Ireland transposed EU Directive 2018/957 into law with effect from 1 October 2020 through S.I. 374/2020. These Regulations provide for a small number of definitional clarifications and added protections by amending S.I. 412/2016, which transposed Directive 2014/67/EU on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services.
For a complete overview of European Directives on the posting of workers, take a look at our guide on EU Posting Workers Directives.
Prior requirement on foreign service providers when posting workers to Ireland
The Workplace Relations Commission (WRC) is the competent authority in Ireland for posted worker issues. Foreign providers established in another EU Member State must notify the WRC, using the prescribed form of declaration, of every posting of workers, regardless of its duration. The Form of Declaration must be submitted in English, via post or email, to the WRC, no later than the date on which the employee starts work in Ireland.
Through the form of declaration, foreign companies must provide certain information, such as:
- the name and address of the posting company;
- the workplace address;
- the personal details of the posted worker(s);
- the expected start and end dates of the posting, and information on working hours and remuneration.
In addition, the foreign company must designate a person to liaise with the competent authority and provide their name and address. They will send and receive documents and notices and engage with the WRC in the event of an inspection.
Finally, if a posting is extended beyond the projected end date contained in the Form of Declaration submitted, the employer must send an amended or further Form of Declaration containing the new end date.
Working and salary conditions in Ireland
The EU Posted Workers Directives provide that a worker posted to the territory of a Member State is guaranteed the applicable host-country terms and conditions of employment in the areas covered by the Directives, without prejudice to more favourable conditions already applicable to the worker.
In Ireland, a posted worker’s rights include:
- the applicable mandatory remuneration, including the national minimum wage or relevant sectoral minimum rates;
- an average working week of no more than 48 hours;
- a daily rest period of 11 consecutive hours;
- a weekly rest period of 24 consecutive hours per seven days, and
- a 15-minute break when working more than 4½ hours, and a 30-minute break when working more than 6 hours.
With respect to the minimum wage rate, Ireland has had a legally binding National Minimum Wage (NMW) since 2000. It depends on the age of the worker.
From 1 January 2026, the Irish national minimum wage for employees aged 20 and over is €14.15 per hour. The hourly rates are €12.74 for workers aged 19, €11.32 for workers aged 18 and €9.91 for workers under 18.
Allowances specific to the posting are part of remuneration, unless they are paid as reimbursement of expenditure actually incurred on account of the posting, such as expenditure on travel, board and lodging.
In addition, there are legally binding sectoral instruments, including Employment Regulation Orders and Sectoral Employment Orders, which set specific terms and conditions for those covered by them, for example in the cleaning, security and construction industries. The applicable sectoral requirements must therefore be checked in addition to the national minimum wage.
Storage of the posting documents
Under Irish law, a foreign company must keep and make available, at a place identified to the WRC, certain documents, in paper or electronic form, for the duration of the posting, including:
- The posted worker(s)’s contract of employment;
- Payslips or equivalent documents;
- Time sheets, or equivalent documents, indicating the beginning, end and duration of daily working time, and
- Proof of payment of wages;
- Where applicable, proof of reimbursement of expenditure incurred on account of the posting.
In case of inspection, the employer must make the above-mentioned documents available to the competent authority. After the posting has ended, the employer must, upon request from the WRC, deliver these documents within one month of the request, together with an English translation where necessary.
Non-EU citizen workers to Ireland
A non-EU national who is lawfully resident and legally employed in another EU Member State may be allowed to work on a temporary basis for that employer in Ireland, without the need to obtain a work permit. However, also national provision concerning immigration issues must be taken into consideration. The Republic of Ireland establishes five different types of permits, which are used in specific cases.
In case of non-EU workers sent to Ireland on a short-term basis (more than 14 days in a 12-months period), the more appropriate type of permit could be the so-called Van der Elst visa. However, certain conditions should be satisfied.
Social security in Ireland
Pursuant to European Regulation 883/2004, posted workers to Ireland may continue to be covered by the social security of the Member State where the employer is based.
The posting company must apply for an A1 Certificate to the competent social institution for their posted worker. This latter should hold it for the whole period of his posting to Ireland.
Penalties in case of non-compliance with Irish obligations when posting workers
Workers posted to Ireland from other EU Member States benefit from Irish employment protection legislation, subject to the conditions and exceptions applicable under each enactment. In particular, section 20 of the Protection of Employees (Part-Time Work) Act 2001 provides that the employment legislation covered by that section applies to posted workers in the same manner as it applies to other employees.
Breaches of such legislation may entail penalties. Among others, failure to submit a Form of Declaration is a criminal offence. A fine of up to €5,000 may be imposed upon summary conviction. Failure to comply with the administrative requirements under Regulation 4 of S.I. 412/2016 may also result in a fine of up to €50,000 on conviction on indictment.