National Minimum Wage Increase
New Order or Decree
Authors: Lisa Collins, Associate and Ailbhe Marsh, Associate
Effective 1 January, 2026, Ireland’s national minimum wage increased from EUR 13.50 to EUR 14.15 per hour. Employers must ensure payroll systems and wage rates are updated accordingly to remain compliant with the revised statutory minimum.
Auto Enrolment Pension Scheme Comes into Effect
New Regulation or Official Guidance
Authors: Lisa Collins, Associate and Ailbhe Marsh, Associate
Ireland’s automatic retirement savings scheme, My Future Fund, came into operation on 1 January, 2026. Under the new system, eligible employees aged 23 to 60 who earn more than EUR 20,000 per year are automatically enrolled, unless they are already in “exempt employment,” meaning they are members of an existing pension scheme with qualifying minimum contributions.
The Automatic Enrolment Retirement Savings System Regulations (S.I. No. 668/2025) are effective 1 January, 2026 and define the criteria for exempt employment. Total pension contributions must be at least 3.5% of the employee’s gross pay or EUR 2,800 per year, whichever is lower. Of this amount, the employer must contribute a minimum of 1.5% of gross pay or EUR 1,200 per year, whichever is lower. Employers must assess existing pension arrangements to determine whether employees qualify for exemption from automatic enrolment.
Spring 2026 Legislation Program Signals Key Employment and Regulatory Reforms
New Regulation or Official Guidance
Authors: Lisa Collins, Associate and Ailbhe Marsh, Associate
The Government has published its Spring 2026 Legislative Program, setting out its legislative priorities for the upcoming parliamentary session. The program outlines a number of proposed bills with direct relevance to employment, equality, and workplace regulation.
Notably, the program includes the Gender Pay Gap Information (Amendment) Bill and the Pay Transparency Bill, reflecting a continued focus on pay equity and alignment with evolving EU requirements. Other measures of interest to employers include the Regulation of Artificial Intelligence Bill, the Protection of Employees (Employers’ Insolvency) (Amendment) Bill 2025, and the Registration of Trade Unions Bill, signalling forthcoming developments across technology regulation, employee protections, and industrial relations.
Phased Implementation of EU Pay Transparency Directive Confirmed
Proposed Bill or Initiative
Authors: Lisa Collins, Associate and Ailbhe Marsh, Associate
The Department of Children, Disability and Equality has confirmed that work is ongoing to fully transpose the EU Pay Transparency Directive into Irish law. However, it has acknowledged that the required legislative measures will not be completed by the Directive’s transposition deadline of 7 June, 2026, and that implementation will instead take place on a phased basis.
The Department further confirmed that employers will not be penalized for failing to have all elements of the Directive implemented by June 2026, providing short-term regulatory reassurance as the legislative framework continues to be developed.
Draft AI Regulation Bill Published to Implement EU AI Act
Proposed Bill or Initiative
Authors: Lisa Collins, Associate and Ailbhe Marsh, Associate
The General Scheme of the Regulation of Artificial Intelligence Bill 2026 has been published, setting out the legislative framework needed to implement Regulation (EU) 2024/1689 (the EU AI Act) in Ireland. The Bill establishes national oversight and enforcement mechanisms and confirms that Irish regulators will have direct supervisory powers over the use of AI systems within the state.
Of particular relevance to employers, AI systems used in HR and employment-related practices may be subject to review by Irish authorities, not only internal governance or EU-level oversight. Employers are classified as ‘deployers’ of AI systems under the Bill, even where the technology is acquired as an off-the-shelf solution. As a result, employers will be directly responsible for complying with the deployer obligations set out in Article 26 of the EU AI Act, including requirements relating to risk management, transparency, and human oversight.
