With the Dáil now in its summer recess, the parliamentary calendar offers a natural pause to reflect on the significant employment law developments that have shaped the first half of 2026. While legislative activity may slow over the coming weeks, the changes already introduced this year demand attention.
Much of the focus in the first half of the year centred on Ireland’s implementation of the EU Pay Transparency Directive which remains outstanding. The introduction of auto-enrolment pensions, new legislation on contractual retirement ages, updated Workplace Relations Commission Codes of Practice and changes to gender pay gap reporting have all added to an increasingly busy compliance landscape.
As Organisations look ahead to the remainder of the year, now is an ideal time to review policies, assess compliance and ensure they are well prepared for the legislative changes that are already in force and those that are still to come.
Auto-Enrolment Pensions Are Now a Reality
The introduction of the Automatic Enrolment Retirement Savings System (My Future Fund) marks one of the most significant workplace reforms of recent years.
Eligible Employees who are between 23 and 60 years of age, earn more than €20,000 annually and are not already contributing to a qualifying occupational pension are automatically enrolled into the State-backed scheme.
Alongside the scheme, minimum Employer contribution standards have also been introduced for occupational pension arrangements to ensure they remain at least as favourable as the introductory auto-enrolment contribution rates.
Greater Visibility Through the Gender Pay Gap Portal
Pay transparency has taken another step forward with the launch of the public-facing Gender Pay Gap Portal.
Reports voluntarily submitted during 2025 are now publicly accessible, while Organisations within scope of the regulations will be required to submit their 2026 reports through the central portal this November.
Importantly, Organisations must continue publishing their Gender Pay Gap reports on their own websites (or otherwise making them publicly available) in addition to submitting them through the portal.
The increased accessibility of this information is likely to result in greater scrutiny from Employees, prospective job candidates and other stakeholders.
New Rules on Contractual Retirement Ages
One of the most significant legislative developments this year is the commencement of the Employment (Contractual Retirement Ages) Act 2025.
In effect since the 29th of June 2026, the new framework allows eligible Employees to formally notify their Employer that they do not consent to retiring before reaching the State Pension Age where the contractual retirement age is lower.
Where the Organisation intends to rely on the contractual retirement age, a reasoned written response providing objective justification must be issued within one month. Where agreement is reached to continue employment, contractual documentation should be updated accordingly.
The legislation represents an important shift towards a more structured and transparent approach to retirement planning.
Updated Guidance on Longer Working
Complementing the new retirement legislation, the Workplace Relations Commission has published an updated Code of Practice on Longer Working.
The revised Code provides guidance on handling requests both to continue working until State Pension Age and to remain in employment beyond age 66. It reinforces the importance of objective decision-making, fair procedures and maintaining comprehensive records throughout the process.
Looking Ahead
The pace of employment law reform shows little sign of slowing. As we move into the second half of 2026, Organisations should consider:
- Preparing for mandatory reporting through the Gender Pay Gap Portal.
- Updating retirement policies to reflect the new consent-based framework.
- Reviewing occupational pension arrangements following the introduction of auto-enrolment.
- Training managers on handling requests for longer working and retirement discussions.
The summer months often provide a valuable opportunity to step back from day-to-day operational demands and undertake a broader compliance review. Organisations that proactively assess their HR policies and procedures now will be well positioned to navigate the legislative changes already introduced this year and those that are still to come.
How Adare Trusted People Partners Can Support Your Organisation
Our services include tailored HR and employment law advice delivered by experienced and expert HR practitioners. Support and guidance are provided to enable Organisations to manage individual and collective employment issues under all areas of HR and employment law including:
- Employment law compliance throughout the Employee lifecycle
- Retirement compliance, including contractual retirement ages, longer working requests and objective justification
- Contracts of Employment, Policies and Procedures, Managing Compliance
- HR Best Practice
- Advice on day-to-day matters
- Dedicated Client Manager
- Mitigation of Risk and Financial Liability
- Help desk support
- Commercial HR advice tailored for your Organisation
Adare is a team of expert-led Employment Law, Industrial Relations and best practice Human Resource Management consultants. If your Organisation needs advice, support, or guidance about employment law compliance, recent changes to retirement legislation or any HR issues, please contact Adare by calling (01) 561 3594 or emailing info@adarehrm.ie to learn what services are available to support your business.