By Fiona Darcy, 15th October 2025
From gender pay gap reporting changes to pension delays, Q3 2025 brought significant shifts to Irish employment law. Here’s what employers need to know to stay compliant.
Key Updates in Irish Employment Law
Corporate Sustainability Reporting
Over the past 12 months, there have been some significant updates relating to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
A key development involves the signing of a statutory instrument by Minister Burke to give legal effect in Ireland to the EU’s Stop-the-Clock Directive: The European Union (Corporate Sustainability Reporting) Regulations 2025. This regulation ensures that the original CSRD is delayed by two years for larger companies, pending the negotiation and agreement of the European Commission’s omnibus proposal.
Additionally, in July 2025, the European Commission adopted targeted “quick fix” amendments to the first set of European Sustainability Reporting Standards (ESRS), extending phase-in reliefs for Wave 1 undertakings.
Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) (Amendment) Regulations 2025
The Regulations, which came into effect in June 2025, lower the employee threshold for gender pay gap reporting from 150 to 50 or more employees, as set out in section 20A of the Employment Equality Act 1998. The regulations have also implemented an earlier annual reporting deadline from December to November.
Equality (Miscellaneous Provisions) Bill 2024
The General Scheme of the Bill contains proposals to amend a number of Acts, including:
- The Employment Equality Act 1998
- The Equal Status Act 2000
- The Intoxicating Liquor Act 2003
- The Workplace Relations Act 2015
The bill has been renamed the Equality and Family Leaves (Miscellaneous Provisions) Bill in the Legislative Programmes for spring, summer, and autumn 2025. The General Scheme was recently under pre-legislative scrutiny by the Joint Committee on Children and Equality, which has recently published its Report on Pre-legislative Scrutiny of the General Scheme of the Equality (Miscellaneous Provisions) Bill 2024, which you can access here.
“My Future Fund” – Auto-Enrolment Pension System
The Auto-Enrolment pension fund, which was originally expected to launch on the 30th September 2025, has once again been delayed until the 1st January 2026. This delay will allow the system to coincide with a fresh tax year and give companies more time to build and test the required functionality.
Disclosure Opportunity for Tax Misclassification
Revenue has announced that employers who have misclassified employees, leading to payroll tax issues, can take advantage of a Revenue disclosure opportunity to correct these instances for the years 2024 and 2025. Employers have until the 30th January 2026 to disclose these instances without incurring penalties and interest.
Keep an eye on Company Bureau for any upcoming corporate updates to help you stay informed and compliant.
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Disclaimer: This article is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Company Bureau for any action taken or not taken in reliance on the information set out in this article. Professional or legal advice should be obtained before taking or refraining from any action as a result of this article. Any and all information is subject to change.
