The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) amends the Companies Act 2014 (the “Companies Act”) and the Industrial and Provident Societies Act 1893 (the “1893 Act”), each on a temporary basis, so that, notwithstanding challenges posed by the pandemic, entities can continue to operate in compliance with relevant provisions of those Acts.

The annual deadline for employers and trustees to report share scheme activity to Revenue is fast approaching. All share scheme transactions during 2025 must be reported by 31 March 2026.

The Code of Practice on Access to Part-Time Working 2026 (Code) was signed into law by the Minister for Enterprise, Tourism and Employment on 22 January 2026. The Code replaces the 2006 Code of Practice on the same topic and provides updated guidance on the requirements of the Protection of Employees (Part-Time Work) Act 2001 (Act).

Ministerial Regulations (the Regulations) have introduced minimum contribution standards for pension schemes being used to exempt employees from enrolment in My Future Fund (MFF).

For employers, an SAYE Scheme can encourage employee engagement and improve retention. While historically a very popular scheme, following Brexit the number of licensed savings carriers in the Irish market fell and the last licensed savings carrier exited the market in early 2021. Since then, it has not been possible to establish or grant new options under a SAYE Scheme. However, with the anticipated announcement of a new licensed savings carrier before the summer, employers should reconsider the benefits of offering a Revenue approved SAYE Scheme.

Following a public consultation WRC has published a Code of Practice for Employers and Employees on the Right to Request Flexible Working and the Right to Request Remote Working.

Irish citizens aged 18 years and over are eligible to serve on a jury. Most people are summoned for jury selection at least once in their lives.

The Protected Disclosures (Amendment) Act 2022 (2022 Act) has now been signed into law. The 2022 Act transposes the EU Whistleblowing Directive and amends the existing Irish framework for the protection of whistle-blowers under the Protected Disclosures Act 2014 (2014 Act).

The European Commission’s Digital Omnibus Package (published on 19 November 2025) proposes several amendments to the GDPR designed to reduce barriers to innovation in the field of scientific research.