Foundational

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Income Protection / Disability

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Key Features – How Does It Work?

When an employee becomes ill or suffers an injury which means they cannot work, income protection policies replace lost income. Typically, cover is up to 75% of salary before injury, minus any government illness benefit. The cover begins following a predetermined deferred period, which is somewhere between 4 to 52 weeks, depending on the level of cover chosen. The claim lasts until the employee returns to work, the policy term ends, or the insured person dies. Some insurance providers offer rehabilitation and support services to help the employee return to work sooner.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of the cover will depend on the size and profile of the workforce, as well as the type of work being conducted.

Employers may also choose to offer this as a flexible benefit, where the employee pays the premium, or pays an amount to increase the level of cover. Because the policy covers a group of people, premiums are more affordable than what is available if purchasing the insurance separately.

Taxation

Any amount paid by the employer can be offset against corporation tax. It is not subject to benefit in kind tax for the employee.

Employee-paid premiums are eligible for tax relief at the employee’s marginal income rate. This relief is claimed directly from the Revenue Office when lodging an annual tax return.

When receiving money from an income protection claim, the employee will have to pay income tax on the received amounts.

Implementation and Administration

Setting up income protection involves choosing a provider and agreeing on policy terms, such as the level of coverage and the deferred period. HR or payroll typically manages enrolment and communicates with the insurer. In most cases, employees are automatically enrolled. Claims are processed and managed directly with the insurance provider. Policies can be adjusted to reflect changes in the workforce, and indexed to account for increases over time.

Other Considerations

When selecting a policy, employers should communicate any exclusions, such as for pre-existing conditions or high-risk activities. Policy add-ons such as hospital cash or early pay-outs for some diagnoses can enhance the offering. Employers should also consider how income protection integrates with other employee benefits such as private health insurance, critical illness cover, and EAP.

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Life Insurance

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Key Features – How Does It Work?

Life insurance provides a lump sum payment to an employee’s nominated beneficiary if the employee dies. Coverage is typically set at a multiple of the employee’s annual salary. When a payment is disbursed, this is normally available faster than amounts owed under a probate service, which can provide financial security to families in the short-term after loss.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of the cover will depend on the total insured salaries and the size and profile of the workforce.

Employers may also choose to offer this as a flexible benefit, where the employee pays the premium, or pays an amount to increase the level of cover. Because the policy covers a group of people, premiums are more affordable than what is available if purchasing the insurance separately.

Taxation

Any amount paid by the employer can be offset against corporation tax. This amount of the premium would be considered a benefit in kind for the employee, and be subject to income tax and social insurance contributions.

Lump sum pay outs from a policy are typically not subject to income tax, but may be subject to inheritance tax depending on the relationship between the policyholder and the beneficiary.

Implementation and Administration

Setting up life insurance involves choosing a provider and agreeing on policy terms including the level of coverage. HR or payroll typically manages enrolment and communicates with the insurer. In most cases, employees are automatically enrolled. Ongoing administration involves monitoring salary changes and tracking new joiners or leavers. Claims are processed and managed directly with the insurance provider.

Other Considerations

In some cases, the payment can be made in the form of a spouse’s pension or children’s pension, which allows a specific beneficiary to receive a monthly payment rather than a lump sum. Employers should explore different options based on the wants and needs of its workforce.

Life insurance policies differ from death-in-service policies. Death-in-service is not specific to the individual employee, with the policy instead taken out by the employer to protect the workforce. Because the employer owns the policy and the benefit is not assignable to the employee, this would not be treated as a taxable benefit in kind. In contrast, if an employer pays the premium for a personal life insurance policy in the name of an employee, this is considered a benefit in kind and is subject to income tax and social insurance contributions.

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Private Health Insurance

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Key Features – How Does It Work?

The Irish public health system offers healthcare to all persons who are resident in Ireland. The majority of people, however, have to pay fees for certain services, with maximum caps. There has also been some criticism of waiting times for appointments.

Private health insurance allows employees to receive medical treatment outside of the public system. This includes coverage for an online GP, everyday medical expenses, and in-patient and out-patient services. This makes healthcare free or low cost for employees, as well as increasing access to health services.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of the policy will depend on the level of cover chosen and the size and profile of the workforce. Because the policy covers a group of people, premiums are more affordable than what is available if purchasing the insurance separately.

Employers may also choose to offer health insurance as a flexible benefit, where the employee pays the premium, the cost is shared between employer and employee, or the employee pays an amount to increase the level of cover provided by the employer.

Taxation

Private health insurance premiums benefit from tax relief at a rate of 20%, applied at the time of purchase. This relief is capped at €1,000 per adult. If the employer pays some or all of the premium, employees can claim the tax relief themselves as part of their annual return. If employees pay part or all of the premium, they receive the relief at the time of purchase.

Private health insurance is considered a benefit in kind and employees will pay income tax on the cost of the premium.

Implementation and Administration

Setting up private health insurance involves choosing a provider and agreeing on policy terms including the level of coverage. HR or payroll typically manages enrolment and communicates with the insurer. Employers differ on whether employees are automatically enrolled in the scheme, or whether cover is on an opt-in basis. Administration is normally managed via an online portal where employees can submit claims, track their coverage, and access providers. Claims are processed and managed directly with the insurance provider.

Other Considerations

Employers should be aware of any waiting periods for new and pre-existing conditions, and communicate this to employees. Employees should have a plan when leaving a company so that they do not lose insurance cover.

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Retirement Funds

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Key Features – How Does It Work?

Ireland’s retirement system is a combination of schemes. There is the state-provided pension, funded through social security contributions, as well as occupational pensions, and personal pensions.

Occupational pensions are employer funded and managed. These are typically set up under trust arrangements, with rules for their operation determined by the specific scheme. They are most common in the public sector.

Personal pensions most commonly take the form of Personal Retirement Savings Accounts (PRSA). These are portable plans that offer a pension option for employees that do not have access to an occupational pension. They are employee-driven, with employees able to choose the account and make contributions separately from their employer.

These existing schemes are going to be further complemented by the introduction of the My Future Fund. This auto-enrolment scheme is being introduced from 30 September 2025. All employees between the ages of 23 and 60 earning more than €20,000 annually and are not currently on a pension plan will be auto-enrolled. An employee can opt out after 6 months, and all personal contributions will be refunded. Contributions that are not refunded, including those from the employer and the government, will stay in the account and continue to be invested. An employee will be automatically re-enrolled after 2 years if still eligible for the scheme.

Cost and Funding

Contributions to retirement funds are shared between employees, employers, and the government. The structure determines the contributions that each part makes.

Occupational pensions are primarily funded by the employer, who contributes directly to the fund. Employees may also contribute through payroll deductions.

