The development of Irish employment legislation has resulted in an increased obligation on employers to have prescribed employment policies. Changing societal values has also meant that employers often have supplementary employment policies that are considered key to employee engagement but that are not strictly compulsory. The ‘need to have’ policies and the ‘nice to have’ policies for employers are outlined below. The ‘need to have’ policies are the following: • disciplinary procedure • grievance procedure • bullying and harassment policy • safety statements • flexibility/remote working policy • data privacy notice • whistleblowing procedure The ‘nice to have’ policies are the following: • annual leave policy • maternity/parent’s/parental/adoption/carer’s leave policies • right to disconnect policy • dignity and respect at work policy • sick leave and sick pay policy • IT policy • code of conduct Compulsory policies Disciplinary procedures SI No 146/2000 Industrial Relations Act, 1990 (Code of Practice on Grievance and Disciplinary Procedures) (Declaration) Order, 2000 (Ireland) (SI 146/2000 (IRL)) made under the Industrial Relations Act 1990

Employment status Work in today’s Irish society encompasses a diverse range of employment relationships, including the self-employed (those who work under contracts for service), employees (anyone who works under a contract of service), atypical workers (including part-time workers, agency workers, seasonal workers, gig economy/platform workers), apprentices, those who work for the State (eg members of An Garda Siochana, civil and public servants, officers in local government), office holders, and any person employed under statute. In Ireland, there is no ‘worker’ category of employment. Individuals will be classified as: • working either under a contract of service as an employee (also referred to as a ‘contract of employment’), or • a contract for services as a self-employed person or an independent contractor (also referred to as a ‘contract for employment’) Defining employment status is important because of the differing implications that this can have for the purposes of tax assessment, social welfare contributions and entitlement to state benefits. Moreover, classification as an employee confers legislative rights and protections on the individual employee and imposes

Introduction The law governing agency workers in Ireland is set out primarily in the Protection of Employees (Temporary Agency Work) Act 2012 (Ireland) (PE(TAW)A 2012 (IRL)) which transposes EU Directive 2008/104/EC on Temporary Agency Work (Temporary Agency Work Directive) into Irish law. The legislation guarantees that an agency worker assigned to a hirer is entitled, from the first day of the assignment, to the same basic working and employment conditions—including pay, working time, rest breaks, night-work limits, annual leave and public holiday entitlements—as if the hirer had employed the worker directly. Responsibility for ensuring these rights lies mainly with the employment agency, although the hirer shares liability where it controls key terms such as pay or hours. PE(TAW)A 2012 (IRL) excludes certain benefits, such as occupational pension schemes, from the definition of ‘basic working and employment conditions’, but collective agreements may extend coverage. Since its enactment, PE(TAW)A 2012 (IRL) has only been amended for minor cross-references, and no new Irish or EU measures have replaced it, so it remains the current

Introduction This Practice Note considers the Irish employment status issues that arise when a company engages an individual consultant. It explains the legal position following the Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza, the five-step framework for determining employment status, the relevance of Office of the Revenue Commissioners (Revenue) and Department of Social Protection (DSP) guidance, the potential impact of Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work (EU Platform Work Directive) and the practical consequences of reclassification. The status analysis is relevant because the consultancy agreement should support that status, however the written label is not decisive. Irish courts, the Office of the Revenue Commissioners (Revenue), the Department of Social Protection (DSP) and the Workplace Relations Commission (WRC) may look at the full working relationship and how the arrangement operates in practice. This Practice Note does not provide a clause-by-clause explanation of the consultancy agreement. It explains the employment status issues that inform the drafting

When employees are transferred along with the business in which they work pursuant to SI No 131/2003 European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (Ireland) (SI No 131/2003 (IRL) (TUPE Regulations 2003 (IRL)), there are numerous employment tax implications to be considered. This Practice Note focuses on the employment tax and payroll implications of a TUPE transfer from an Irish tax perspective. Continuity of employment Pursuant to SI No 131/2003 (IRL), reg 2 4, when a transfer occurs under these regulations, in scope employees’ contracts are transferred by law to the new employer, maintaining their existing terms and conditions, including length of service. The length of service aspect is of relevance from an employment tax perspective in the event of any future redundancy. In such cases, the individual employee’s statutory redundancy entitlement will be calculated based on their original date of commencement of employment pre-transfer. Years of service for ex-gratia tax exemption purposes with respect to any ex-gratia payment will also be based on the original commencement of employment. Without

This Practice Note provides a summary of the recent key legal developments that are expected to impact Irish employment lawyers during 2026 and beyond. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. To track upcoming legal and regulatory developments for Irish employment lawyers, see Practice Note: Ireland—Employment—horizon scanner 2026. For key dates and information relating to the legal issues surrounding the development of artificial intelligence (AI) technology including consultations, legislative changes and related guidance and announcements from an EU perspective, see Practice Note: EU Artificial intelligence—tracker. Legislation This section contains information on recent legislative changes relevant to employment practitioners which are partially of fully in force. Act/SI title When? What’s the impact? Find out more SI No 128/2026 Safety, Health and Welfare at Work (Carcinogens, Mutagens and Reprotoxic Substances) (Amendment) Regulations 2026 (Ireland) Signed into law: 2 April 2026 The Department of Enterprise, Tourism and Employment stated that these Regulations implement Directive (EU) 2024/869 and strengthen worker protection in relation to exposure to lead and diisocyanates,

