Having reached the third quarter of 2026, we have highlighted some of the key changes which will impact employers and business owners in Ireland moving forward.
Autumn legislative programme 2026
The following bills have been listed for priority publication:
- Employment Equality (Gender Pay Gap Information) (Amendment), and Another Matter, Bill is scheduled for priority publication - this legislation once enacted will oblige employers to report their gender pay gap via the central online portal
- Irish Nationality and Citizenship (Amendment) Bill is expected to increase the qualifying periods and introduce language tests and an Irish civics, society, and politics test for individuals applying for citizenship
The following bills have been prioritised for drafting:
- Equality (Miscellaneous Provisions) Bill will provide for amendments to the Employment Equality and Equal Status Acts and will also provide for surrogacy leave and leave for pregnancy loss
- Leave for Pregnancy Loss Bill is likely to provide for five days of paid leave per year capped at 70% of daily pay or €110 per day for individuals who experience a pregnancy loss prior to 23 weeks gestation subject to a 13-week service requirement
Heads are in preparation for the Pay Transparency Bill. It is notable that this is not listed as a priority item given the missed deadline for transposition on 7 June 2026.
Heads are also in preparation for the Employment (Miscellaneous Provisions) Bill which will allow the Minister flexibility to adjust the 50:50 rule in specific sectors eg. employees providing critical care services to vulnerable members of our society.
Statutory sick leave
Alan Dillon TD, Minister of State at the Department of Enterprise, Tourism and Employment has confirmed that statutory sick pay will remain at five days per year.
New High Court Practice Direction on the responsible use of GenAI in court documents
Practice Direction HC142 came into operation on 1 September 2026. The Practice Direction requires parties and legal representatives to exercise oversight of any generative AI tools used in preparing court documents and confirms that responsibility for the accuracy of documents remains with the legal practitioner or party filing them.
Minister Dillon approves new employment regulation order for workers in the security industry
The Order commenced on Monday, 28 September 2026 and provides for a new minimum rate of pay of €16.15 per hour for workers in the sector from that date.
Labour Court publishes its annual report 2025
The Labour Cort Report indicates that there was an 11% decrease in the number of referrals/appeals to the Court. There is increasing complexity of cases requiring extended hearings. Employment rights appeals accounted for 78% of the Court's total cases.
Budget 2026
The National Minimum Wage will increase from €14.15 to €14.94 per hour with effect from 1 January 2027 in line with the recommendation from the Low Wage Commission.
The Budget also introduces several employee-focused tax measures, including an increase in the higher-rate income tax threshold, higher personal tax credits, and adjustments to USC bands which are intended to increase employees' net take-home pay and moderate salary inflation pressures compared with recent years.
If you require any further information on these developments, please feel free to contact Sinead Morgan or Katie Doherty in our Dublin Employment Team at DAC Beachcroft Ireland LLP.