PRSAs are a more flexible scheme, with contributions from either employers or employees. Employers often contribute as part of offering a competitive benefits package. Employers can pay up to 100% of an employee’s salary into a PRSA without it counting as a benefit in kind.

Under the My Future Fund, contribution rates are set. From years 1 to 3, the employee and employer each pay a contribution rate of 1.5%. This increases by 1.5% every three years until both the employee and employer are each contributing 6% from year 10 onwards. The government pays 0.5% from years 1 to 3, increasing in 0.5% increments every three years, until it reaches a contribution of 2% from year 10 onwards. This means the government is contributing €1 for every €3 invested by the employee. These amounts are fixed and cannot be increased by the employee. Employer and government contributions are capped at €80,000 per year.

Taxation

Contributions are tax-deductible at the marginal rate of tax. If contributions are taken from payroll, this tax relief is calculated at the point of payment. Any growth in the investment is also tax-free. Upon retirement, up to 25% of the pension fund can be withdrawn as a tax-free lump sum (up to €200,000). Subsequent disbursements, normally monthly payments, are taxed as income.

Implementation and Administration

Employers have scope to choose which form of retirement fund they would like to offer employees. From September 2025, any employer that is not offering an occupational pension or PRSA must facilitate enrolment in the My Future Fund scheme.

Other Considerations

Pension schemes are a heavily regulated area, with a new body set up to manage the My Future Fund scheme. Employers should ensure they are compliant with all regulations.

Employers should help inform employees about their options, including comparing the flexibility of a PRSA with the simplicity of My Future Fund.

Family

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Assisted Reproduction

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Key Features – How Does It Work?

In Ireland, the government provides free access to IVF and other reproductive treatments under specific criteria. This is available to heterosexual couples where the woman is aged 40 or under and the man is under 60, along with other medical eligibility requirements. Employers can complement this by offering support such as paid leave or flexible working arrangements, and can go further by providing more inclusive policies with financial assistance. Additional resources, such as counselling or fertility coaching, can help employees navigate the physical and emotional challenges of fertility treatments. Some private health insurance policies may also include coverage for reproductive services.

Cost and Funding

The cost of offering assisted reproduction support depends on the type and extent of the benefit. Some employers focus on creating a supportive environment by offering additional leave or flexible working options, which involve little or no cost. Others may partner with private healthcare providers or fertility clinics to offer discounted rates. Financial support can take the form of funding a set number of IVF or IUI cycles, or setting a reimbursement cap and allowing employees to decide how to use it. Employers may choose to fully fund the benefit, share the cost with employees, or offer it as a voluntary benefit where employees cover the cost themselves.

Taxation

Any employer-paid support is treated as a benefit in kind, and subject to income tax and social insurance charges. The employer can deduct the cost of the benefit as a business expense.

Employees can claim tax relief for any expense they incur directly. This is given at a standard rate of 20%. Employees cannot claim tax relief on these expenses if they were paid by their employer, as relief applies only to out-of-pocket medical expenses incurred directly by the individual.

Implementation and Administration

The key to an effective assisted reproduction benefit is designing a policy that meaningfully supports employees. Employers should choose the form of support based on their budget. This may include partnering with healthcare providers or fertility clinics to offer discounted or covered services. Employers could also explore providing access through private medical insurance or set a reimbursement amount. HR teams should clearly communicate the benefit, outlining eligibility, covered treatments, and how to access support, as well as any access to paid leave or flexible working options. To address the emotional side of fertility treatment, employers may also offer counselling services or support groups.

Other Considerations

Employers should consider the emotional impact of infertility on employees and foster an inclusive workplace culture. When offering assisted reproduction support, employers should ensure the benefit is inclusive and accessible to all employees. This includes same-sex couples, single parents, and individuals pursuing fertility treatments alone.

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Carer's Support

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Key Features – How Does It Work?

Carer’s support is not yet widespread in Ireland, but there is growing interest among employers to offer this benefit. Family Carers Ireland’s Caring Employers programme has been a driver in promoting a caring workplace culture by working with companies to develop policies and conditions to support employees with caregiving responsibilities. Some employers collaborate with external providers to help employees organise care for their dependents, offering practical solutions for balancing work and family care.

Cost and Funding

The cost of implementing carer’s support varies depending on the scope of the benefit. The Caring Employers programme, which includes access to workshops and other resources, has an annual membership fee. Working with a care provider normally includes a subscription fee, paid for by the employer, as well as the cost of the care. Employees who are carers may also be eligible for government support.

Taxation

The employee has no tax obligation if the employer provides a service to all employees as part of their office operations. If there are direct payments, subsidies, or reimbursements for caregiving services, this is considered a benefit in kind, and will be subject to income tax and social insurance payments.

Implementation and Administration

Employers typically partner with a provider that specialises in carer’s support. Administration for something like the Caring Employers programme is normally managed by HR and managers. If using a platform, employees should be directed to the third-party provider to complete registration and access the service. When operating with subsidies, this can be managed and processed by payroll.

Other Considerations

Employers should seek to be as flexible as possible, recognising that each carer will have different needs. Employers should ensure that any benefit they provide complements government support frameworks.

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Childcare Support

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Key Features – How Does It Work?

In Ireland, the National Childcare Scheme (NCS) provides financial support to parents to help with early learning and childcare costs. This includes a universal subsidy available for all children aged between 24 weeks and 15 years of age.

Employer-provided support may take the form of an on-site facility, subsidised childcare, or financial assistance towards childcare costs. These benefits can align with NCS, such as through partnering with registered facilities to help employees access the funding. There are some online-based platforms which are focused on employer support which are increasingly popular as a benefit.

Cost and Funding

The cost of the benefit depends on the format, and there are a number of options to suit different budgets. Establishing an on-site childcare facility will have setup and maintenance costs. Offering direct subsidies to employees to help cover childcare may be a set amount, or operate as a reimbursement on full costs. If using an online platform provider, the employer will pay an amount to use the service, and can again choose if they contribute to the cost of the care or if it is an employee-funded benefit. In most cases, the employee shares the cost of the service.

Taxation

If an employer provides free or subsidised childcare facilities at work, this is considered a benefit in kind, and will be subject to income tax and social insurance payments. This is also the case for a reimbursement or subsidy for any independent facility.

Implementation and Administration

Employers should assess their budget for childcare support and define a clear policy outlining any subsidies or reimbursement. If using a platform, employees should be directed to the third-party provider to complete registration and access the service. When operating with subsidies, this can be managed and processed by payroll. Although there are no tax benefits which would require specific accounting treatment, employers may still request receipts to ensure any funding is being spent appropriately.

Other Considerations

Employers should think about the size and needs of their team when choosing the right childcare support scheme. These benefits are most effective when supported by other policies, like emergency care options. If an employer is responsible for on-site facilities, they must ensure they meet any government standards, including health and safety requirements.

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Emergency Carer's Support

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Key Features – How Does It Work?

