Last Month the Government received approval for legislation which would allow workers to stay in their job until they reach the State Pension age, currently at 66. The General Scheme of the Employment (Restriction of Certain Mandatory Retirement Ages) Bill 2024, if passed, will give any employee who wishes the right to work until the state pension age regardless of the contractual retirement age. Currently, a private employer can have any contractual mandatory retirement age provided that the retirement age can be objectively and reasonably justified by a legitimate aim and the means of achieving that aim are appropriate and necessary. Purpose of the Bill The purpose of the Bill 2024 is to implement a key commitment included in the government’s response to the Pensions Commission Recommendations and Implementation Plan. The Government committed to a range of pension reforms which includes a commitment relating to contractual mandatory retirement age. The policy objective is to introduce measures which allow, but do not compel, an employee to stay in employment until pensionable age. Pensionable age is currently defined in the Social Welfare Consolidation Act 2005 as 66. Entitlement If the bill is passed this means that a clause in a contract of employment that sets a mandatory retirement age below the state retirement age of 66, would not be enforceable without the consent of the employee. Where an employee does not consent to the enforcement of a mandatory retirement age in a contract of employment earlier than the pensionable age, that clause shall be amended and the mandatory retirement age set as the state pensionable age, or to an age that the employee consents to retire at, which is later than the mandatory retirement age but before the pensionable age. Written Notice of Refusal to Consent The Bill sets out that the employee must serve written notice to the employer if they do not consent to the mandatory retirement age. The bill also provides that in circumstances where the employee provides written notice to the employer that they do not consent to the mandatory retirement age, the employer must not retire the employee before a date to which they do not consent to retire or before the pensionable age, whichever is the earlier date. In circumstances where the employee does not provide written notice to the employer that they do not consent to the mandatory retirement age, the employer may take it that the employee consents to the retirement age as set out in their employment contract. Non-application of the proposals. There are exemptions to the bill, particularly in relation to statutory retirement ages which apply to some public servants, who have mandatory retirement ages set out in legislation, (For example, the Defence Forces, An Garda Síochána, ands certain members of the Irish Prison and Fire service) The proposed legislation will also not affect any pension scheme, or the equality legislation which allows for a retirement age to be expressly set where it can be objectively and reasonably justified by a legitimate aim, and where the means of achieving that aim are appropriate and necessary. Avenues of redress Where an employee is dismissed prior to the pensionable age by reason of attaining a contractual retirement age which is lower than the pensionable age, having made a valid notification to his or her employer, he or she may take a case seeking redress under the Unfair Dismissals Act 1997 or the Employment Equality Act 1998 but not both. Key Take Away What this proposed legislation is attempting to do is bridge the gap between the contractual retirement age which is traditionally 65, and the state pension age. In the last number of years workers have been left with a gap where they may have no income between their retirement and their eligibility for the state pension. For Employers who have no set mandatory retirement age, or have a retirement age set higher than the state pension this legislation if passed will have no effect. If you have a query in relation to the treatment of Retirement age in your business, get in touch with the MSS team for advice and guidance.

