New Legislation Enacted
The Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (the Act) has been signed into law which amends existing company law and several provisions of the Protection of Employment Acts 1977 – 2014. Insolvency practitioners will now be required to comply with the Protection of Employment Acts and engage with employees and their representatives at an early stage in any collective redundancy scenario. The main changes brought about by the Act are as follows:
- Any person appointed by the court who assumes full control of the business will now be deemed a “Responsible Person” (RP) as defined under the Act. RPs have consultation and information obligations with employees and/or their representatives and must notify the Minister for Enterprise, Trade and Employment of the proposed collective redundancy at least 30 days before the first dismissal takes effect.
- Failure to comply with the above obligations is a criminal offense, however a defense is now available for
RPs who can show that they had reasonable grounds for believing that the employer had complied with its
consultation, information and notification obligations. - Effecting redundancies is prohibited before the expiry of the 30-day period, beginning on the date of the
notification to the Minister. This will now apply equally to collective redundancies in an insolvency situation. - The Act also provides for the establishment of a statutory Review Group, with a broad remit to monitor, review and advise the Minister on employment law matters.
Supreme Court Upholds Mandatory Retirement Age in the Public Sector
Precedential Decision by Judiciary or Regulatory Agency
The Supreme Court dismissed an appeal by a County Sheriff who challenged the imposition of a mandatory retirement age of 70. The Court held that the imposition of a mandatory retirement age was not incompatible with the Employment Equality Directive and dismissed the claim of discrimination
Revenue Commissioners Publish New Guidance on Determining Employment Status for Taxation Purposes
New Regulation or Official Guidance
In light of the Supreme Court decision in The Revenue Commissioners v Karshan (Midlands) in October 2023, Revenue Commissioners have recently published “Guidelines for Determining Employment Status for Taxation Purposes” to reflect the principles set out in the Supreme Court judgment.
Gender Pay Gap Reporting Obligations Expanded to Employers with 150 or More Employees
New Regulation or Official Guidance
The Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) Regulations 2024 have been published and extend the requirement to report on a company’s gender pay gap to businesses with 150 or more employees. Employers were required to pick a snapshot date in June 2024, and the reporting date will be six months after that.