Emergency carer’s support in Ireland remains largely an employee’s responsibility, though many workplaces have created policies and conditions to support employees in this space. Some employers collaborate with external providers to help employees organise emergency care.

Cost and Funding

The cost of implementing emergency carer’s support varies depending on the scope of the benefit. Working with a care provider normally includes a subscription fee, paid for by the employer, as well as the cost of the care. Employers may also choose to fund a set amount, such as covering two days per month.

Taxation

The employee has no tax obligation if the employer provides a service to all employees as part of their office operations. If there are direct payments, subsidies, or reimbursements for caregiving services, this is considered a benefit in kind, and will be subject to income tax and social insurance payments.

Implementation and Administration

Employers should choose an emergency care provider which suits their needs and budget. Employees can sign up directly with the platform, including providing information about the person in their care. When an emergency arises, employees use the platform to request a caregiver. There should be clear policies about who is responsible for paying for the care.

Other Considerations

Employers should consider the size and needs of their workforce when choosing an emergency care model. This includes ensuring that the service is available at different locations. Employers should ensure that any benefit they provide complements government support frameworks, including the Carer’s Emergency Card.

Finance

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Critical Illness Cover

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Key Features – How Does It Work?

Employer-provided group critical illness cover offers employees financial protection by offering a lump sum payment if they are diagnosed with a serious medical condition. Policies cover a specified list of conditions though coverage levels can vary, which allows employees to choose the level of cover. In Ireland, some group policies extend cover to an employee’s children.

Cost and Funding

The cost of group insurance will depend on the age of employees, the coverage amount, and the number of conditions covered by the policy. It is generally cheaper than an employee purchasing an individual policy. Employers can choose to fully fund the benefit as part of a broader employee health or wellness programme or offer it as a voluntary benefit, with employees having the option to pay the premiums at their own expense.

Taxation

The lump sum payout from group critical illness cover is typically tax-free for employees in Ireland. If the premiums are paid by the employer, this is considered a benefit in kind for employees, and will be subject to income tax and social insurance payments.

Implementation and Administration

Implementing critical illness insurance involves selecting an insurance provider that offers group critical illness policies. Employers may choose to work with a broker to find the best solution. HR teams are normally responsible for managing employee enrolment and communicating the details of the policy during onboarding or open enrolment periods. Employees can select their desired coverage levels, and claims are processed directly through the insurance provider. Administration is usually managed via an online portal where employees can manage claims and access policy information.

Other Considerations

Employers should carefully select policies that align with their employee’s needs, considering factors like the range of illnesses covered, waiting periods, and optional benefits. Some insurances will have rules around severity of the injury before payment, or offer partial payments for less severe conditions.

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Financial Advice & Coaching

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Key Features – How Does It Work?

A financial advice and coaching benefit aims to improve employees financial literacy and help them better manage personal finances. This may include group workshops, one-on-one sessions, or digital resources, and can cover topics such as budgeting, debt management, and retirement planning.

Cost and Funding

The cost of providing financial advice and coaching varies depending on the scope of the programme and the provider. Digital tools or local partnerships provide a cost-effective way to offer support while more personalised initiatives, such as one-on-one coaching, require a bigger investment. Employers can choose to fully fund financial coaching, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of services themselves.

Taxation

In Ireland, employer-provided financial advice is generally treated as a benefit in kind, meaning employees pay income tax and social insurance contributions on the amount. If the service is structured as more general financial education rather than personalised advice, this is likely to be tax-free for the employee.

Implementation and Administration

Employers should partner with a provider who offers a solution which is aligned with the workforce needs. HR teams are likely to be responsible for organising workshops, or setting up a partnership with a provider. If using a digital tool or platform, employees can book appointments and access resources directly.

Other Considerations

Employers must ensure confidentiality to encourage participation without fear of judgment or data misuse. Employers should evaluate how these benefits align with other wellness initiatives to create a cohesive strategy that addresses mental health alongside financial stress.

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Personal Accident Cover

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Key Features – How Does It Work?

Personal accident insurance covers an employee in the event of serious injury, disability, or death caused by an accident. This benefit is typically structured as a lump-sum payment or weekly income replacement, depending on the severity of the injury and the policy terms. Policies are designed to extend outside of work, and cover employees who are injured during commuting or leisure time. In Ireland, it is commonly bundled with insurance coverage for business travel.

Cost and Funding

The cost of personal accident insurance varies depending on the level of coverage and the number of employees included in the policy. Premiums tend to be lower than other forms of insurance, like income protection, due to the limited focus on accident-related injuries. Employers can choose to fully fund the insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums. Group policies tend to be more cost-effective than individual plans, allowing employers to offer coverage at low cost.

Taxation

If the premiums are employer-funded, this is considered a benefit in kind and employees will pay income tax and social insurance contributions on the cost of the premium.

Lump sum pay outs from a policy are typically not subject to income tax.

Implementation and Administration

Implementing personal accident insurance involves partnering with an insurance provider that offers group policies. HR teams manage the process, including enrolment and communication of benefits. Administration can usually be managed via an online portal where employees can manage claims, receive payments, and access policy information directly from the insurance provider.

Other Considerations

Employers should consider how this coverage complements other benefits, such as income protection or life insurance, for a more comprehensive employee benefits package. When offering personal accident insurance, employers should ensure the policy provides comprehensive coverage that meets the needs of their workforce, including accidents that occur outside of work. It is important to clearly communicate the terms and conditions of the policy, including any exclusions or limitations, so employees understand how the benefit works.

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Will Writing

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Key Features – How Does It Work?

Employer-provided will writing services offer employees access to legal experts or online platforms where they can draft a legally valid will. These services may include pre-prepared templates tailored to different personal circumstances, or consultations with solicitors for more complex arrangements. Some services may include updates or revisions to wills as life circumstances change.

Cost and Funding

The cost of this benefit depends on the arrangement between the employer and the service provider. Basic will writing services can be relatively inexpensive, with some employers offering basic templates for free, while more comprehensive legal advice will cost more. Employers can choose to fully fund the service, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost themselves.

Taxation

Employer-funded will writing services are considered a benefit in kind, and the value of the benefit will be subject to income tax and social insurance contributions.

Implementation and Administration

To implement a will writing benefit, employers often partner with legal service providers or online platforms specialising in estate planning. The process involves setting up access for employees via a portal or voucher system and ensuring clear communication about how to use the service. Employers may also provide workshops or educational resources to raise awareness about the importance of will writing.

Other Considerations

Employers should evaluate the reputability of service providers to ensure high-quality legal advice. Employers can improve engagement with this benefit by tailoring services to accommodate diverse employee needs, such as offering multilingual templates or additional support for complex estates, and including reminders about the importance of updating wills after major life changes, such as marriage, children, or property purchases.