Employees in Ireland are entitled to ten paid public holiday per year.  While the term Public Holiday and Bank Holiday are often used interchangeably, there is a difference and it is only the ten Public Holidays that an employee is entitled to paid for under the Organisation of Working Time Act 1997. (OWTA) * Good Friday is not a Public Holiday and is a normal working day. Public holidays are: New Year's Day (1 January) First Monday in February, or 1 February if the date falls on a Friday Saint Patrick's Day (17 March) Easter Monday* First Monday in May First Monday in June First Monday in August Last Monday in October Christmas Day (25 December) Saint Stephen's Day (26 December) Easter Monday is the only public holiday that the date will change significantly from year to year. Calculating Public Holidays An employee is entitled to whichever of the following the employer determines: a) a paid day off on that day b) a paid day off within a month of that day c) an additional day of annual leave d) an additional day of pay The entitlement to the benefit for Public Holidays begins immediately at the commencement of employment for Full-time employees; Part-time employees however must have worked a minimum of 40 hours in the previous 5 weeks to gain the entitlement. When an employee works on a public holiday, in that case they are entitled to be paid for the day in accordance with their terms and conditions of employment. In addition, they also have an entitlement to benefit for the public holiday as follows; If the business is open and the employee works on that day, in that case, the employee is entitled to be paid for that day and to either, an additional day of annual leave, a paid off within a month, or an additional day's pay. Where an employee is on a fixed rate (i.e. hourly rate/salary) that does not vary in relation to the work done, this additional day's pay is calculated based on the payment they received for the normal daily hours last worked before the public holiday. If an employee is not normally rostered to work on the day that the Public Holiday falls, then they will be entitled to one-fifth of their normal weekly wage. As above, where an employee’s pay does not vary in relation to the work done (i.e. hourly/salary), this normal weekly wage, is calculated based on the normal weekly hours last worked before the public holiday; If the business is closed on the public holiday and an employee would normally be due to work, then they get their normal day's pay or can receive a paid day off within one month or receive an additional day of annual leave. Where the public holiday falls on a day which is not a normal working day for that employee such as a weekend and an employer chooses to give an additional day off, this does not have to fall on the Monday, contrary to what some people might believe, this must however be given within one month of the Public Holiday. Entitlement After Leaving Employment If an employee ceases to be employed for any reason during the week ending on the day before a public holiday, having worked during the 4 weeks preceding that week, then the employee is entitled to receive pay for the public holiday. Note to Employers Although it can seem easier to apply a one size fits all approach to calculating Public Holidays, it is important to make sure that the way you are calculating them is compliant and that you do not leave your business exposed to claims of underpayment. For advice and guidance on Public Holiday calculation, please contact the team at MSS today.

In this blog we’re going to look at why a HR audit is essential for maintaining compliance, improving processes, and fostering a positive workplace culture

In this article, we discuss the purpose of WRC Codes of Practice for remote working and share insights into what qualifies as remote work, what elements to include in both a remote working request and an employer's response.

Communicating with people who are challenging can be difficult. Indeed, engaging with an employee who constantly challenges your ideas or who seems perpetually dissatisfied, requires tact, empathy, and assertiveness as it is precisely in these situations that effective communication becomes crucial. When working with others, especially in a team setting, maintaining open lines of dialogue is essential for success. So, let’s delve into strategies for handling those challenging conversations. Have an open conversation: Any issues with employees should be addressed by having an open and respectful conversation about improving your professional relationship. Listen to their perspective and explore ways to adjust your interactions. Clear up any misunderstandings through open dialogue and schedule ongoing discussions to strengthen your working relationship. Get to know your Team: Building the relationship beyond work is a great way to strengthen your connection with a challenging employee. Create a comfortable environment to learn about each other's interests and backgrounds and use conversation starters like discussing hobbies, interests, even the latest match results or work achievements to deepen your connection. Set a Good Example: Set a positive example when dealing with a challenging employee by prioritising professionalism and avoiding hostility or retaliation. Acknowledge any mistakes made, strive for better communication, and exhibit behaviours that can positively influence them to do the same. Avoid Workplace Gossip: Resist the temptation to gossip about difficult team members in the workplace. Engaging in gossip can harm your reputation and damage trust among colleagues, potentially leading to decreased morale and a toxic work environment. General Rules to go by; When dealing with conflict remember to at all times: • Stay calm - Resist the urge to retaliate and be hostile with your co-worker, as being calm will rationalise the situation. • Listen - If an employee is being difficult, listen to their side of the situation. • Create boundaries as to what is inappropriate and what you are not comfortable with. For example, if an employee is always being negative or questioning your decisions, you need to let them know how you feel before it escalates. Remember, it’s not just about getting the job done; it’s about fostering collaboration, understanding, and achieving common goals. By mastering the art of communication, you can keep stress levels down, build stronger relationships, and create a more harmonious work environment.  By Tara Daly

