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In Ireland, all employees, whether full-time, part-time, temporary, or casual, earn annual leave entitlements from when they start work. Most employees are entitled to four weeks of paid annual leave per year, although they may be entitled to less depending on time worked.

The employer determines the timing of an employee’s annual leave, considering work and personnel requirements, and should consult the employee or the relevant union in advance. Pay for the leave must be issued in advance and calculated at the employee’s regular weekly rate.

Employees can accrue statutory annual leave when they are on long-term certified sick leave. An annual leave carryover period of 15 months after a leave year applies to employees who could not take annual leave during the relevant leave year or the normal carryover period of 6 months due to sickness.

Ireland enacted the Sick Leave Act in July 2022. From January 1, 2024, employees will have a right to paid sick leave for up to 5 days in 2024, 7 days in 2025, and 10 days in 2026. They will also be entitled to a rate of payment for statutory sick leave of 70% of normal wages to be paid by employers (up to a maximum EUR 110 per day).

Under the new scheme, employees must have worked for their employer for at least 13 weeks to be entitled to paid sick leave. They must also be certified by a GP as unfit to work. Employers are required to include their sick pay policy in employment contracts.

If employees cannot work because they are sick or injured and they have made enough social insurance contributions, they can apply to the Department of Social Protection (DSP) for a weekly illness benefit.

In Ireland, employees are entitled to maternity benefits. The government pays maternity benefits for 26 weeks (156 days). At least 2 weeks and not more than 16 weeks of leave must be taken before the end of the week in which the baby is due. Employees have the right to an additional 16 weeks of unpaid maternity leave immediately after the end of the 26 weeks’ paid leave. Maternity leave applies to birth or adoptive parents and must start within 26 weeks of birth or placement.

The Irish Maternity Benefit is EUR 250 (Euros) per week. In January 2023, the weekly rate will increase by EUR 12, with proportional increases for people on reduced payment rates.

Employers are not statutorily obligated to pay women who are on maternity leave. However, some employers may increase the amount employees get from Maternity Benefit to match the employee’s normal pay. Employees must have at least 39 weeks of PRSI contributions paid in the 12-month period before the first day of their maternity leave to be eligible for benefits. If employees have dependents, their maternity benefit is compared to the rate of illness benefit they would have received for absence due to illness, and they are paid the lower amount.

Relevant parents are provided with 2 weeks of paid paternity leave. The benefit is currently EUR 274 per week, paid by the Department of Social Protection.

The leave applies to birth or adoptive parents and must start within 6 months of birth or placement. Employees must apply to their employer in writing at least 4 weeks before taking paternity leave. Self-employed persons must apply 12 weeks before. Employees must have 39 weeks' contributions to be eligible for benefits. The leave is available to all fathers, including self-employed, same-sex couples, and adoptive parents.

Pension

In Ireland, there is no single fixed retirement age. A person’s retirement age is designated in their contract of employment. Some employment contracts have a mandatory retirement age, but they also provide for earlier retirement generally and/or on grounds of illness. The usual retirement age in contracts of employment is 65. Many provide for early retirement starting at age 60 or, in some cases, starting at age 55.

There are two types of pensions: contributory and non-contributory. The State Pension (Contributory; SPC) is a social insurance-based payment presently payable to people starting at age 66, and the mandatory retirement age is 70. It is a basic flat-rate benefit to retirees who meet the contribution conditions and is not a means-tested benefit. The amount of benefits depends on the number of contributions, number of dependents, and age of the employee when accessing their retirement savings. Individuals who do not qualify for a contributory State pension, with income below a certain level, may be entitled to a non-contributory State pension (SPNC). It is a means-tested benefit for individuals who have not contributed at all or have not contributed a sufficient amount. The rate of payment depends on the outcome of the means test.

Ireland's Department of Social Protection will begin implementing an automatic enrollment retirement savings system. The pension program will be implemented by 2023 and operational by 2024. Employees aged 23 through 60 who earn a minimum of EURO 20,000 and are not participating in a pension plan will be auto-enrolled.

Employees and employers will each contribute 1.5% to fund the individual accounts, and employers are limited to contribute to the first EUR 80,000. Contribution rates will increase by 1.5 every three years until they reach 6% by 2034, and the government will match 33% of an employee's contribution on annual earnings up to EUR 80,000.

Dependents/Survivors Benefits

In Ireland, survivors of a deceased person are entitled to the following types of benefits, depending on their insurance condition:

• Contributory Widow's, Widower's or Surviving Civil Partner's Pension - Benefits depend on the number of contributions made
• Non-Contributory Widow's, Widower's or Surviving Civil Partner's Pension - Means test benefits based on cash income, the value of capital, and income from property personally used
• Guardian and Orphan Payments - Benefits for children under 18 or 22 years of age whose parents have died
• Death Benefit due to occupational injury - If a person dies in a work-related accident or disease, his or her surviving spouse/partner or dependent child can be eligible for Death Benefit

Invalidity Benefits

In Ireland, the State provides benefits for insured persons who have been injured or incapacitated by an accident, whether in the workplace or while traveling directly to or from work. The Occupational Injuries Scheme also covers employees who have contracted a work-related disease. The following benefits are available under this scheme:

• Injury Benefit
• Disablement Benefit
• Incapacity Supplement
• Constant Attendance Allowance
• Medical Care Scheme

Disability Allowance is a weekly allowance paid to people above 16 years of age with a disability.

The Protection of Young Persons (Employment) Act defines a child as a person who is under 16 years of age or the school-leaving age, whichever is higher. A young person is an individual who has reached 16 years of age or the school-leaving age (whichever is higher) but is under 18.

Workers under 18 are prohibited from performing more than 8 hours of work daily and 40 hours weekly. During the school term, persons 14 years of age cannot be employed, but 15-year-olds are permitted to work for up to 8 hours weekly. During holidays or the summer term, the weekly working hour limit is 35 for employees ages 14 and 15.

Children under 16 cannot be required to work between 8:00 PM and 8:00 AM. Before hiring a young person or child, an employer must ask for a birth certificate or other evidence of age. When employing children under 16, employers must get written permission from a parent or guardian.

Minors under 18 cannot be engaged in work likely to harm their safety, health, or development. Night work between the hours of 11:00 PM and 6:00 AM is also prohibited for young persons under 18.