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Workplace Loans

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Key Features – How Does It Work?

Workplace loans, also known as preferential loans, are employer-provided loans offered to employees at interest rates lower than the market rate or with no interest at all. They are traditionally employer organised and provided, with a number of payroll providers now offering integration solutions.

Cost and Funding

The cost of a preferential loan for an employer primarily involves managing the administrative burden and potential cash flow implications of providing funds upfront. With employees repaying the principal amount, there can be an overall neutral cost to the employer.

Taxation

A preferential loan is considered a taxable benefit in kind if the rate of interest is lower than the specified rate set by the Department of Finance. The value of the benefit is the difference between the interest actually paid by the employee borrower and the specified rate. This amount is then subject to income tax and social insurance contributions.

Implementation and Administration

Employers should have a clear policy outlining eligibility criteria, repayment terms, and loan purposes. Employees apply for a loan directly with their employer or their employer’s provider, typically through an online application process. While some form of credit check is likely required, this tends to be softer than what is usually conducted by traditional lenders. Once approved, the employee receives a repayment schedule outlining amounts and terms. The loan is linked directly to payroll, with repayments deducted automatically from the employee’s net salary each pay day.

Other Considerations

Employers should consider the potential risks associated with workplace loans, such as defaults or disputes over repayment terms. It is important to provide employees with clear and transparent information about how repayment works, including any potential impact on their regular pay.

Loan agreements should include a clear process for repayment if an employee leaves their job before the loan is fully repaid. This may involve deducting the outstanding balance from the employee’s final paycheck.

Health

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Dental Insurance

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Key Features – How Does It Work?

In Ireland, dental care under the public system is only available to certain adults based on their social insurance contributions. These treatments are limited to dental examination, teeth cleaning, extractions, and fillings. Employer-provided dental insurance enhances this offering by covering a wider range of dental treatments, typically with shorter waiting times for appointments. Corporate policies can also benefit from no or lower waiting periods that would exist under a personal policy. Dental insurance is sometimes included as part of a private health insurance package.

Cost and Funding

Group dental insurance schemes are either fully funded by the employer or as a shared cost between employer and employee. It is generally cheaper than an employee purchasing an individual policy.

Taxation

Dental insurance is considered a benefit in kind and employees will pay income tax and social insurance contributions on the cost of the premium.

Implementation and Administration

Implementing dental insurance involves selecting a provider and agreeing on policy terms, such as the level of coverage. This may include bundling it with private health insurance. Once set up, HR or payroll typically manage enrolment and communication with the insurer. Administration can be managed via an online portal where employees can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer.

Other Considerations

When offering dental insurance, employers should consider the specific needs of their workforce, such as coverage for dependants, and whether the plan includes access to a wide network of dentists. It is important to communicate the details of the policy to employees, including annual limits, any exclusions for cosmetic procedures, and waiting periods for more extensive treatments.

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DNA & Epigenetic Profiling

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Key Features – How Does It Work?

DNA and epigenetic profiling involves a simple, non-invasive test, completed at home. Through analysing genetic markers and epigenetic modifications, these tests can provide insights into health risks, traits, or biological age. This helps in identifying potential health issues and recommending preventative measures, such as lifestyle changes. While this benefit is not yet widely available to employees in Ireland, it is beginning to be offered as part of wider health and wellness programmes.

Cost and Funding

The cost of DNA and epigenetic profiling in Ireland depends on the provider and the complexity of the analysis. This can start from as little as €50 to €100, with more comprehensive tests closer to €1,000. Employers can partner with providers and negotiate corporate discounts, with employees normally taking the test at their own expense.

Taxation

This benefit is normally paid for by employees from their post-tax pay, requiring no further tax consideration. If it is an employer funded or subsidised benefit, any amount would be considered a benefit in kind and subject to income tax and social insurance contributions.

Implementation and Administration

Introducing DNA and epigenetic profiling as an employee-paid benefit requires minimal administrative effort from employers. Companies can partner with providers to offer discounted services to employees. The employee can then request and pay for the test, complete the test, and receive the results. Results are delivered directly to employees, which ensures confidentiality.

Other Considerations

The testing process should be confidential and comply with relevant data protection laws. Employers should ensure that employees understand this confidentiality and emphasise that results will be handled as such.

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Fitness Memberships

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Key Features – How Does It Work?

Employer-provided fitness memberships in Ireland typically involve offering employees access to discounted or subsidised gym memberships, fitness classes, or an on-site wellness facility. These benefits are often arranged through partnerships with gym networks or wellness providers, allowing employees to choose from a wide range of locations and services. Employees can sign up through their employer or receive a code or reimbursement for services.

Cost and Funding

The cost of these memberships varies depending on the partner provider, and the funding model. Employers may fully cover the cost, share it with employees, or negotiate discounted corporate rates paid for by the employee. Some providers charge based on the total headcount while others are on a per employee use basis.

Taxation

In Ireland, fitness memberships are treated as a benefit in kind. Employees will pay income tax and social insurance contributions on the value of the membership.

Implementation and Administration

Implementing a fitness membership benefit involves partnering with fitness providers or negotiating corporate discounts. Employers should communicate the available options to employees and manage sign-ups or reimbursement processes. Depending on the agreement, the fees can be deducted through payroll or made directly to the provider as direct debit. Once joined, administration can be managed via an online portal where employees can access these benefits, including booking classes.

Other Considerations

Employers should consider factors such as accessibility for hybrid workers, the diversity of fitness options, and employee engagement strategies when designing these programmes. Offering flexible packages that cater to different fitness levels and interests can boost participation.

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Health Cash Plan

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Key Features – How Does It Work?

A Health Cash Plan, also known as a Medical Cash Plan, is an employee benefit that reimburses everyday healthcare costs such as dental check-ups, eye tests, glasses, GP visits, and physiotherapy. Plans are flexible, with employees able to choose levels of coverage and reimbursement rates. Employees visit their own healthcare providers, pay upfront for services, and then claim a percentage back.

Cost and Funding

The cost of a Cash Plan varies based on the level of coverage chosen. As group policies cover entire groups of employees, the cost per person is usually lower than an individual policy, making it an affordable option for businesses. Basic corporate plans start as low as a €3 per week per employee, with higher premiums for more extensive benefits.

Taxation

Premiums for a Health Cash Plan are considered a benefit in kind and employees will pay income tax on the cost of the premium if funded by the employer. If paid for by the employee, this is taken from their post-tax pay, requiring no further tax consideration.

Implementation and Administration

Employers should partner with a provider and choose a suitable scheme. HR is normally responsible for communicating the benefits to employees. Once enrolled in the plan, administration can be managed by the employee, typically through an online platform where they can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer.

Other Considerations

When offering a cash plan, employers should consider how it integrates with other employee benefits, such as private health insurance and wellness programmes. It is important to communicate the details of the policy to employees, including what is covered and any exclusions. Employers should also provide clear guidance on any enrolment periods.

