Looking ahead to 2026: A roadmap for employers

  • Employment Law

Moira Grassick, Chief Operating Officer

(Last updated )

As we wrap up 2025 and start looking ahead to 2026, employers around the country may be wondering what lies ahead for their business. 

Along with sales projections, operational decisions, and business costs, it’s also important that business owners stay up to date on any upcoming changes to employment legislation. 

Staying ahead of these updates will not only help to ensure there’s no last-minute panic when the time comes to change your policies or update your documentation, it will also protect your business against the legal, financial and reputational consequences of non-compliance. 

Here are some of the biggest employment law updates on the horizon for 2026: 

National Minimum Wage Increase 

On 1 January 2026, the National Minimum Wage will increase from €13.50 to €14.15 per hour.  

Where applicable, your employment contracts should be updated to reflect these changes.  

Minimum Pay Increase in the Contract Cleaning Sector 

On 1 January 2026, under the latest Employment Regulation Order (ERO) in the contract cleaning sector, the minimum rate of pay for employees in this industry will increase from €14.10 to €14.80 per hour. 

Pension Auto-Enrolment 

Ireland’s new pension auto-enrolment scheme, My Future Fund, will launch on 1 January 2026. Employees aged between 23 and 60, who earn more than €20,000 a year and don’t currently contribute to a pension scheme through payroll, will automatically be enrolled. 

This will be a major change for employers, so make sure that your employment contracts, employee handbooks, and payroll systems are all set up and ready to go before the end of the year.  

Salary Thresholds for Employment Permits 

To get an employment permit in Ireland, relevant employees must earn a minimum salary. These minimum salaries are due to change from 1 March 2026. 

The salary threshold for general employment permits will increase from €34,000 to €36,605. The threshold for critical skills employment permits will increase from €38,000 to €40,904, and the minimum salary for meat processors, horticultural workers, healthcare assistants and home carers will increase from €30,000 to €32,691. 

It is vital that employers stay up to date on their legal obligations around employment permits and the relevant thresholds that apply.  

The EU Pay Transparency Directive

The EU Pay Transparency Directive is due to be transposed into Irish law by June 2026. Once transposed, this legislation will impact the recruitment process for both employer and employee.  

For example, it will determine how and when employers must communicate salary details during the recruitment process and will likely put a ban on pay secrecy in the workplace. Keep an eye out for any updates on this topic; it’s likely to cause quite a stir! 

Gender Pay Gap Reporting 

Companies with 50 or more employees were required to publish their gender pay gap reports in November 2025. This is an annual obligation, so it’s important that businesses stay on top of the snapshot dates and reporting deadlines for 2026.  

It will also be important to keep an eye out for any changes to the reporting requirements that may occur once the EU Pay Transparency Directive is transposed into Irish law. 

Minimum Pay and Pension Contribution Increases in the Construction Sector 

From 1 August 2026, construction workers will benefit from an increased minimum hourly pay rate, as well as enhanced minimum pension contributions and sick pay entitlements. 

These rates will vary depending on the type of construction worker in question, such as apprentices, craftspeople or crane drivers.  

The EU AI Act 

On 2 August 2026, the majority of remaining regulations under the EU AI Act will come into force, and enforcement will begin.  

Businesses who use, develop, provide, import, or deploy AI products should stay ahead of this deadline and ensure that all relevant systems are compliant with EU regulations.  

The Employment (Contractual Retirement Ages) Bill 2025 

The Employment (Contractual Retirement Ages) Bill 2025 will allow employees to remain in employment until the State Pension Age (66), even if the retirement age set out in their employment contract is lower than this.  

The Bill recently passed the fifth and final stage of debate in the Dáil and was signed into law by the President of Ireland on 16 December 2025.  

The Equality (Miscellaneous Provisions) Bill 2025 

The Equality (Miscellaneous Provisions) Bill 2025 is currently being debated in the Seanad and would prohibit discrimination based on a person’s socio-economic background.  

Keep an eye out for updates on this upcoming piece of legislation as it passes through the various stages of debate within Government. 

Related articles

Try Brainbox for free today

When AI meets 40 years of Peninsula expertise you get instant, expert answers to your HR and health & safety questions