Essential points

  • The Payment of Wages (Amendment) (Tips and Gratuities) Act 2022 provides clarity on how voluntary tips and gratuities left for employees are to be treated. 
  • The current pension system in Ireland is a voluntary system.
  • The Pensions Authority is a statutory body set up under the Pensions Acts 1990 to 2018. It regulates occupational pension schemes, trust Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) in Ireland. 

CIPD member content

This content is only available for CIPD members

Please note

​While every care has been taken in compiling this content, the CIPD cannot be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice.

law advice

Want more employment law advice? Members can take out a discounted subscription to HR-inform for additional resources.

Callout Image

More on this topic

CIPD-IRN Private sector pay and employment report 2024

The annual CIPD–IRN private sector report captures the changing pay and employment trends as well as the drivers of change in the labour market in Ireland

A thumbnail image of a woman and man in conversation
Thought leadership
Gender pay gap: The challenge of moving the dial

Analysis of the status of gender pay gap reporting in Ireland as large organisations produce their second annual reports

Employment law
Gender Pay Gap: Ireland employment law

Information on the Gender Pay Gap Information Act 2021 and the EU Pay Transparency Directive

For Members
Bitesize research
Changing reward roles for changing times

As the role of reward professionals evolve, explore what benefit practitioners should do to be successful

For Members

More employment law resources

Employment law
Sick Leave Act and absence management: Ireland employment law

Information on the legislation provides for a statutory sick pay scheme in Ireland

For Members
Employment law
Agency workers: Ireland employment law

Information relating to agency workers, including qualifying periods and the hirer's obligations under the Protection of Employees (Temporary Agency Work) Act 2012

For Members
Employment law
Work Life Balance: Ireland employment law

Information on the law relating to remote working, medical care leave, domestic abuse, work life balance and the right to disconnect

For Members
Employment law
Transparent and predictable working conditions: Ireland employment law

Information on the European Union (Transparent and Predictable Working Conditions) Regulations 2022 implemented 16 December 2022.