Ireland is an attractive destination for remote hiring, but its employment law sets clear minimums that every employer must meet. Whether you’re onboarding your first Irish employee or scaling a distributed team, you need to know exactly what you’re required to provide, what it costs, and how each entitlement works in practice. This guide covers every statutory leave type, the new sick leave rules, and the pension auto-enrolment scheme that took effect in 2026.
Annual leave
Full-time employees in Ireland are entitled to a minimum of 20 working days (4 weeks) of paid annual leave per leave year. The leave year runs from April 1 to March 31, though employers can agree a different leave year with employees.
Leave entitlement accrues based on hours worked, so part-time and variable-hours employees earn leave proportionally. You’re responsible for paying employees their normal weekly rate during annual leave. You’re also required to give employees the opportunity to take their leave within the leave year; you can’t simply carry it over or pay it out in lieu, except on termination of employment.
Public holidays
Ireland has 9 public holidays per year. Employees who work on a public holiday are entitled to either a paid day off, an additional day’s pay, an additional day of annual leave, or a paid day off within a month. You choose which benefit to provide, but you must provide one of them.
Part-time employees are entitled to public holiday benefits if they worked at least 40 hours in the 5 weeks before the public holiday.
Sick leave
Ireland’s statutory sick pay scheme gives employees the right to paid sick leave directly from their employer. Here’s what applies in 2026.
Entitlement and rate
Employees are entitled to 5 statutory sick days per calendar year. The planned expansion to 10 days has been paused, so 5 days remains the statutory minimum for 2026. You pay sick leave at 70% of the employee’s normal daily earnings, capped at €110 per day.
Eligibility conditions
To qualify, an employee must have at least 13 weeks’ continuous service with you. There are no waiting days; payment starts from the first day of absence. Employees must provide a medical certificate to claim statutory sick pay.
What happens after 5 days
Once an employee exhausts their 5 statutory sick days, they can apply for Illness Benefit from the Department of Social Protection, provided they meet the PRSI contribution conditions. Illness Benefit is funded by the state, not by you as the employer.
Maternity leave
Employees who are pregnant are entitled to 26 weeks of paid maternity leave, plus up to 16 weeks of additional unpaid maternity leave. The paid portion is funded through Maternity Benefit, a state payment from the Department of Social Protection, not directly by you. However, many employers top up Maternity Benefit to the employee’s full salary; this is a contractual matter rather than a statutory requirement.
At least 2 weeks of maternity leave must be taken before the expected week of confinement, and at least 4 weeks must be taken after.
Paternity leave
Fathers and the other parent of a newborn or newly adopted child are entitled to 2 weeks of paid paternity leave, which must be taken within 26 weeks of the birth or placement for adoption. Paternity Benefit is paid by the state, subject to PRSI contributions. As with maternity leave, some employers choose to top up the state payment, but this isn’t a statutory obligation.
Parent’s leave
Parent’s leave is a separate entitlement from paternity leave. Each parent is entitled to 9 weeks of parent’s leave per child, paid at the Parent’s Benefit rate of €299 per week by the Department of Social Protection.
Parent’s leave must be taken within 2 years of the child’s birth or adoption placement. It’s non-transferable between parents, except in specific circumstances such as the death of one parent. This entitlement applies to children born or adopted on or after August 1, 2024.
Parent’s leave can be taken in one continuous block or in separate weeks, subject to giving your required notice period.
Parental leave (unpaid)
Parental leave is an unpaid entitlement that lets parents take extended time away from work to care for a child. Each parent can take up to 26 weeks of unpaid parental leave per child, and this entitlement is available until the child turns 12. If the child has a disability or long-term illness, the cut-off age extends to 16.
Parental leave must be agreed with you in advance, and you’re entitled to reasonable notice. While you don’t pay employees during parental leave, you must preserve their employment rights and allow them to return to the same or an equivalent role.
Pension auto-enrolment from 2026
Ireland’s auto-enrolment pension scheme launched on January 1, 2026. Employees who meet the eligibility criteria are automatically enrolled into a retirement savings scheme, and you’re required to contribute alongside them.
The initial employer contribution rate is 1.5% of the employee’s gross salary, matching the employee’s own contribution of 1.5%. The state also contributes at a rate of 0.5% for every €3 the employee contributes. Contribution rates are set to increase in phases over the coming years.
If an eligible employee opts out, they can do so after a minimum participation period. Employees who opt out can be re-enrolled after a set interval. You’ll need to register with the scheme and process contributions through payroll.
Managing irish leave obligations through an Employer of Record
If you’re hiring in Ireland without a local entity, working with an Employer of Record (EOR) is the most straightforward way to stay compliant. The EOR becomes the legal employer of your Irish staff, handling payroll, statutory contributions, leave tracking, and pension auto-enrolment on your behalf.
This matters because Irish employment law is enforced, and the Workplace Relations Commission (WRC) handles employee complaints. Getting leave entitlements wrong, failing to pay statutory sick pay, or missing pension enrolment deadlines can result in financial penalties and reputational damage.
EOR services also remove the administrative burden of tracking multiple leave types across a distributed workforce. When an employee takes maternity leave, files a sick leave certificate, or requests parental leave, the EOR manages the paperwork, ensures the correct payments are made, and keeps your records clean.
Book a demo to see how RemotePass manages Irish leave and benefits compliance.
Frequently asked questions
Do I have to pay employees during parental leave in ireland?
No. Parental leave is unpaid. It’s a statutory right to take time off, but you’re not required to pay employees during that period. Employees retain their other employment rights and must be allowed to return to their role or an equivalent one.
What’s the difference between parent’s leave and paternity leave in ireland?
Paternity leave is 2 weeks taken immediately after the birth or adoption of a child. Parent’s leave is a separate 9-week entitlement per parent that can be taken any time within the first 2 years of the child’s life. Both are paid through state benefits rather than directly by the employer.
When does ireland’s auto-enrolment pension scheme apply to my employees?
The auto-enrolment scheme applies to employees aged between 23 and 60 who earn over €20,000 per year and aren’t already in an occupational pension scheme. Eligible employees are enrolled automatically; you’re required to match their contributions at the initial rate of 1.5% of gross salary.
Can I refuse an employee’s request for sick leave in ireland?
You can’t refuse an employee’s right to take sick leave if they’re genuinely unwell. However, you can require a medical certificate from the first day of absence. If an employee doesn’t provide the required documentation, you’re not obligated to pay statutory sick pay for those days. You should apply your sick leave policy consistently to avoid discrimination claims.
