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Undoubtedly, payroll is a critical process for any organization. Pay cycle in Ireland refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.

In Ireland, employees get paid monthly.

There is no provision for 13th month salary.

Effective January 1, 2024, the government of Ireland has officially announced an increase in the national minimum wage, raising it to €12.70 per hour. This wage adjustment represents a notable increase from the previous rate of €11.30 per hour.

All work more than the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements. 

There is no legal right to pay for working extra hours and no statutory levels of overtime pay. However, many employers pay employees higher rates of pay for overtime as stipulated within the employment contract. 

Specific employment sectors have higher pay rates for overtime than regular hours. Employment Regulation Orders and Registered Employment Agreements cover this. 

The general principle is that personal data is retained for a period that does not exceed the period required to achieve the data's purpose (Art 5. GDPR) and our general obligations under GDPR and the Data Protection Acts 1988-2018. 

Hiring of employees: Preference and discrimination There are no requirements to give preference to particular groups of people. Employers are obliged under the Employment Equality Acts not to discriminate on any of the discriminatory grounds listed under the Acts (ie, gender, marital status, family status, sexual orientation, religion, age, disability, race, or membership of the Traveller community) concerning access to employment.

1. Employer verification and references: It is common practice for prospective employers in Ireland to: 

Ask candidates to provide the names and contact details of one to two previous employers for references; and 

Notify candidates that such referees may be contacted when a job is offered. 

2. Education verification: It is common practice for prospective employers to request proof of a candidate's education. 

3. Identity verification: An employer may request a visual review of a candidate's passport. 

Probation is between 6 and 12 months. 

• January 1 - New Year's Day
• February 6 - St. Brigid’s Day
• March 17 - St. Patrick's Day
• April 10- Easter Monday
• May 1 - May Day
• June 5 - June Bank Holiday
• August 7 - Bank Holiday
• October 30 - October Bank Holiday
• December 25 - Christmas Day
• December 26 - St. Stephen's Day

June 26, 2023: Irish Government announced the commencement date for the provisions relating to unpaid medical care leave and time off for breastfeeding will be effective from July 3, 2023.

Nursing employees can take paid breastfeeding breaks (one hour per day) for two years following childbirth instead of six months.

Employees can request an unpaid carer's leave for a maximum of five working days per calendar year to care for seriously ill family members and persons living in their households.

Employees may not take leave for periods shorter than one day.

Employees must inform their employer in writing that they have taken or intend to take this leave, the date of commencement, the duration, and a statement of the facts entitling the employee to the leave.

There is no minimum service requirement for this new leave.

The bill introduces a five-day government-paid leave for issues relating to the employee suffering from or at risk of domestic violence.

The leave aims to enable the victim of domestic abuse to take necessary actions, such as arranging for their safety or attending court hearings, medical, counseling, or legal appointments. The leave applies to fixed-term and part-time employees once in any 12 months. Government regulations are expected to prescribe the new leave's daily pay rate.

The regulations will be enacted in the third session of the year.

The Act, which provides Ireland's first statutory sick pay scheme for employees, was signed into law on July 20, 2022, and will become effective on January 1, 2023.

Requirements for employees:

The Act stipulates that employees must have 13 weeks' of continuous service with their employer before they have a statutory right to sick pay. The employee must also be certified by a GP as unfit to work.  

Employee entitlements under the Act:

Paid sick leave for up to 3 sick days per year. This will increase to 5 days in 2024, 7 days in 2025, and 10 days in 2026.

The payment rate for statutory sick leave is 70% of normal wages to be paid by employers (up to a maximum of €110 per day).

Take a complaint to the WRC, where they are not provided with a company sick pay scheme.

Female employees are entitled to 26 consecutive weeks of maternity leave, regardless of their length of service. An employer is not obligated to pay an employee on maternity leave. The employee may, however, be entitled to state social welfare payments at approximately 80 percent of her earnings, provided she has accrued sufficient pay-related social insurance contributions in the year before the maternity leave. An employee must give the employer four weeks' notice in writing of her intention to take maternity leave. 

An employee is entitled to 16 additional weeks of unpaid maternity leave without entitlement to social welfare payments. Employees are also entitled to paid time off during working hours for pre-and post-natal medical appointments. 

Working fathers are entitled to two weeks of paternity leave. The employer is not required to pay an employee on paternity leave, although he may be eligible for social insurance benefits. The leave is open to all fathers, including same-sex couples and those adopting. The leave can be taken any time in the 26 weeks following the child's birth. Four weeks' notice must be given to the employer before taking the leave. 