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Health Screening

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Key Features – How Does It Work?

Health screenings usually involve an annual check-up to proactively monitor an employees’ health and identify risks early. These screenings often involve a combination of physical examinations, diagnostic tests, and lifestyle consultations. Employees attend a private clinic or health facility where qualified medical professionals conduct the assessment. Afterward, employees receive a detailed health report, along with personalised advice on how to improve or maintain their health, such as nutrition tips or fitness plans.

Cost and Funding

The cost of health screenings can vary depending on the scope of the services offered. Most providers have a tiered system from basic offerings through to more comprehensive testing. Bulk discounts or on-site corporate programmes are often available for larger groups. Employers may choose to fund these initiatives as part of their wellness strategies, share the cost with employees, or offer it as a voluntary benefit.

Taxation

Employers can pay for one medical check-up per employee each year and it will not be considered a taxable benefit. This applies only if the check-up is available to all employees.

Implementation and Administration

Implementing health screening programmes involves selecting a provider and communicating the benefit to employees. Many providers offer online booking systems and marketing support to streamline the process. Screenings can be conducted on-site or at designated locations, with results securely shared directly with the employee. Employers should ensure that the process is confidential, seamless, and accessible to all employees.

Other Considerations

When offering health screening, it is important for employers to consider the diverse needs of their workforce. Regular health assessments (such as an annual check-up) may be more beneficial than one-off screenings, as they allow employees to track their health over time and make adjustments where needed. Employers should ensure that employees understand the confidentiality of their health data and emphasise that results will not impact employment status in any way.

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Mental Health Support

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Key Features – How Does It Work?

Mental health support includes resources such as counselling, mindfulness programmes, and workshops aimed at improving employee wellbeing. These initiatives differ from EAP in their proactive focus on mental health and access to professional therapists. Employers partner with providers that offer these services, which are increasingly available through online platforms.

Cost and Funding

The cost of providing mental health support depends on the level of service provided. Digital mental health platforms typically work on a subscription model, offering a cost-effective way to provide employee support at scale. Individualised, comprehensive support, such as counselling sessions, requires a larger budget.

Taxation

If a mental health support offering is broad, in that it is offered to all employees and cannot be individually assigned or quantified, it would likely not be considered a benefit in kind. This describes situations such as workshops which are offered to all employees and digital subscriptions. More specific offerings, like counselling sessions, will likely be treated as a benefit in kind and are subject to income tax and social insurance contributions.

Implementation and Administration

Employers should partner with a provider that matches their workforce needs. Employers should communicate the offer to their employees, including how to access the support. Once connected to the provider platform, employees can access resources and arrange any appointments directly.

Other Considerations

Employers should make sure mental health support is inclusive and available to all employees, no matter their role or location. Creating a workplace culture that supports mental wellbeing is key to the success of these benefits. This means training managers to recognise signs of mental health issues and promoting open conversations. It is also important to ensure employees understand the confidentiality of their data.

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Nutrition Support

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Key Features – How Does It Work?

In Ireland, nutrition support in the workplace is about providing employees access to information on diets and nutrition to improve overall health. This is provided by registered dietitians and nutritionists and may take the form of in-person company-wide workshops, or increasingly, through online platforms which offer one-on-one consultations and other resources.

Cost and Funding

The cost of nutrition support programmes varies depending on the level of service provided and the size of the organisation. Workshops can be a one-off cost, while online platforms typically operate on a subscription model, with one-on-one consultations being the most expensive option. While employers may fund initiatives that are company wide, it is still common for employees to bear the cost of more personalised solutions.

Taxation

If an employer organises a workshop available to all employees, it would likely not be considered a benefit in kind. More specific offerings, like personalised sessions, will likely be treated as a benefit in kind and are subject to income tax and social insurance contributions.

Implementation and Administration

Implementing a nutrition support programme involves partnering with a trusted provider. These partners can help design a programme tailored to the company’s needs and handle the day-to-day administration. The process typically includes giving employees access to an app or online platforms, with employees then able to organise consultations with qualified nutritionists. HR should communicate the optional nature of the programme and offer resources to help employees understand how it applies as part of a wider wellbeing programme.

Other Considerations

When implementing a nutrition support programme, employers should consider the diverse needs of their workforce. This might include catering for different dietary requirements, cultural preferences, and health conditions. Employers should foster a supportive environment that encourages healthy eating habits, such as providing healthy food options in company cafeterias or vending machines.

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Optical Care

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Key Features – How Does It Work?

In Ireland, optical care under the public system is only available to certain adults based on their social insurance contributions. This treatment covers one free eyesight test every two years, and a pair of basic glasses. Employer-provided optical insurance enhances this offering by covering a wider range of services with a higher reimbursement amount.

In addition, employers must fund eye tests for employees that are using visual display units (VDUs). If glasses are needed, this must also be covered.

Cost and Funding

Group vision insurance schemes are either fully funded by the employer or as a shared cost between employer and employee. It is generally cheaper than an employee purchasing an individual policy.

Some optical retail chains offer a voucher system to cover VDU requirements. This costs a set amount per employee, approximately €20 per voucher, for optometrists to complete a test and for employers to purchase glasses if required.

Taxation

Vision insurance is considered a benefit in kind and employees will pay income tax and social insurance contributions on the cost of the premium. Any eye test or glasses provided under the VDU scheme is not considered a benefit in kind.

Implementation and Administration

Implementing vision insurance involves selecting a provider and agreeing on policy terms, such as the level of coverage. Once set up, HR or payroll typically manage enrolment and communication with the insurer. Administration can be managed via an online portal where employees can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer.

If using a VDU voucher system, employers purchase a set amount from a provider. Employees organise their own appointment where the voucher can be redeemed. Depending on the size of the company, some providers may offer on-site testing.

Other Considerations

Optical care is not as popular as dental insurance due to the existing HSE coverage and requirements for VDU support. It is important to communicate the details of the policy to employees, including annual limits.

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Seasonal Vaccinations

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Key Features – How Does It Work?

In Ireland, annual flu vaccinations are free under the HSE to certain vulnerable groups of adults. Employer-provided vaccination programmes provide greater access through on-site vaccination clinics or partnering with a healthcare provider or pharmacy. Employers may arrange for a nurse to visit the workplace, offering allocated time slots throughout the day for employees to sign up, making it convenient to get vaccinated without disrupting their work schedule. Alternatively, employers can offer vouchers for employees to receive their vaccination at a local pharmacy, providing flexibility for those who prefer off-site options.

Cost and Funding

The cost of a seasonal vaccination programme is typically covered by the employer. This includes the cost of the vaccines themselves and, if a programme is offered on-site, the cost of the nursing staff required to provide the vaccinations. The price for a flu vaccination is around €35 per dose, with group discounts often available for larger groups. The overall cost will depend on the participation rate among employees.

