2025 saw employers navigating a variety of changes, from gender pay gap reporting, to AI regulation and preparation for automatic pension enrolment. You can access our full recap here.
Looking ahead to 2026, we set out the key anticipated changes in Irish employment law which we will continue to monitor and report on over the year.
Auto-Enrolment Scheme – MyFutureFund (‘MFF’)
From 1 January 2026, MFF officially came into operation, with eligible employees between the ages of 23 and 60, earning more than €20,000 per year being automatically enrolled into this scheme. Employees will not be auto enrolled into MFF where they are members of an existing occupational pension scheme or personal retirement savings account into which minimum contributions are being made. Minimum contribution rates were introduced by new regulations which came into effect at the end of December 2025. For further details on the introduction of MFF and the minimum contribution rates, see our article here.
Salary Thresholds for Employment Permits
The Government have published a roadmap which outlines a gradual implementation of minimum salary thresholds across all employment permit types. The first increase will take effect on 1 March 2026, and further adjustments will be phased through to 2030. The published document can be accessed here.
Revised European Works Council Directive
This Directive came into force on 31 December 2025, and Member States have two years to transpose it into national law. The revisions brought about under this Directive seek to make the representation of workers in large multinational companies more effective, for example, by clarifying the definition of “transnational matters” and strengthening consultation rights. Ireland’s current implementing legislation (the Transnational Information and Consultation of Employees Act 1996) will require substantive revision to give effect to the Directive. The full text of the Directive can be found here.
Pay Transparency Directive (‘PTD’)
The PTD, which is due to be transposed into Irish law by 7 June 2026, will expand and deepen employers’ obligations. Employers will be required to go beyond simply reporting aggregated pay gaps and will be required to break down gender pay differences by category of workers, make paid data available to employee representatives and regulators, and follow more rigorous rules on transparency and accountability. The PTD also provides for new pay transparency rights and obligations during hiring. The penalties for employers will be set by the transposing legislation, however the PTD requires each country to ensure minimum enforcement mechanisms are available, including the right for workers to bring individual claims, with uncapped compensatory remedies (e.g. recovery of back pay and bonuses), non-victimisation provisions, the power for courts or other competent authorities to issue orders for compliance to stop infringement and national penalties. The full text of the PTD can be accessed here.
Collective Bargaining
The Department of Enterprise, Tourism and Employment recently launched ‘Ireland’s Action Plan to Promote Collective Bargaining 2026 – 2030’ (the ‘Plan’), as required under the EU Adequate Minimum Wages Directive. The Plan commits to addressing the ongoing decline in trade union membership, including introducing targeted actions to reverse this trend through capacity-building initiatives. The Plan further promises to launch targeted public awareness campaigns, reinforce mediation and review existing legislation, develop a new Code of Practice, explore tax incentives to support union membership, and conduct research to measure the benefits of collective bargaining. The full text of the Plan can be accessed here.
Platform Workers Directive (‘PWD’)
The PWD is due to be transposed into Irish law by 2 December 2026. This Directive aims to improve working conditions and the protection of personal data for individuals performing platform work in the European Union. It introduces measures to clarify the employment status of individuals engaged in platform work, including establishing a rebuttable presumption of an employment relationship between a digital labour platform and a person performing platform work which is triggered when facts indicating “control and direction” are present.
The PWD also sets minimum rights for platform workers, including transparency, fairness, and human oversight in algorithmic management. The PWD restricts the processing of certain personal data, mandates human review of significant automated decisions, and requires platforms to provide clear information to workers and authorities. It also establishes mechanisms for redress, protection against adverse treatment, and promotes collective bargaining, while allowing Member States to adopt more favourable provisions for platform workers. The full text of the Directive can be accessed here.
As you can see, there are several developments on the horizon for employers in 2026, and more are sure to come. We will continue to monitor and report on these developments throughout the year.