Annual leave entitlements can be calculated in the following ways:

Method 1: four working weeks in a leave year (leave year runs from April 1 to March 31) in which the employee works at least 1,365 hours (unless it is a leave year in which the employee changes employment);  

Method 2: one-third of a working week for each month in which the employee works at least 117 hours; and

Method 3: 8% of the hours worked in a leave year (up to a maximum of four weeks).

Employees may use whichever of these methods gives them greater entitlement. The annual leave of an employee who works eight or more months in a leave year must include an unbroken period of two weeks.

An adopting mother or sole adopting father is entitled to 24 weeks' adoption leave. Employees taking this leave may be entitled to receive social welfare payments provided sufficient social insurance contributions have been made.

All adopting employee couples can choose which parent may avail of adoptive leave, including male same-sex couples who were previously not part of the regulation.

Employees are entitled to an additional unpaid adoption leave of 16 weeks, for which no social welfare payments are available. Adopting parents are entitled to paid time off to attend preparation classes and pre-­adoption meetings with social workers required during the pre­-adoption process.

An employee may leave work when their immediate presence is indispensable due to the injury or illness of certain close relatives. Such leave is subject to a maximum of three days in any one year or five days in any three-year period and is paid for by the employer. Force majeure leave does not give any entitlement to leave following the death of a close family member.

According to the law, an employee who has worked for the same employer for 12 consecutive months is eligible for carer's leave, which allows them to take time off from work to provide full-time care and attention to a person in need. This leave can last for up to 65 weeks per relevant person.

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or workers misconduct. It requires notice and a written explanation for the termination. If the cause is misconduct, a warning needs to be given with the employee given a chance to explain his/her actions.

When employment ends, employees shall receive any money owed and a payslip.

Revenue Payroll Notifications (RFNs) are available in real-time for new employees (following the implementation of real-time information, the issuing of P45’s & P46 forms are no longer required)

Per the contract terms, the notice period depends on the length of employment. 

Notice should be made by both an employee and employer as follows: 

13 weeks-2 years: 1 week 

2-5 years: 2 weeks 

5-10 years: 4 weeks 

10-15 years: 6 weeks 

15+ years: 8 weeks 

Payment can be made in lieu of notice. 

When dismissed, they have the right to receive wages owed to them for work completed. They are also to receive payment for annual leave earned but not taken. 

Employers are not required to pay severance to employees who have been terminated.   

For cases of redundancy, employees are eligible to receive:   

•  two weeks' pay

• extra bonus week

Redundancy pay is set to a maximum limit of 600 per week. A worker with five years of consecutive employment is eligible for 11 weeks of redundancy pay. 

Non-residents of Ireland are classified into two primary groups, European nationals (EEA) and non-European nationals (Non- EEA). EEA nationals can seek work without requiring a work permit, and non-EEA nationals must apply and pay for a work permit or Green Card. The permit is initially granted for two years. 

Foreign workers in Ireland must have a valid work permit if their salaries exceed a certain threshold and are subject to Irish taxation on incomes earned in Ireland and abroad. 

Further changes may come into force in 2021 following Brexit implementation. 

Short Stay Visas 

All applicants for a short stay ‘C’ visa (whether for a single entry or multiple entries) must show that they have a sufficiently strong family, social or economic ties to a place of residence in a country other than Ireland to assure the visa officer assessing the application that the projected stay in Ireland will be temporary and in accordance with the duration and conditions of the permission granted by the immigration authorities on arrival in Ireland. 

Types of stay include Business, Conference or event, Tourist, and Internship. 

The maximum stay allowed under a short stay ‘C’ visa is 90 days. 

Long Stay Visas 

Individuals wishing to travel to Ireland for more than three months, for example, to pursue a course of study, for work or to settle permanently in Ireland with family members who are already residents in Ireland, then they can apply for a long stay ‘D’ visa for a single entry. 

If they are granted a long stay ‘D’ visa and wish to remain in the State for longer than three months or beyond the period of leave given to them by an Immigration Officer at an Irish port of entry, they will be required to register and obtain a residence permit. 

Criminal records

Criminal record checks are relatively uncommon in Ireland and only permitted in very limited circumstances. Any results are subject to significant restrictions under data protection law. 

Medical history 

Pre-employment medical checks may be justified where health or fitness is relevant to the role.  

Drug screening 

Although there are no express or statutory restrictions against drug and alcohol screening of job applicants, there are risks associated with such tests due to the various restrictions and duties under data protection and employment equality legislation. 

Immigration status 

Employers may request immigration status verification where this is necessary to ensure that the candidate has the right to work in Ireland. 

Social media 

Employers may use social media to screen prospective employees, and this practice is becoming increasingly common in Ireland. 

Therefore, it is not possible to terminate or cancel the employment contract on this basis.