Ireland: Contract of Employment

Under this Act, if an employee has an employment contract with a mandatory retirement age that is lower than the State pension age (currently 66) (State Pension Age), the employee has the right to notify their employer that they do not consent to retire at that earlier age. The Workplace Relations Commission (WRC) has also updated its Code of Practice on Longer Working (Code) to reflect what employers and employees need to do under the Act.

Ireland's Employment (Contractual Retirement Ages) Act 2025 fundamentally reshapes workplace retirement dynamics by granting eligible employees the right to object to retirement before reaching State Pension age. Employers now face strict procedural requirements, including individualized assessments and formal written responses within tight deadlines, with significant penalties for non-compliance. How will organizations navigate these new obligations while balancing operational needs against employee rights

On 11 September 2025, the Revenue Commissioners announced an opportunity for employers to correct payroll tax issues arising in 2024 and 2025 due to a bona-fide misclassification...