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. 

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​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.

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