National Minimum Wage Acts 2000 and 2015
The Act describes how the minimum wage operates, including the calculation of wages, record keeping requirements, dispute machinery, enforcement mechanisms and a mechanism for reviewing the minimum wage rate. This Act amended the National Minimum Wage Act 2000 to provide for the establishment of a body to be known as the Low Pay Commission to advise on setting the national minimum wage.
Payment of Wages Act 1991
The Payment of Wages Act 1991 governs deductions from wages for all employees, payments by employees to employers, how wages are to be paid and the information to be given to employees at the time of payment. Legislation covering the payment of maintenance orders by deduction from wages is also addressed.
Taxation and pay related social insurance (PRSI)
The Taxes Consolidation Act 1997 (as amended) is the principal source of legislation on income tax in the Republic of Ireland. The legislation is updated on an annual basis by the Finance Acts, which give effect to what are predominantly budgetary decisions. This section addresses the 2003 Benefit-in-kind amendments and the Finance (No. 2) Act 2008 which introduced the regulations in relation to the car parking levy and the income levy.
Social welfare payments
The social welfare legislation governs the payment of employee benefits such as Jobseekers Benefit, Illness Benefit and Maternity Benefit. The payments are divided into four categories including employment support schemes, sickness and incapacity payments, family related benefits and unemployment benefits and allowances.
There are ongoing developments in legislation and regulation that govern the management of occupational pension schemes and their funds. This section looks at where there is a legal requirement to provide an occupational pension scheme and where there is a requirement on employers to provide access to Personal Retirement Savings Accounts (PRSAs).
The Employment Equality Acts deal with the EU Directives which establish an entitlement to equal pay for equal work for all employees. They outlaw discrimination in employment on any of the nine discriminatory grounds (see Employment equality)