Ireland: Employee Rights/ Labour Relations

The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.

Recent Workplace Relations Commission decisions reveal critical distinctions in how compensation caps apply under Ireland's Employment Equality Acts, particularly when employees resign before filing discrimination claims. The €13,000 statutory ceiling may not always hold, as one landmark case suggests EU law could require higher awards in certain circumstances.

Inquiries into matters of significant public concern have become a common feature of the Irish business, legal and political landscape in recent years.