safety (EHS) warranties are the key warranties that should be used by a Buyer in a Share Purchase Agreement (SPA). They may not be appropriate for all transactions, depending on the type of business (eg office or manufacturing). The EHS warranties are drafted to be contained within a SPA and accordingly assumes the definition terms which should be defined such as ‘Business’, ‘Company’ and ‘Properties’. The Seller may want to ring-fence the EHS warranties, so that the Buyer can only claim under the EHS warranties for losses relating to environmental issues, and not for example under other warranties such as litigation warranties. Definitions Environment • all or any of the following media: • air (including air within buildings or other structures and whether below or above ground); • land (including any and all buildings, structures, fixtures, fittings, appurtenances, pipes, conduits, valves, drains, servers, tanks, vessels and containers, whether above or below ground level, and any other structures or erections in, on or under land, and any soil and anything below the surface of land);

This Precedent contains a template of ‘module four’ of the EU Standard Contractual Clauses (also known as the Model Clauses or SCCs) introduced by Commission Implementing Decision (EU) 2021/914 (the 2021 EU SCCs). This version is adapted for the transfer of personal data: • from a data processor subject to the EU’s General Data Protection Regulation (EU) 2016/679 (EU GDPR), and which has its only or main establishment in the EU (for the purposes of the EU GDPR) in Ireland • to a data controller established outside the EEA that is not subject to the EU GDPR • both in circumstances where the EEA processor combines the personal data received from the third country controller with personal data collected by the processor in the EEA, and in circumstances where the EEA processor does not. The content of this module of the 2021 EU SCCs varies slightly depending on which of these circumstances applies and this Precedent identifies the clauses that can be removed or should be retained

This Precedent contains a template of ‘module one’ of the EU Standard Contractual Clauses (also known as the Model Clauses or SCCs) introduced by Commission Implementing Decision (EU) 2021/914 (the 2021 EU SCCs) for the transfer of personal data from a data controller subject to the EU’s General Data Protection Regulation (EU) 2016/679 (EU GDPR), and which has its only or main establishment in the EU (for the purposes of the EU GDPR) in Ireland, to a data controller outside the EEA that is not subject to the EU GDPR. These SCCs may also be used when the exporting controller is not established in any EU Member State, but is subject to the extra-territorial scope of the EU GDPR and must therefore use the SCCs for transferring in-scope personal data. As the SCCs must be governed by the law of (and be subject to the jurisdiction of) an EU Member State, Ireland may be an attractive option as it offers laws in,

This Precedent contains a template of ‘module three’ of the EU Standard Contractual Clauses (also known as the Model Clauses or SCCs) introduced by Commission Implementing Decision (EU) 2021/914 (the 2021 EU SCCs) for the transfer of personal data from a data processor subject to the EU’s General Data Protection Regulation (EU) 2016/679 (EU GDPR), and which has its only or main establishment in the EU (for the purposes of the EU GDPR) in Ireland, to a data processor outside the EEA that is not subject to the EU GDPR. These SCCs may also be used when the exporting processor is not established in any EU Member State, but is subject to the extra-territorial scope of the EU GDPR and must therefore use the SCCs for transferring in-scope personal data. As the SCCs must be governed by the law of (and be subject to the jurisdiction of) an EU Member State, Ireland may be an attractive option as it offers laws in,

This Precedent contains a template of ‘module two’ of the EU Standard Contractual Clauses (also known as the Model Clauses or SCCs) introduced by Commission Implementing Decision (EU) 2021/914 (the 2021 EU SCCs) for the transfer of personal data from a data controller subject to the EU’s General Data Protection Regulation (EU) 2016/679, (EU GDPR), and which has its only or main establishment in the EU (for the purposes of the EU GDPR) in Ireland, to a data processor outside the EEA that is not subject to the EU GDPR. These SCCs may also be used when the exporting controller is not established in any EU Member State, but is subject to the extra-territorial scope of the EU GDPR and must therefore use the SCCs for transferring in-scope personal data. As the SCCs must be governed by the law of (and be subject to the jurisdiction of) an EU Member State, Ireland may be an attractive option as it offers laws in,

Ernst & Young (EY) Ireland's 2025 CEO Outlook report, released on 23 May 2025, highlights increasing focus on regulatory compliance and legal risk management among Irish business leaders. The report identifies implementation of the EU Pay Transparency Directive, artificial intelligence governance frameworks, and trade policy as key legal priorities. 90% of surveyed CEOs have revised investment strategies in response to geopolitical and trade pressures, while 83% maintain strong diversity, equity and inclusion (DE&I) commitments despite new regulatory requirements. The report emphasises growing demand for legal expertise in cross-border trade, employment law and technology regulation.

The Department of Further and Higher Education, Research, Innovation and Science has announced that Minister James Lawless has secured government approval to prepare amendments to the National Training Fund (NTF) Act. The changes aim to unlock €1.485bn from the Fund's accumulated surplus over 2025-2030. The package includes €650m for higher education core funding, €600m for capital projects, €150m for research infrastructure and PhD stipends, and €235m for skills and apprenticeships. The amendments, planned for completion by end-2025, will maintain the Fund's existing purposes of supporting employment skills development and training. The NTF currently holds an estimated surplus of €1.8bn as of end-2024.

This Precedent contains introductory text for an online or hard copy employee handbook that can be adapted to suit the particular organisation. Note that it provides that the contents of the handbook are intended as a statement of the Company's policies and procedures and, except where specifically indicated, will not form part of the employee's contract of employment. Any dispute between the employee and the Company will be determined on the basis and content of the contract of employment. The handbook itself can then

This Precedent is a basic contract of employment.... Ireland—Employment contract basic version Contract of employment dated [insert date] Parties Check that the employer’s name is accurately recorded and that the employer’s status is clear—for example is it a limited company, a limited partnership, a partnership, a sole trader or a trading association? If the employer is part of a group of companies consider whether the employee is contracting with the correct group company in terms of with which entity the employee should be entering into contractual obligations. If the employer is a partnership, note that continuity of employment is preserved on a change of partners. Parties 1 [Name of Employer] [of [insert address] OR a company incorporated in [Ireland] (registered number [insert number]) whose registered office is at [insert address]] (we or us); and 2 [Name of employee] of [insert address] (you). 1 Appointment We will employ you on the terms and conditions set out in this contract. 1.1 [ OPTION 1: CONTINUITY (NO PREVIOUS PERIOD OF EMPLOYMENT COUNTS): Your employment with us under this contract [will start OR started] on [insert date] (the 'Start Date'). Your period of continuous

ARCHIVED: This archived employment horizon scanner tracks the progress of Irish legislation (including Bills in progress, Acts in force and Statutory Instruments in force), judgments of the Labour Court, decisions and guidance from the Workplace Relations (the WRC) as well as consultations and inquiries related to employment law in 2025 and a review of what happened in 2024. This tracker does not cover developments in the EU, for EU employment legislative and regulatory developments, see: Trackers (EU Law)—overview. Legislation This tracker is designed to assist practitioners in keeping up to date with Acts of the Oireachtas and Bills being examined by the Oireachtas that will impact Irish employment law. This section contains information on primary legislation and the progress of Irish government bills as they pass through both houses of the Oireachtas—Dáil Éireann and Seanad Éireann—before being signed into law by the President. Please note that the below bills have now lapsed as Dáil Éireann has been dissolved. For further information see: Legislation & Dissolution—what impact does the dissolution of Dáil Éireann have