HR compliance checklist for Irish employers in 2026

Every employer in Ireland, whatever its size, needs the same core paperwork: written terms issued on time, payslips, pay at or above the minimum wage, working time and leave records, statutory sick pay, pension auto enrolment and a short set of written policies. A Workplace Relations Commission (WRC) inspector asks to see most of it. Figures are as of October 2026.

Written terms: five days, then one month

The Workplace Relations Commission says each new employee must get core terms in writing within five days of starting. They include the names of employer and employee, the employer's address, place of work, job title, start date, pay, normal hours, overtime terms, any probation period and the expected length of a fixed term contract.

A fuller statement is due within one month, covering pay intervals, paid leave, sickness terms, pension, notice and training. Citizens Information adds that the employer must sign and date it, keep a copy for at least a year after the employment ends, and give written details of the dismissal procedure within 28 days of the start.

Pay, payslips and the minimum wage

Check two things on every pay run.

• Minimum wage. According to the WRC, the rate since 1 January 2026 is €14.15 an hour for employees aged 20 and over, with lower rates under 20. RTÉ reported on 6 October 2026 that the Government agreed in Budget 2027 to raise it to €14.94, and Ibec's Small Firms Association has said an approved rate takes effect on 1 January 2027. Check the WRC rates page before your January payroll.
• Payslips. The WRC says a written statement of wages must go to every employee with every payment, showing gross pay and each deduction.

Working time, leave and records

The Organisation of Working Time Act 1997 sets these rules.

• Hours and breaks. The WRC gives a maximum average working week of 48 hours, 11 consecutive hours of daily rest, a 15 minute break after more than 4.5 hours of work and 30 minutes after more than 6.
• Records. Citizens Information says records of each employee's working time and leave must be kept for 3 years, and that failing to keep them is an offence.
• Annual leave. The WRC says most employees are entitled to 4 working weeks of paid leave a year.
• Public holidays. There are 10 a year, according to Citizens Information.

Statutory sick pay

As of October 2026, Citizens Information puts statutory sick pay at 5 days in a calendar year, paid by the employer at 70% of normal pay up to €110 a day. The employee needs 13 weeks of continuous service and a medical certificate. The Department of Enterprise confirmed in April 2025 that it stays at five days. The WRC says sick leave records must be kept for four years.

Pension auto enrolment

MyFutureFund began on 1 January 2026. Citizens Information says employees aged 23 to 60 who earn €20,000 or more a year and do not pay into a pension through payroll are enrolled automatically. Employee and employer each pay 1.5% in years 1 to 3 and the State adds 0.5%.

The Department of Social Protection says the national authority, NAERSA, identifies who is eligible. The employer completes a profile on the employer portal, sets up a payment method and runs payroll as usual. Employers who do not meet their obligations face penalties and possible prosecution.

Policies the law and the codes expect

Some are legal duties. Others come from codes of practice that the WRC and the courts can take into account.

• Grievance and disciplinary procedures. The WRC Code of Practice says these should be in writing and given to every employee at the start of employment.
• Dignity at work. Citizens Information says that under the Code of Practice on bullying an employer must have an anti bullying policy, and should also have a policy on harassment.
• Protected disclosures. The WRC says organisations with 50 or more employees have had to operate internal reporting channels since 17 December 2023, and that failing to do so is an offence.
• Right to disconnect. The WRC Code of Practice asks employers to develop a Right to Disconnect Policy with staff.
• Remote working requests. Since 7 March 2024 every employee can request remote working. Citizens Information says the employer must decide within 4 weeks or say it needs longer.

What a WRC inspector asks to see

The WRC's inspection guidance says full inspections are generally by appointment with 14 days' written notice, though unannounced visits also happen. The appointment letter asks for records covering everyone employed in the past 12 months:

• Employee details and, for nationals from outside the EEA, employment permits or other permission to work
• Timesheets showing start and finish times, Sunday work and overtime, and rest breaks
• Annual leave and public holiday records
• Payslips and payroll details
• Terms of employment, including the bullying and harassment, grievance, disciplinary and dismissal procedures
• A register of employees under 18

Where breaches are found, a letter sets out what must be corrected, usually within 21 days.

FH Recruitment's HR consultancy can check your contracts, records and policies against this list, with scope, fee and timings agreed in writing before any work starts. This is general information, not legal advice, so check the details with the WRC or a solicitor before you act.

Sources

All checked on 6 October 2026.

• Workplace Relations Commission: employer guidance pages, inspection services and the two codes of practice named above
• Citizens Information: employment rights pages linked above, plus its pages on bullying and harassment at work
• Department of Social Protection, gov.ie: auto enrolment guide for employers
• Department of Enterprise, Tourism and Employment: statement on statutory sick leave, 8 April 2025
• RTÉ News, Budget 2027 report, 6 October 2026, and Ibec Small Firms Association, 11 August 2026