Employee leave entitlement in Ireland

Annual leave

Employees in Ireland are entitled to paid annual leave each year. The basic entitlement is four working weeks, though the calculation can vary based on hours worked and time served.

• Four working weeks for those who work at least 1,365 hours in a leave year
• One-third of a working week for each month with at least 117 hours worked
• 8% of the total hours worked in a leave year, capped at four weeks

The method that provides the most leave to the employee should be used. All hours worked as well as particular types of statutory leave are included in these calculations.

Annual leave pay is made in advance at the employee's regular pay rate. Employers cannot substitute pay instead of leave except when employment ends, in which case all unused annual leave must be paid out. Agreements for less than the statutory minimum leave are not enforceable. Employers may offer more generous leave through contracts.

After eight months of employment, an employee is entitled to a two-week unbroken period of leave. Carryover of leave to the next year is a matter of employer policy; however, employees unable to take leave due to illness have up to 15 months to use accrued leave.

Public holidays

There are ten public holidays recognized in Ireland each year. If a public holiday falls on a day not normally worked, a substitute day off or alternative benefit applies.

• New Year's Day
• Saint Brigid's Day
• Saint Patrick's Day
• Good Friday (not a statutory public holiday but often recognized)
• Easter Monday
• May Day
• June Holiday
• August Holiday
• October Holiday
• Christmas Day
• St. Stephen's Day

On a public holiday, employers must give one of the following:

• A paid day off on the holiday
• A paid day off within one month
• An additional day of annual leave
• An extra day's pay

If a public holiday falls during sick leave or other statutory leave, the employee remains entitled to the public holiday benefit. Part-time employees who have worked at least 40 hours in the previous five weeks also qualify for public holiday benefits.

Sick leave

Statutory sick pay entitlements are expanding in Ireland. In 2024, employees may receive up to five paid sick days per year, increasing to seven in 2025 and ten in 2026.

• Minimum 13 weeks' continuous service required
• Medical certificate must be provided for each absence
• Sick pay is 70% of normal daily pay, up to €110 per day

Additional sick pay may be available under individual employment contracts. Sick leave does not impact the accrual of annual leave, and if an employee falls ill during annual leave, days of illness can be separated if supported by medical certification. Employees can claim Illness Benefit from the state after statutory sick pay is exhausted or if not covered by their employer.

Maternity leave

All female employees are entitled to 26 weeks of maternity leave, regardless of length of service or hours worked.

• Additional 16 weeks' unpaid leave available
• At least two weeks must be taken before the due date, and at least four after birth
• Paid leave eligibility depends on PRSI contributions; statutory Maternity Benefit is €289 per week

Employers are not obliged to provide paid maternity leave but may choose to do so. In cases of stillbirth after 24 weeks or the mother's death, special rules apply. Employees must give at least four weeks' notice of intention to take and return from maternity leave. Additional rights include time off for medical appointments and breastfeeding breaks for up to 104 weeks after birth. Transgender men who give birth are equally entitled.

Paternity leave

Fathers or second parents are entitled to two weeks of paternity leave within the first six months after birth or adoption.

• Statutory Paternity Benefit of €289 per week (if PRSI conditions met)
• Applies regardless of service length or working hours
• Notice requirement: at least four weeks in writing
• Leave can be postponed if the child is hospitalised

Paternity leave counts as service for annual leave and public holiday accrual. Employers offering paid maternity leave should provide comparable paternity leave options to avoid discrimination.

Adoption leave

One adopting parent is entitled to 24 weeks of adoption leave starting on the day the child is placed. An additional 16 weeks of unpaid leave may be taken.

• No obligation for employer-paid leave unless agreed
• Adoptive Benefit may be available if PRSI conditions are met
• Paid time off allowed for pre-adoption classes and meetings
• Advance notice of at least four weeks required

Annual leave and public holiday entitlements continue during adoption and additional unpaid leave.

Parent's leave

Each parent can receive up to nine weeks of paid parent's leave in the first two years of a child's life or adoption placement (from November 2019 onwards).

• State Parent's Benefit of €289 per week (subject to PRSI)
• Employer not obliged to top up pay but may choose to
• Leave may be split or taken in a block; six weeks' written notice required
• Leave cannot be transferred between parents, except if one parent dies

Employers may only postpone leave by up to 12 weeks for business reasons. Employer must give reasons in writing. Penalties apply for penalisation related to parent's leave.

Parental leave

Employees can take up to 26 weeks of unpaid parental leave per child before the child turns 12, or 16 if the child has a disability or long-term illness.

• Requires one year's continuous service (pro-rata applies if near age limit)
• Non-transferable between parents, except if both work for the same employer
• Leave may be taken in a continuous block or split into blocks of at least six weeks
• Minimum ten-week gap required between separate periods of leave
• Six weeks' written notice required

Employer may postpone leave for up to six months due to business needs but must notify before agreement is signed. Parental leave must be used for child care or it may be cancelled.

Carer's leave

Employees can take unpaid leave to care for someone in need of full-time attention. Minimum entitlement is 13 weeks, maximum is 104 weeks for each person cared for. A six-week gap is needed between separate periods of carer's leave for the same person.

• Minimum 12 months' continuous service required
• Written notice at least six weeks in advance
• Must make sufficient PRSI contributions
• Leave may be refused or reduced if less than 13 weeks, but reasons must be given in writing
• Annual leave and public holidays accrue during the first 13 weeks only

Employer and employee must sign a document agreeing the leave details. Leave may end if circumstances change, and the employee must give four weeks' written notice before returning. Employees are protected against penalisation for taking carer's leave.

Force majeure leave

This leave allows paid time off for urgent family emergencies involving illness or injury. Entitlement is up to three days in 12 months, and five days in 36 months. It does not apply in cases of bereavement.

• Employer must be notified as soon as possible
• Written application with reasons is required after returning to work
• Employers may require a medical certificate
• Employers must keep records of leave taken

Domestic violence leave

Employees are entitled to up to five days of paid domestic violence leave within any 12-month period at their full pay rate. There is no minimum service requirement, and employees are not obliged to provide evidence. However, employers may ask for a sufficient explanation to confirm entitlement.

• Full pay for up to five days in any 12 months
• No service requirement
• No obligation for evidence, though clarifying explanation may be requested

Work-related injury or illness

Employees unable to work for at least three days due to a work accident may be entitled to Illness Benefit. Employers must report workplace accidents causing an absence of three consecutive days or more.

• Statutory sick pay covers short absences
• State Illness Benefit is available, up to €244 per week, depending on earnings
• Benefit is not paid for first three days of absence
• Illness Benefit can last up to 26 weeks