Chapter 4 of 10 · Pay and hours · Rule-change tracker

Employment law in Ireland, 2026: what changed, what is coming, and what is still only a proposal

Checked 13 Oct 2026the Irish Statute Book, the Departments' pages and the WRC.

In 2026 the minimum wage rose to €14.15, auto-enrolment pensions (My Future Fund) started on 1 January, statutory sick pay stayed at five days after the planned rise was paused, Maternity, Paternity and Parent's Benefit rose to €299 a week, and the right to work to 66 past a contractual retirement age commenced on 29 June. The Pay Transparency Directive's 7 June deadline was missed and transposition is promised in phases. This page keeps what is in force apart from what is not.

Key dates each year

Minimum wage order
1 January each year
Budget day
October each year: wage, benefit and tax figures for the following January
WRC Annual Report
April each year

The quarterly verification routine re-reads every block above against the Acts, and the rules config is re-read on every Budget and 1 January.

What changed in 2026

  • Minimum wage €14.15 · from 1 January 2026

    From 1 January 2026 the national minimum wage is €14.15 an hour for those aged 20 and over, €12.74 at 19, €11.32 at 18 and €9.91 under 18.

  • Auto-enrolment pensions live · from 1 January 2026

    My Future Fund enrols employees aged 23 to 60 earning €20,000 or more who are not in a qualifying scheme; contributions of 1.5% each from employee and employer plus a State top-up, rising in steps.

  • Family benefits €299 a week · from 1 January 2026

    Maternity, Paternity, Parent's and Adoptive Benefit rose to €299 a week from January 2026 after Budget 2026.

  • Right to work to 66 · from 29 June 2026

    The Employment (Contractual Retirement Ages) Act 2025 commenced on 29 June 2026: an employee can notify, three to twelve months ahead, an intention to work past a contractual retirement age below 66, which the employer can refuse only where objectively justified.

  • Gender pay gap portal · from 1 November 2026

    Employers with 50 or more staff report through the central portal for the November 2026 cycle.

What did not change

  • Statutory sick pay: still 5 days a year at 70% of pay capped at €110 a day. The planned rise to 7 and 10 days was paused in 2025 and has not resumed.
  • The WRC six-month time limit, extendable to twelve only for reasonable cause.
  • Statutory redundancy: two weeks' pay per year of service plus one week, capped at €600 a week, tax-free.
  • The minimum notice bands of 1, 2, 4, 6 and 8 weeks.
  • Annual leave: the greatest of four weeks for 1,365 hours, one third of a week per month of 117 hours, or 8% of hours worked.

What is being tracked

Statutory sick pay: any order raising the 5 days

Paused at 5 days

What it affects: The number of days the sick pay calculator pays at 70% up to €110. The Act allows the Minister to raise the days by order; the planned 7 (2025) and 10 (2026) were paused.

  1. 20 July 2022 · Done

    Sick Leave Act 2022 signed, 3 days from 1 January 2023

    The Act set a path of 3, 5, 7 and 10 days, each step by ministerial order.

    Sick Leave Act 2022 (Irish Statute Book)
  2. 1 January 2024 · Done

    5 days from 1 January 2024

    The second step commenced.

    Department of Enterprise: statutory sick pay
  3. 1 April 2025 · Now

    Rise to 7 days paused

    The Government decided in 2025 not to proceed with the rise to 7 days, after an ESRI review of the cost to employers. Five days remains the entitlement at 13 October 2026.

    Department of Enterprise: statutory sick pay
  4. Date not yet known · Ahead

    Order raising the days made

    Needs a statutory instrument. Only then does the rules config on this site change.

    Irish Statute Book: statutory instruments

Pay Transparency Directive: transposition

Deadline missed, phased transposition promised

What it affects: Pay ranges in job advertisements, the right to ask for the pay levels of colleagues doing equal work, and a ban on asking about pay history. None of it applies until an Act or regulations are made.

  1. 10 May 2023 · Done

    Directive (EU) 2023/970 adopted

    Transposition deadline 7 June 2026.

    Directive (EU) 2023/970 (EUR-Lex)
  2. 7 June 2026 · Now

    Transposition deadline passed without an Act

    The Department of Enterprise indicated a phased approach. No General Scheme had been published at 13 October 2026. Law-firm commentary (McCann FitzGerald, Mason Hayes & Curran, Maples) tracks the delay.

    Department of Enterprise, Tourism and Employment
  3. Date not yet known · Ahead

    General Scheme of a Bill published

    Tracked through gov.ie and the Oireachtas API.

    Oireachtas: Bills
  4. Date not yet known · Ahead

    Act passed and commenced

    Only then do the guides on pay and equal pay change.

    Irish Statute Book

Minimum wage for 2027

Awaiting the Low Pay Commission and Budget 2027

What it affects: The rate the minimum wage checker applies from 1 January 2027. It is entered in the rules config with an effectiveFrom date as soon as the order is made, and the engine switches on the day.

  1. 1 January 2026 · Done

    €14.15 in force

    The 2026 order commenced on 1 January 2026.

    Department of Enterprise: national minimum wage
  2. Date not yet known · Now

    Low Pay Commission recommendation for 2027

    Published with or before Budget 2027 (October 2026). The Government's target of a living wage at 60% of median earnings frames it.

    Low Pay Commission
  3. Date not yet known · Ahead

    National Minimum Wage Order 2026 made for 1 January 2027

    The S.I. is the source for the figure in the rules config.

    Irish Statute Book: statutory instruments

Auto-enrolment: contribution steps and opt-out windows

Live since 1 January 2026

What it affects: The percentages taken from pay and the windows in which an employee can opt out. The first step rise is due in year four; any change to the schedule or the windows is recorded here.

