As we approach the end of the first quarter of 2026, we have highlighted some key changes which have already impacted and will impact employers and business owners in 2026.
National minimum wage
The National Minimum Wage increased to €14.15 from 1 January 2026 in line with the government's commitment to move towards a living wage.
Thresholds for employment permits
Minimum salary thresholds increased from 1 March 2026, with the thresholds for General Permits rising to €36,605 (from €34,000) and Critical Skills Permits to €40,904 (from €38,000).
Remote working
The public consultation on remote working closed on Tuesday, 9 December 2025. The review attracted over 8,000 submissions with the bulk of submissions received from employees. On foot of that consultation the government published a statutory review of Ireland’s remote work request provisions. That report confirmed that 94% of employees’ requests were approved, either fully or in part. The legislation is working well, despite media reporting to the contrary. Employers reported a low administrative burden in processing those requests. It also reported a low awareness and usage of the legislation, particularly among those living in rural communities.
On foot of the review the government will carry out a targeted national awareness campaign. The Workplace Relation Commission have been instructed to revise and strengthen the Code of Practice by providing clearer guidance and templates to those who use the Code. It is not currently proposed that legislation will be amended.
AI Act
The European Commission formally proposed a "Digital Omnibus" package on November 19, 2025, which included targeted simplification measures and adjustments to the AI Act. The EU Council, Parliament and European Parliament must negotiate the text, which is expected to take several months. If passed, the deadline for new Annex III high-risk AI systems could be extended to the earlier of 6 months from the European Commission's adequacy decision or 2 December 2027. Until the Digital Omnibus is formally adopted by the Council and Parliament the official deadline of 2 August 2026 remains in force.
Pay Transparency Directive
The government has publicly confirmed to the Irish Times that the June 7th deadline for EU directive will be missed with new law to be implemented on a ‘phased basis’. The Department of Children, Equality, Disability, Integration and Youth has indicated that employers will not be penalised for not having all elements of the directive completed in June 2026.
The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 was published in January 2025, which addresses the recruitment aspects (salary range in ads and pay history). Separate legislation will need to be drafted to address other elements of the Pay Transparency Directive in respect of gender pay gap reporting.
In the meantime, the European Commission has just published updated EU-wide guidance on gender-neutral job evaluation and classification which should assist employers in categorising their workforce.
Code of Practice on Part Time Working 2026
The government approved an updated Code of Practice on Access to Part‑Time Working on 22 January 2026 replacing the previous Code. The updated Workplace Relations Commission (WRC) Code of Practice on Access to Part-Time Work (2026) does not introduce new legal obligations. Instead, it reinforces best practices for handling requests, focuses on the need to consider part-time options at all levels, and introduces protection against penalisation for employees. The Code also highlights the need to consider applications in the context of parents or carers' rights and special medical needs and requires employers to proactively consider if roles (including senior positions) can be performed part-time.