Taxation

Employer-provided vaccinations are exempt from income tax for employees, provided they are available to all employees and administered by a professional. This exemption does not extend to vaccinations offered to family members.

Implementation and Administration

Implementing a vaccination programme starts with partnering with a suitable provider. For on-site clinics, HR should oversee sign-ups, allocate time slots, and ensure there is an appropriate space for nursing staff to work. If using a voucher system, most providers require pre-payment, so HR should run an expression of interest before buying and distributing vouchers. In this case, it is up to the employee to book and attend their appointment at a participating pharmacy.

Other Considerations

All vaccinations should be completely voluntary. The aim of the programme is to make access as easy as possible, and this should be reflected in the sign-up process. Employers should share clear, detailed information about the vaccine, including any possible side effects. Any seasonal vaccination programme should be timed appropriately to ensure maximum effectiveness.

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Women's Health

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Key Features – How Does It Work?

Women’s health as a separate employee benefit is gaining traction in Ireland. It is typically built around an internal policy which may include workplace adjustments like time off for period pain or menopause symptoms, reasonable accommodations during health-related changes, and forums or networks for open discussion. Employers can strengthen this support by partnering with providers that offer expert advice and personalised care plans from medical professionals.

Many elements of women’s health are often addressed within broader health policies. For example, fertility support might be included under assisted reproduction benefits. These policies can be aligned with a comprehensive private health insurance offer to give employees access to any specialised care they need.

Cost and Funding

Most policy-based approaches come at little or no extra cost to employers, as they focus on support and reasonable accommodations rather than direct spend. If an employer chooses to introduce a third-party women’s health platform, costs will depend on the breadth of services offered and the level of coverage selected.

Taxation

Services from providers on a subscription model are not considered a benefit in kind if they are available to all employees, not just female-identifying employees. If the support is offered as a specific, personal benefit, such as the provision of medical appointments, then it would be considered a benefit in kind and the value would be subject to income tax and social insurance contributions.

Implementation and Administration

To support women’s health effectively, employers should start by creating clear internal policies on topics like leave and workplace accommodations. They should communicate these policies openly so employees understand their options and feel comfortable using them. If partnering with a third-party provider, HR teams can coordinate the service and ensure employees know how to access it confidentially. Employers should run regular workshops and training for managers and senior leaders to build a supportive culture.

Other Considerations

When offering women’s health support, employers should ensure it aligns with other benefits like private medical insurance and wellness programmes. They should clearly communicate the details of any policy, including highlighting any exclusions. It is also essential to make the support inclusive and easily accessible to all employees, regardless of their role or location.

Lifestyle

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Annual Leave Purchase Scheme

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Key Features – How Does It Work?

Annual leave purchase schemes allow employees to buy or sell additional days of leave. The cost of purchased days is deducted from salary, while payment for sold days is added to it. These schemes offer employees flexibility to tailor their leave entitlement to fit their needs and lifestyle.

Cost and Funding

The cost of buying annual leave is worked out based on what the employee earns for the equivalent days, with their annual salary reduced to match. For example, if someone buys five days, their salary goes down by one week’s pay, divided across the year. Likewise, if selling days, an employee is paid extra to reflect this time.

Taxation

Annual leave purchase schemes are treated as salary adjustments, not separate benefits. This means they follow normal income tax rules. Employees are taxed on their adjusted salary after any changes for buying or selling leave are made.

Implementation and Administration

To set up a scheme, employers should create clear rules around how many days employees may buy or sell. Many companies use an enrolment window where staff can submit their requests. Once an application is complete and approved, HR manages the process, including updating payroll and handling payments. It is good practice to put the agreement in writing, outlining the new leave balance and adjusted salary.

Employees may not sell days if it would bring them below the statutory minimum of 20 days of annual leave. Similarly, if they are purchasing extra days, their adjusted salary may not fall below the minimum wage.

Other Considerations

Employers should manage the scheme carefully to ensure it does not disrupt business operations, especially if a large number of employees buy additional leave during peak periods. Placing limits on how many days can be bought or sold, and setting clear guidelines on when leave may be taken, helps maintain a balance between employee flexibility and business needs. It is also important to provide regular communication and education so that employees understand how buying or selling leave affects their pay and overall benefits package.

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Commuter Scheme

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Key Features – How Does It Work?

The TaxSaver Commuter Ticket Scheme is a tax-efficient programme that allows employers to provide public transport tickets to employees. Employers purchase monthly or annual tickets for buses, trains, Luas trams, or ferries on behalf of employees, who then repay the cost through salary sacrifice or receive the tickets as a benefit in kind. Tickets can also be used for personal travel outside work hours.

Cost and Funding

The scheme itself is free to join for both employers and employees. Employers incur the upfront cost of purchasing commuter tickets but benefit from savings on employer social insurance contributions. Employees then repay the ticket cost through salary sacrifice arrangements.

Taxation

The TaxSaver scheme is designed to offer tax advantages. Tickets provided under the scheme are exempt from income tax and social insurance contributions. Employees only pay taxes on their remaining gross salary after deducting the ticket cost. If funded by the employer in lieu of an annual cash bonus, this still qualifies for the tax exemption.

Implementation and Administration

Employers should have an internal process to allow employees to select the type of ticket they would like to purchase. This will include providing an ID or similar photo to include on any ticket. Both the employer and employees must then sign a contract to formalise salary sacrifice arrangements. The employer applies the necessary tax conditions and registers with the relevant public transport provider. A group application is submitted on behalf of employees by post, email, or online. Employers must also keep a receipt of the purchase and a copy of the ticket for their tax records.

Other Considerations

Employers should consider the long-term commitment associated with annual tickets since refunds may only be available for unused portions under specific conditions. Employers should ensure clear communication about contract terms, including what happens if an employee leaves before the ticket expires.

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Cycle Scheme

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Key Features – How Does It Work?

In Ireland, the Cycle to Work Scheme is a government-backed employee benefit which allows employees to purchase new bicycles and other safety equipment through a tax-advantaged salary sacrifice arrangement. Employers purchase the items upfront, and employees repay the cost over a maximum period of 12 months. The scheme covers bicycles, e-bikes, and related safety equipment, with spending limits of €1,250 for regular bikes, €1,500 for e-bikes, and €3,000 for cargo bikes. Any bike must primarily be used for commuting to work, and employees can make a new purchase once every four years.

Cost and Funding

The cost for setting up a Cycle to Work scheme is relatively low. Employers bear the initial cost of purchasing bicycles and accessories under the scheme. These expenses are repaid through employee salary deductions over an agreed period. Most employers will use an external provider which can reduce administrative overheads.

