By Tara Daly
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December 11, 2025
SMEs Should Prepare Now for 2026 As we reach the end of 2025, the Workplace Relations Commission is continuing to increase its inspection activity. Over the past three years, inspections have become more frequent, more targeted, and increasingly unannounced, a trend that shows no sign of slowing as we move into 2026. For employers, especially SMEs with limited internal HR capacity, this means one thing: the best time to prepare is now, before year-end pressures take over and before the next inspection cycle begins. Inspection Activity Has Risen Year on Year Publicly available data shows a clear upward trend: • 2022: 3,943 inspections, approx. 60% unannounced • 2023: 4,727 inspections, 3,662 unannounced (approx. 77 %) • 2024: 5,156 inspections, with the WRC confirming a further increase in unannounced site visits, particularly in targeted and joint operations (eg. Revenue, Garda National Immigration Bureau, Social Welfare, etc.) That is a 30% rise in total inspections in just two years, and early indications suggest the WRC will maintain this pace into 2026. Why This Matters for SMEs SMEs make up over 99% of businesses in Ireland, and many do not have a dedicated HR or compliance function. This makes them more vulnerable during an unannounced WRC inspection, where documentation must be produced immediately and the consequences of being unprepared are far more significant for SMEs who cannot absorb: • Financial penalties • Compliance orders • Disruption to operations • Reputational damage • Staff time diverted to crisis management With the increasing trend in enforcement activity and unannounced visits, SMEs should assume they could be selected for inspection in 2026 and ensure they have the systems, documentation and records ready. Why Employers Need to Be Ready Going Into 2026 The WRC’s annual reports typically publish in Q2, meaning the full 2025 inspection breakdown will not be available until mid-2026. However, current patterns indicate: • Increased unannounced inspections across all sectors • More joint visits with Revenue, Social Protection and Gardaí • Focus on working time, payroll accuracy, permits and record-keeping • Less tolerance for incomplete or inconsistent documentation Preparing now ensures your business, particularly if you are an SME without in-house support, is not left vulnerable. Key Areas Under Scrutiny During an inspection, employers must produce statutory documentation immediately, including: • Contracts of employment • Working time and break records • Payroll and pay-reference-period data • Annual leave and public holiday records and calculations • Employment permit documentation • HR policies, procedures and statutory records MSS- WRC Inspection Preparation Audit (Particularly designed for SMEs) Our Audit help employers get ahead before year-end, MSS The HR People offer a structured WRC Inspection Preparation Audit, specifically designed to support SMEs who may not have a full HR team. Our six-step process includes: Compliance Audit: Review of contracts, policies and statutory documentation Record-Keeping & Documentation Review: Templates and statutory checklists Corrective Action Plan: Clear and practical steps to close any gaps Mock WRC Inspection: A simulated visit with a full written report On-Call Support on the Day: Expert HR assistance during a live inspection Post-Inspection Follow-Up: Support responding to any findings or compliance orders This proactive audit protects SMEs from risk, disruption and penalties and provides peace of mind heading into 2026. Prepare Now, Avoid Pressure Later We are observing instances where a WRC inspection coincides with an employer having a live or upcoming WRC complaint listed for hearing. While this does not indicate any direct link between the two processes, it highlights an important practical point for employers: if you have a pending WRC case, it is prudent to ensure that all employment records, contracts, policies and statutory documentation are fully up to date and compliant. A scheduled hearing can often prompt an employer to review their practices, but by that stage it may be too late to correct underlying non-compliance identified during an inspection. Taking proactive steps early can significantly reduce risk and demonstrate good faith if those records become relevant in any subsequent proceedings. December and January is an ideal time for employers, particularly SMEs, to review compliance, update records and identify any gaps as the new year begins. Preparing now ensures you are fully inspection-ready for 2026. If you would like support preparing for a WRC inspection or wish to arrange a pre-inspection audit, our HR Partners are ready to assist. info@mssthehrpeople.ie , Ph: +353 1 887 0690, www.mssthehrpeople.ie