Blog

Every October, business owners hear what the Budget contains. Far fewer get a clear answer to the question that matters: what should I actually do about it? For most small and owner-managed businesses in Ireland, Budget 2027 isn't dramatic. Personal tax

As bonus season begins to loom into view, many Organisations will be reviewing their annual bonus arrangements and preparing to communicate bonus decisions to Employees. Bonus decisions can lead to difficult scenarios for Organisations if an Employee challenges the level of bonus awarded, particularly where the amount is lower than in previous years. So, where an Organisation has exercised its discretion to award a lower bonus, what are the potential risks and what should Employers consider before responding to an Employee challenge? In this update, we examine how to minimise the risk of an Employee claim in this challenging situation.

Short preview:

Ireland’s aging workforce is increasingly prepared to challenge mandatory retirement ages. A recent upward trend in the number of age discrimination claims looks likely to continue as more Employees seek to continue working beyond their contractual retirement age. Against this backdrop, the Workplace Relations Commission recently published a new Code of Practice on Longer Working (the ‘Code of Practice’). The updated Code of Practice includes guidance on the consent-based framework established by the Employment (Contractual Retirement Ages) Act 2025 as well as guidance on standard retirement arrangements. In this update, we examine what the Code of Practice says and what it means for Organisations.

Cybersecurity can sometimes feel like something that only large organisations need to worry about. However, for small and medium-sized businesses, a cyberattack can be particularly disruptive. A compromised email account, ransomware infection or data breach can result in lost productivity, financial costs, reputational damage and, in some cases, the inability to operate as normal.

As we move through Q3 and into Q4, Organisations are likely to be considering bonus entitlements for 2026. One query that is often raised by Organisations is whether Employees who are out on maternity leave are entitled to receive a bonus. While the answer will depend on the terms of the bonus arrangement, this is nonetheless an area where Organisations should proceed with caution.

By the time your annual accounts arrive, it's usually too late to act on the information. The most successful business owners don't wait until year end to understand how they're performing. They know their numbers throughout the year and use them to make faster, better decisions.

As recruitment activity tends to increase in the months ahead, Organisations should ensure their hiring practices are not only effective but legally compliant. Our latest article examines the key employment law considerations in recruitment, including equality, immigration/right to work compliance, GDPR and the upcoming changes that pay transparency will bring to the hiring process.

With the summer now well underway, this is an ideal time for Organisations to review annual leave arrangements and ensure Employees are taking their leave in a balanced and timely manner.

While many Employees will have scheduled summer holidays, others may have taken little or no annual leave to date. If this scenario is left unaddressed, it can result in a significant build-up of untaken leave later in the year, creating operational challenges and placing unnecessary pressure on both Employees and managers.

A mid-year review provides an opportunity to assess leave balances, encourage forward planning and ensure adequate staffing levels are maintained throughout the remainder of the leave year.

The Employment (Contractual Retirement Ages) Act 2025 came into effect on 29th of June 2026, introducing significant changes to how Organisations manage contractual retirement ages.

The legislation provides eligible Employees with a new statutory right to notify their Employer that they do not consent to retiring at their contractual retirement age where that age is below the State pension age of sixty-six.

While the Act does not abolish contractual retirement ages, it places new procedural obligations on Organisations and raises the legal threshold for enforcing a contractual retirement age.