Having reached the second quarter of 2026, we have highlighted key changes which will impact employers and business owners in Ireland moving forward.
Summer Legislative Programme 2026
The following Heads of Bill are being drafted:
- Pay Transparency Bill to transpose the EU Pay Transparency Directive
- Equality (Miscellaneous Provisions) Bill to amend equality legislation and provide for surrogacy leave and leave for pregnancy loss
- Gender Pay Gap Information (Amendment) Bill to facilitate gender pay gap reporting via a central online portal
The Office of the Protected Disclosures Commissioner (OPDC) Annual Report 2025
The OPDC report indicates a significant rise in workplace wrongdoing reports (57%), an increase in the use of AI in drafting disclosures and a lack of understanding of the legislation.
Employment (Contractual Retirement Ages) Act 2025
The Employment (Contractual Retirement Ages) Act 2025 commenced on 29 June 2026 following the approval from the Minister for Enterprise, Tourism, and Employment of the updated Code of Practice on Longer Working. The Act will allow employees with a contractual retirement age under the current pension age to work up to pension age (66), but not compel them to do so, subject to making a request and fulfilling certain conditions.
Employment and the AI Act
A provisional agreement on the Digital Omnibus on AI was reached on May 7 2026, by the Council of the EU and the European Parliament. If the Omnibus is formally adopted by 2 August 2026, key compliance obligations for high-risk AI systems will be pushed out to 2 December 2027. Employers using high risk systems in HR have until this date to ensure compliance.
On 19 May 2026 the European Commission published draft Guidelines on the classification of high-risk AI systems and launched a five-week public consultation which concluded on 23 June 2026.
WRC Annual Report 2025
The Workplace Relations Commission published its 2025 Annual Report on 24 April 2026. The report confirmed a 44% increase in complaints received, a 16% rise in mediations and a small fall in inspections. The key areas of claim remain consistent, with the most common claims relating to pay, unfair dismissal, discrimination/equality, terms and conditions of employment, and working time, with a notable increase in disability discrimination claims.
Protection of Employees (Employers' Insolvency) (Amendment) Act 2026
The Protection of Employees (Employers' Insolvency) (Amendment) Act 2026 came into force on 6 June 2026. It increases protections for workers whose employers cease trading and provides for "deemed insolvency" which allows workers to claim unpaid wages and entitlements if an employer closes without going through formal liquidation, receivership, or bankruptcy.
Updated Guidance on the use of AI tools in WRC Submissions
New guidance issued from the Workplace Relations Commission (WRC) in May 2026. The updated guidance highlights the risks associated with relying on AI tools without verifying the accuracy of legal content and factual assertions. It also provides for the optional disclosure of the use of AI in the preparation of submissions.
The EU Platform Work Directive (Directive (EU) 2024/2831
The Platform Directive must be transposed in Ireland by 2 December 2026. The framework will significantly change the legal landscape for gig economy platforms and digital service intermediaries across the country. The Department of Enterprise, Trade and Employment (DETE) is drafting legislation. Platforms must be compliant with legislation once the 2 December date passes.
Auto Enrolment
The National Automatic Enrolment Retirement Savings Authority (NAERSA) will require employers operating their own occupational pension schemes to provide specific information verifying that their existing workplace pensions meet the minimum legal standards to avail of the exemption from contributing to the My Future Fund scheme. As of 1 July 2026, employees who were enrolled on 1 January 2026 will have the option to 'opt-out' of my Future Fund. The opt-out window will remain open until the end of August 2026.
Immigration: Employment Permits Occupation Lists
Following the outcome of a review of the occupations lists some new roles will become eligible for Critical Skills Employment Permits and General Employment Permits (in some cases subject to quotas). There is a focus on addressing skills shortages in the construction, healthcare, transport, and agri‑food sectors. There is also a proposal to amend the 50:50 rule in the health and social care sector to address critical skills gaps.
Gender Pay Gap Reporting
Ireland's centralised Gender Pay Gap Portal was launched in late 2025 as a voluntary system. The public and searchable side of the portal is now searchable and fully accessible to the public. The portal allows individuals and stakeholders to view, compare, and download gender pay gap data from both public and private sector organisations. It will not be mandatory to report on the portal until the Gender Pay Gap Information (Amendment) Bill (referenced above) is enacted.
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.