Taxation

The Cycle to Work scheme exempts employees from income tax and social insurance contributions. Employers also benefit from reduced social insurance contributions.

Implementation and Administration

Employers must register for the scheme and set up a simple process for employees to apply. In many cases, this is facilitated through a third-party provider. Employees select their bike and accessories from approved suppliers, submit an application form for the funding amount, and sign a salary sacrifice agreement confirming that the equipment will be used primarily for commuting. Employers then pay suppliers directly and recover costs through payroll deductions.

Other Considerations

When offering a Cycle to Work scheme, employers should consider how accessible cycling is for all employees, as it may not be a practical option for those who live farther away. Providing extra support, such as secure bike storage and shower facilities on-site, can also improve uptake and make the programme more effective. Employers should clearly communicate the terms of the scheme to prevent misunderstandings, including explaining employees cannot cancel their participation once payment is made to the supplier, and that they are responsible for the maintenance and security of the bicycle after purchase.

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Employee Assistance Programme

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Key Features – How Does It Work?

An Employee Assistance Programme (EAP) is a confidential support service that helps employees manage personal or work-related issues that may impact their wellbeing or performance. EAPs typically involve partnering with a third-party provider to give employees access to professional support. A key feature is a 24/7 helpline that employees can contact directly for guidance on a wide range of issues. Qualified professionals offer immediate support, and if needed, employees may be referred to external specialists for ongoing counselling. Most EAPs also include access to an online portal with self-help guides, articles, and wellbeing tools.

Cost and Funding

The cost of providing an EAP in Ireland varies depending on the provider and the scale of services offered. Employers generally pay a fixed annual fee based on the number of employees covered. Employers tend to fully fund these services as part of a broader employee health and wellness programme, with unlimited access granted to all employees.

Taxation

EAPs are treated as non-taxable benefits in kind as long as they are offered equally to all employees and are not intended for private use. Any additional services outside the scope of a standard EAP may be subject to taxation.

Implementation and Administration

Implementing an EAP starts with choosing a provider and clearly communicating how employees can access the service, especially how to use the support line. HR teams usually manage the administration, with employees engaging directly with the provider, ensuring privacy from the employer.

Other Considerations

Employers should ensure all employees, regardless of role or location, can access EAP support. They should seek to actively build a workplace culture that supports mental health to make these programmes effective. To create a comprehensive mental wellbeing strategy, employers should complement EAPs with broader mental health initiatives. This includes training managers to recognise signs of mental health issues and encouraging open, supportive conversations across the organisation.

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Long Service Award

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Key Features – How Does It Work?

In Ireland, long service awards take the form of gifts. They are available from 20 years of service and typically given at 5-year intervals thereafter. The gift must be a tangible item and cost less than €50 per year of service.

Cost and Funding

The cost of a long service award is borne by the employer. This is a predictable, one-off expense. Employers may choose to provide a gift below the tax-exempt amount if it is more appropriate for their budget.

Taxation

Long service awards are tax-exempt if they are marking at least 20 years of service, they are a tangible gift, and they cost no more than €50 per year of service. If the reward is given before the 20 year mark, comes in the form of a cash bonus, or is above the €50 amount, it will be considered income for the employee.

Implementation and Administration

HR departments usually manage long service award programmes by tracking employee milestones, ensuring the awards comply with tax rules, and coordinating with gift providers. Many employers opt for personalised recognition ceremonies or company-wide announcements to celebrate these milestones.

Other Considerations

With a cultural shift towards shorter tenures, some employers in Ireland are adapting their recognition strategies by providing service awards earlier than the traditional 20-year mark, even if these awards do not qualify for the tax benefits. While these awards are taxable, they are more aligned with modern workforce expectations.

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Recognition Programme

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Key Features – How Does It Work?

Recognition programmes in Ireland aim to reward employees for exceptional performance through awards, bonuses, or gifts. These programmes can include tax-efficient non-cash benefits under the Small Benefits Exemption Scheme, such as gift cards or digital vouchers, as well as performance-based cash bonuses. They are normally delivered through third-party platforms.

Cost and Funding

Third-party platforms tend to operate on a subscription basis with a per employee charge for use. Employers have flexibility to set a recognition budget suited to their company and culture. Individual gifts and rewards can be small, or tiered up to higher offerings based on achievement level.

Taxation

Employers can give employees up to five small benefits, tax-free, each year, up to a total value of €1,500. Any vouchers included in this scheme must not be redeemable for cash. Any cash bonus or redeemable item is considered income and subject to tax and social insurance contributions.

Implementation and Administration

To implement a recognition programme, employers usually partner with a third-party provider that manages the platform and curates both the social recognition features and reward options. The provider typically takes care of the day-to-day administration, including onboarding employees and maintaining the platform. Employers are responsible for promoting the benefit internally, making sure employees understand how it works, and encouraging them to sign up and engage with the portal.

Other Considerations

When implementing an online recognition programme, employers should ensure the platform’s features appeal to a diverse workforce by supporting various types of recognition, such as peer-to-peer praise, manager feedback, and milestone celebrations. Customising the platform to reflect the company culture can help boost engagement. Regularly updating the platform with new features, recognition categories, and reward options helps maintain employee interest and keeps the programme relevant.

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Retail Discounts

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Key Features – How Does It Work?

Retail discounts are a benefit that gives employees access to special offers, reduced prices, or cashback on purchases from a wide range of retailers. They can operate through an online platform, with purchases made online through the portal, or through a benefits card, which is presented at an in-person point of sale. Some providers also feature price comparison tools, special promotions, and personalised offers tailored to employee preferences.

Cost and Funding

Many providers offer free or low-cost platform options. Employers may pay a small fee to cover the setup and maintenance of the portal, while employees can use the discounts at no charge. For larger organisations, pricing may be scaled based on the number of users.

Taxation

Discount portals are generally treated as non-taxable benefits, as they provide access to discounts rather than direct financial support from the employer. If the discount is comparable to what is available to the public, it is not considered additional income. This is almost always the case when using an external discount platform. If it is a discount on a company’s own product, this is also non-taxable as long as it is above cost price.

Implementation and Administration

Employers should select a provider that suits their budget and has offers that are appropriate for their workforce. Once set up, the employer directs employees to the platform, with some providers supporting integrated sign-on for easier access. Employees can then browse and use discounts directly through the provider’s system or use a benefits card in-store.

Other Considerations

Employers should ensure any platform has diverse options that appeal to different life stages, interests, and locations. Adding local or industry-specific discounts can make this offering more personalised. Platforms that offer regular updates and new promotions can help keep employees engaged.

Leave & Remote Working

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Additional Leave

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Additional leave includes any paid or unpaid leave that is offered by employers for non-statutory purposes. Examples include company days, mental health days, volunteer leave, and birthday leave. Employers establish their own policies for how to request and log these days.