  1. 9 July 2024 · Done

    Automatic Enrolment Retirement Savings System Act 2024 signed

    Set the scheme's shape: ages 23 to 60, €20,000 earnings threshold, contributions rising in steps to 6%.

    Automatic Enrolment Retirement Savings System Act 2024 (Irish Statute Book)
  2. 1 January 2026 · Now

    My Future Fund live

    First contributions deducted from January 2026 pay. The first opt-out window opens in months seven and eight.

    Department of Social Protection: My Future Fund
  3. 1 January 2029 · Ahead

    Contributions rise to 3% each

    Year four of the scheme, by the Act's schedule.

    Automatic Enrolment Retirement Savings System Act 2024 (Irish Statute Book)

Remote-working Code of Practice and the Work Life Balance Act review

Code in force; 2026 review of the Act awaited

What it affects: What an employer must do with a request for remote or flexible working, and what the WRC can look at. A revised Code or a change to the Act would alter the remote-working guide.

  1. 7 March 2024 · Done

    WRC Code of Practice on the right to request flexible and remote working published

    Gave effect to Part 4 of the Work Life Balance and Miscellaneous Provisions Act 2023.

    WRC: codes of practice
  2. Date not yet known · Now

    Review of the Act's operation

    The Act requires a review; its outcome and any revised Code are not yet published.

    Department of Enterprise, Tourism and Employment

Employment Permits Act 2024: commencements that affect employees

Mirrored from StampWise

What it affects: A permit holder's ability to change employer, the seasonal permit, and the labour-market test. The permit itself is StampWise's subject; this site links rather than duplicates.

  1. 2 September 2024 · Now

    Most of the Act commenced

    Including the ability to change employer after nine months on a General or Critical Skills permit. StampWise tracks the rest.

    Department of Enterprise: employment permits

Budget 2027: Maternity, Paternity, Parent's and Illness Benefit rates

Budget day October 2026

What it affects: The weekly benefit figures in the leave planner and the sick pay calculator from January 2027. Entered in the rules config with an effectiveFrom date once the Social Welfare Act is passed.

  1. 1 January 2026 · Done

    €299 a week in force

    Budget 2026 raised the family benefits by €10 to €299 from January 2026.

    Department of Social Protection: Maternity Benefit
  2. Date not yet known · Now

    Budget 2027 announced

    Rates for 2027 are announced on Budget day and enacted in the Social Welfare Act that follows.

    Department of Social Protection
  3. Date not yet known · Ahead

    Social Welfare Act passed

    The rules config is updated with an effectiveFrom of 1 January 2027.

    Irish Statute Book

WRC Annual Report: complaints, categories and the wait for a hearing

Published each April

What it affects: The figures on /wrc and the home page: 10,559 applications in 2025, up 44%, with a median wait to a first hearing of 174 days by December 2025.

  1. 30 April 2026 · Now

    Annual Report 2025 published

    Figures taken from law-firm and chamber summaries; the first job of the routine is to read the PDF and confirm them.

    WRC: annual reports
  2. Date not yet known · Ahead

    Annual Report 2026

    Expected April 2027.

    WRC: annual reports

Latest developments

The full dated log →

Checked daily against the official record first. Each entry links the source it came from and says which kind it is.

  • 6 October 2026 · Official record

    Budget 2027: minimum wage to rise 79c to €14.94

    Budget 2027, delivered 6 October, includes a 79 cent rise in the National Minimum Wage, confirmed by the Department of Enterprise, Trade and Employment. The Irish Times reports this brings the rate to about €14.94 an hour from 1 January 2027. The Low Pay Commission recommended the same rise in July; no National Minimum Wage Order for 2027 has yet been made.

    Department of Enterprise, Trade and Employment: Budget 2027
  • 6 October 2026 · Press report

    Budget 2027: core welfare rates to rise €10 a week

    The Irish Times reports that Budget 2027, delivered 6 October, raises core weekly social welfare rates by €10 from January 2027, with the State pension passing €300. It is not yet confirmed whether Maternity, Paternity, Parent's and Illness Benefit are among the payments affected; official Department of Social Protection figures were not available to check against.

    The Irish Times, 7 October 2026
  • 29 September 2026 · Press report

    Almost 30,000 opt out of auto-enrolment pensions

    The Irish Times reports that 29,352 people, under 4% of those enrolled, left My Future Fund during its first opt-out window, which opened 1 July and ran to the end of August 2026. For comparison, the article cites opt-out rates of about 10% in the UK and 12% in New Zealand.

    The Irish Times, 29 September 2026
  • 13 October 2026 · Official record

    Tracker started

    First check of the Irish Statute Book, the Department of Enterprise, the Department of Social Protection and the WRC. Minimum wage €14.15 and My Future Fund in force since 1 January; the Employment (Contractual Retirement Ages) Act 2025 commenced 29 June; statutory sick pay unchanged at 5 days; no Pay Transparency Bill published.

    Department of Enterprise, Tourism and Employment
  • 29 June 2026 · Official record

    Right to work to 66 commenced

    The Employment (Contractual Retirement Ages) Act 2025 commenced on 29 June 2026. An employee with a contractual retirement age below 66 can notify, three to twelve months ahead, an intention to work until 66; the employer can refuse only where objectively justified.

    Employment (Contractual Retirement Ages) Act 2025 (Irish Statute Book)
  • 7 June 2026 · Official record

    Pay Transparency Directive deadline passed

    The 7 June 2026 transposition deadline for Directive (EU) 2023/970 passed without an Irish Act. The Department indicated a phased approach; no General Scheme was published.

    Directive (EU) 2023/970 (EUR-Lex)