General This Precedent is a sample initial employee offer letter outlining only the basic terms upon which employment is being offered. The Precedent assumes that the full contract of employment or service agreement will be enclosed with the offer letter. It is particularly important to include the words ‘Subject to contract’ at the top of the letter. The employer will typically wish the terms of the offer letter to be as attractive to the prospective employee as possible, and so will focus on the remuneration and benefits offered. However, it will also usually be appropriate to flag key conditions of the offer, and so the Precedent goes on to do this. A sample employment contract which could be adapted to be used with this offer letter include Precedent: • Ireland—Employment contract basic version The contract itself will need to comply with the requirements for a written statement of terms of employment that must be provided to an employee within one month of the commencement of employment, under TE(I)A 1994 (IRL), s 3(1). Data protection issues Employers will need to ensure that they comply

This Practice Note is a horizon scanner tracking key future developments in the field of Employment law in Ireland for 2026. It provides details of key dates for your diary (including forecasted dates where the actual date is unknown) and relevant commentary in relation to: • Legislation: ◦ Bills in progress ◦ Acts not in force, partially in force or subject to staged introduction ◦ Statutory Instruments in progress ◦ Statutory Instruments partially in force or subject to staged introduction • Case appeals and enforcement: ◦ Supreme Court ◦ High Court ◦ District Court (enforcement) ◦ Labour Court (appeals) ◦ Workplace Relations Commission (WRC) • Other key developments: ◦ Consultations/Reports ◦ Other notable dates for your diary This horizon scanner does not cover past developments, such as legislation fully in force or final judgments. For details of past developments in the field of Employment law in Ireland, see Practice Note: Ireland—Employment horizon scanner 2025 [Archived]. This horizon scanner does not cover

This Practice Note provides an overview of, and links to, the key materials available in Lexis+® Ireland—Employment to assist those unfamiliar with employment law, such as trainees or generalists, who wish to gain a basic understanding of the fundamental aspects of employment law practice. This Practice Note lists various introductory materials and includes resources relevant to the main areas of work that employment lawyers are likely to be involved with in practice. It also highlights key resources and efficiency tools provided by Lexis+® Ireland—Employment for employment practitioners. Employment law—a general overview Practice Note: Employment law in Ireland is an introduction to employment law in Ireland. Each of the topics in Lexis+® Ireland—Employment has an Overview document, which provides a high-level introduction to the subject-matter of the topic and signposts core content. The Overviews are therefore an ideal route into a particular topic. Listed below are links to the Overviews for just a sample of some of the key areas of employment law: • Ireland—Key developments and materials—overview • Ireland—Managing the employment relationship—overview • Ireland—Ending employment—overview • Ireland—Employment

This Practice Note looks at the principal options for enforcement of foreign civil and commercial judgements in Ireland. It considers the EU framework for the enforcement of judgments under Regulation (EU) 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (recast) (Brussels I Recast), the Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters signed at Lugano on 30 October 2007 (the Lugano Convention 2007), the Hague Convention on Choice of Court Agreements concluded on 30 June 2005 (2005 Hague Convention), and other EU procedures as well as the common law provisions relating to the enforcement of foreign judgments. This Practice Note looks at the principal options for enforcement of foreign civil and commercial judgments in Ireland. The note concentrates on: • the EU framework for the enforcement of judgments under: ◦ Regulation (EU) 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction

This Practice Note sets out the most common methods and procedures which a claimant can utilise in order to enforce a monetary judgment which they have obtained against a debtor from an Irish court. It considers enforcement of domestic judgments, practical steps and potential challenges, enforcement of foreign judgments and enforcing an Irish judgment in the UK post-Brexit. Scope of this Practice Note This Practice Note sets out the most common methods and procedures which a claimant can utilise in order to enforce a court-ordered monetary judgment which they have obtained against a debtor. This is done through the lens of a domestic judgment obtained in Ireland which is being enforced through the Irish courts, enforcement of an Irish judgment in the EU (and vice versa) and the UK. It will also touch upon legislative changes concerning the enforcement of UK judgments in Ireland. This Practice Note takes a high level approach in order to provide legal practitioners with more potential options and

This Practice Note outlines the primary differences between the International Swaps and Derivatives Association, Inc (ISDA) documentation governed by Irish law and that governed by English law. For information on the 1992 Master Agreement and 2002 Master Agreement and their related schedules in general, see Practice Notes: ISDA master agreements and schedules—key provisions and ISDA documentation—comparison of the 1992 and 2002 master agreements and for more information on the ISDA  documentation framework, see Practice Note: Derivatives—ISDA documentation framework. Introduction of Irish Law governed ISDA Master Agreement On 28 June 2018, ISDA published an Irish law governed version of its 2002 ISDA Master Agreement. The Irish law governed 2002 ISDA Master Agreement was published alongside a French law governed version of the 2002 ISDA Master Agreement and is available on the ISDA website to its members. The new master agreements are designed to provide an alternative for entities who wish to continue trading derivatives under an agreement governed by the laws of an EU Member State with EU court jurisdiction clauses