Annual Leave

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Annual leave is paid time off work that all employees are entitled to, designed for personal activities.

Employees in Ireland who have a 5-day work week are entitled to a minimum of four weeks (20 days) of paid annual leave per year. Part-time employees receive the pro rata equivalent of this amount. There are an additional 10 public holidays celebrated in Ireland where employees are entitled to paid leave.

Employers may choose to offer more than the statutory minimum. Employment contracts usually outline how many days, if any, can be carried over into the next leave year. It is also up to the employer to set rules around when leave can be taken and how much notice employees need to give when making a request.

Carer's Leave

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Carer’s leave is paid or unpaid time off to provide personal care or support to a dependant.

In Ireland, there is a specific provision for Leave for Medical Care. Employees are entitled to 5 days unpaid leave to deal with serious medical care for a child or other relevant person. This is based on the EU directive on work-life balance for parents and carers. Some employers may choose to offer paid leave as an additional employee benefit.

Separately, carer’s leave allows employees to leave work temporarily to provide full-time care. This can be taken for a minimum of 13 weeks and up to a maximum of 104 weeks. This leave is unpaid but there may be some entitlement to a statutory carer’s benefit.

Compassionate & Bereavement Leave

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Compassionate and bereavement leave is time off work for personal loss or other family emergencies.

There are no statutory regulations regarding compassionate and bereavement leave. Many employers choose to offer this leave as part of internal policies, typically between 3 to 5 days of paid leave.

Family Violence Leave

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Family violence leave is paid or unpaid time off for those affected by family violence.

Employees that need to take time off as they are experiencing domestic violence and abuse are entitled to 5 days paid leave. This may be taken in emergency circumstances or with notice to the employer. This leave is also available to a person who is supporting someone through domestic violence.

Flexible Working

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Flexible working means finding a way of working that suits an employee’s needs. This may include having flexible start and finish times, or working from home. Some examples of flexible working include job sharing, remote working, hybrid working, part time hours, compressed hours, flexitime, annualised hours, staggered hours, or phased retirement.

Under Ireland’s Work Life Balance Act, employees have the right to request flexible working arrangements, including remote work or adjusted hours, after six months of continuous service. Employers can only refuse requests based on business grounds.

Force Majeure Leave

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Force majeure leave is time off from work due to urgent and unexpected family matters that require an employee’s immediate attendance. This differs from other types of leave which tend to be pre-planned and -approved.

In Ireland, employees are entitled to 3 days of force majeure leave, based on the EU directive on work-life balance for parents and carers. This is a fully paid entitlement from the employer.

Maternity Leave

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Maternity leave is paid or unpaid time off for mothers before and after childbirth or adoption.

In Ireland, statutory maternity leave allows for up to 42 weeks off work. Statutory maternity pay is available for up to 26 weeks. At least 2 weeks must be taken before the due date and 4 weeks after childbirth. The additional 16 weeks are unpaid.

Many employers offer enhanced maternity leave, above the statutory requirement. Typically, this involves providing full pay for the period of leave. Employers may also choose to offer additional leave based on tenure at the company.

Paternity Leave

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Paternity leave is paid or unpaid time off for fathers and supporting partners after childbirth or adoption.

In Ireland, statutory paternity leave allows for up to 2 weeks off work. Statutory paternity pay is available for the full 2 week duration. This leave can be taken any time in the six months after the baby’s birth.

Many employers offer enhanced paternity leave, above the statutory requirement. Typically, this involves providing longer periods of paid leave. Employers may also choose to offer additional leave based on tenure at the company.

Remote Working

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Remote working policies provide employees with the flexibility to work from locations outside of the office, typically from their own homes. While these arrangements can fall within the definition of flexible working requests, many employers have begun to offer remote working as a standard practice.

In Ireland, employees can request flexible working arrangements, including remote work, after six months of continuous service. Around 25% of employees now work from home full-time, and nearly 60% have a hybrid working arrangement. These trends vary across different groups, with employees with a degree or equivalent qualification much more likely to have remote work options. Industry also plays a major role, with service-based roles still mostly tied to physical workspaces, while professional services are increasingly adopting hybrid models.

Parent’s Leave & Parental Leave

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Parental leave is a statutory leave entitlement that is available to all new parents in addition to traditional maternity and paternity leave policies.

In Ireland, parent’s leave entitles each parent to 9 weeks leave during the first 2 years of a child’s life, or within 2 years of placement if a child is adopted. During this time, the employee is entitled to the statutory Parent’s Benefit.

Separately, parental leave entitles a parent to take up to 26 weeks leave for each eligible child before their 12th birthday. This leave is typically unpaid and does not include a statutory benefit. The leave must be taken in one continuous period or in blocks of 6 weeks, although the employer may agree to a different method. Generally, an employee must have worked for at least one year.

Sick Leave

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Sick leave is time off for employees to recover from illness.

In Ireland, employees are entitled to 5 days of paid sick leave per year. This is paid by the employer at a rate of 70% pay, up to €110 per day. Many employers choose to offer enhanced sick pay beyond the statutory minimum.

Spending Allowances

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Flex Allowance

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Irish employers are increasingly exploring flexible benefit structures to give employees more choice in how their rewards look. A flex allowance is a set budget that employees can use to select from a range of benefits that suit their personal needs and preferences. In some cases, the allowance is restricted to specific benefits or categories within a dedicated platform. In others, it is linked to a virtual card, allowing employees to make purchases in the wider consumer market.

Learning & Development Allowance

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A learning and development allowance is a budget that supports employees' professional growth by funding courses, workshops, certifications, or other educational opportunities. While not yet standard in Ireland, this benefit is becoming more common among multinationals, tech companies, and startups, particularly where a strong learning culture is part of the employer brand. The allowance is typically tied to job-related development, though some companies offer more flexible policies. It is often complemented by access to internal training platforms and, in some cases, additional leave to support further education.

Meal Allowance

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A meal allowance is a payment or subsidy that helps cover the cost of meals eaten during work hours. It can be provided through vouchers, prepaid cards, or as a reimbursement.

In Ireland, if an employer offers free or subsidised meals in a staff canteen, this is not considered a benefit in kind, as long as the meals are available equally to all employees. However, if meal vouchers are used, which is an increasingly common approach, they are treated as a taxable benefit in kind. The taxable value is the face value of the voucher minus €0.19, and employees must pay income tax and social insurance contributions.

Work from Home Allowance

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In Ireland, employees can receive €3.20 per day as a remote working allowance from their employer. This amount will not be subject to income tax or social insurance contributions. It can only be paid for the days worked from home, and should not include weekends or public holidays or annual leave.

Employers may also choose to offer a work from home allowance, giving employees a budget to purchase equipment for their home office setup. This allowance can be used for items such as desks, chairs, monitors, or other display equipment needed to create a comfortable and productive workspace.