The Government issues new guidance on employment rights and National Minimum Wage, but passes on fundamental reform for now.

This month we highlight two significant new Acts - the Payments of Wages (Amendment) (Tips and Gratuities) Act 2022 which provides clarity on the payment of tips and gratuities to employees; and the Sick Leave Act 2022 which introduces statutory sick pay for the first time in Ireland.

Future-proofing Ireland’s economy.

Certain Employee Benefit Trusts and Employee Ownership Trusts must register with HMRC by 1 September 2022.