Employment

UPCOMING MINIMUM WAGE INCREASE

The National Minimum Wage Order 2025 will take effect from 1 January 2026, increasing the national minimum hourly rate to €14.15.

For more information, see here: National Minimum Wage Order 2025.

REVENUE OPENS DISCLOSURE OPPORTUNITY FOR MISCLASSIFIED WORKERS

Revenue published guidance to assist employers in correcting payroll tax issues arising from the misclassification of workers for 2024 and 2025, following the Supreme Court’s decision in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza. Corrections must be submitted to Revenue by 30 January 2026.

For more information, see our Insights Blog post here: Revenue Provides Employers with Disclosure Opportunity to Regularise Misclassification of Self-Employment.

UPDATED REVENUE GUIDANCE ON TERMINATION PAYMENTS

Revenue updated its guidance on the taxation of termination payments in the Tax and Duty Manual. The revised guidance clarifies how unpaid leave affects the calculation of the Standard Capital Superannuation Benefit (SCSB) and confirms that employer-sponsored health insurance is considered a taxable emolument for SCSB purposes.

For more information, see our Insights Blog post here: Revenue Issues New Guidance on Termination Payments.

REVISION OF EUROPEAN WORKS COUNCIL DIRECTIVE

The EU reached an agreement on a revised European Works Council Directive, designed to simplify the creation of European Works Councils and enhance their effectiveness. Member States must implement the Directive by 2027, with most changes applying in 2028.

For more information, see here: European Works Council Directive.

PUBLIC CONSULTATION ON THE EUROPEAN UNION’S PLATFORM WORK DIRECTIVE

On 6 October 2025, Minister Alan Dillon launched a public consultation and survey on the EU Platform Work Directive, which seeks to improve working conditions for platform workers. Stakeholders are invited to submit their views by 5 pm on 3 November 2025.

For more information, see here: Minister Dillon Announces Public Consultation and Survey on the European Union’s Platform Work Directive.