In Ireland, it is a legal requirement that when someone works for you, there is a contract of employment in place. Simply put, this contract acts an agreement that your employee will work for you, and you will pay them for that work. While initially, it may be the case that not all the terms and conditions of employment are agreed, nonetheless, a contract must exist. An employment contract may be verbal, written, or a combination of both verbal and written. However, it is worth noting that while the contract of employment need not legally be in writing, the Terms of Employment (Information) Act 1994 does set out a legal requirement that certain Terms and Conditions be provided to your employee within one month of them commencing their employment. Meanwhile, the Employment (Miscellaneous Provisions) Act 2018 sets out core terms and conditions that must be supplied within 5 days of commencement of work. What must be include in the 5-day statement of core terms of employment? As mentioned above, the Employment (Miscellaneous Provisions) Act 2018 sets out that within 5 days of commencing employment, you the employer must give your employee a written statement of the following terms of employment: 1. The full names of the employer and employee; 2. The address of the employer, or of the principal place of business; 3. The place of work, or where there is no fixed or main place of work, a statement stating that there are various places or you are free to set your own place of work or to work at various places; 4. The title, grade or nature of the work (such as a brief job description); 5. The date of commencement of the contract of employment; 6. The expected duration of the contract (if the contract is temporary or fixed-term); 7. The remuneration, including the initial basic amount, any other component elements, if applicable, indicated separately, the frequency and method of payment of the remuneration to which the employee is entitled, and the pay reference period for the purposes of the National Minimum Wage Act, 2000; 8. The Number of Hours the employer reasonably expects the normal length of your working day and week to be; 9. The duration and conditions relating to the probation period if applicable; 10. Any terms or conditions relating to hours of work, including overtime. Written statement of terms of employment Following on from the initial 5 days work period, the Terms of Employment Information Act 1994 stipulates that your employee must receive a written statement of terms and conditions within one month of them starting work with you. The following must be included in that statement: 1. The full names of the employer and the employee; 2. The address of the employer; 3. The employee may request a written statement of the average hourly rate of pay; 4. Whether pay is weekly, fortnightly, monthly, or otherwise 5. Terms or conditions relating to paid leave other than paid sick leave) 6. Any terms or conditions relating to incapacity for work due to sickness or injury 7. Any terms or conditions relating to pensions and pension schemes 8. Periods of Notice or method for determining periods of notice 9. A reference to any collective agreements which affect the terms of employment; 10. A reference to any appliable REA or ERO and where the employee may obtain a copy of same; 11. The training entitlement, if any, provided by the employer; 12. If the employee is a temporary agency worker, the identity of the user undertakings; 13. If the work pattern is entirely or mostly unpredictable, the statement must state: a)that that work schedule is variable, the number of guaranteed paid hours and the remuneration for work performed in addition to those guaranteed hours b)the reference hours and days within which the employee may be required to work c)the minimum notice period to which the employee is entitled to before the start of a work assignment and, where applicable, the deadline for notification in accordance with Section 17 of the Organisation of Working Time Act 1997, and d)where it is the responsibility of the employer, the identity of the social security institutions receiving the social insurance contributions attached to the contract of employment and any protection relating to social security provided by the employer. Failing to have the required employment contracts in place or failure to issue these Terms and Conditions on time, may leave your business vulnerable to claims. Luckily, we’re here to help you! Give us a call today and we will ensure your contracts and are up-to-date and all your employees receive the required documentation in a timely and efficient manner. By Hugh Hegarty

In this article we look at: - What training should be given to employees? For some SMEs, the absence of a HR and Training Department may result in a lack of resources or time to priortise employee training. For others, they may struggle to know where to start. Employee training is a crucial aspect of any organisation. When done correctly, it is an investment that pays off long into the future. Training helps employees to acquire new skills and knowledge, which in turn increases their productivity and job satisfaction. It also helps to reduce employee turnover rates and builds loyalty as your people are encouraged to “climb the leadership ladder”. Additionally, training can help create a positive work environment and foster a culture of learning and growth which, in today’s fast-paced business world, makes staff training more important than ever before. In this blog, we will discuss the importance of staff training, the types of training that should be given to employees, and the role HR plays in rolling out a comprehensive training and development programme. Who is responsible for training employees? As an employer, it is your responsibility to train employees in the skills necessary to perform their jobs effectively and to make them aware of employment legislation. As with many roles within your organisation, you can choose to hire an in-house HR specialist to assist with this, or outsource the role. Why is staff training important for an SME? Training is essential for building an effective workforce. It allows employees to become more effective while also increasing job satisfaction and reducing employee turnover. Providing a varied and consistent training schedule can help with: Employee satisfaction: Effective investment in employee training can help improve job satisfaction and increase employee loyalty – a valuable attribute in today’s competitive job market. Standardising work processes: When your employees are exposed to training, it helps to standardise your work processes, which can lead to increased productivity and performance. Improving customer service: Providing training opportunities for customer service staff empowers them to improve customer service standards for the business which in turn, builds customer loyalty. Preparation for new responsibilities: Training programmes can help prepare employees who are moving into higher roles and taking on more responsibilities within your organisation. When tailored, these programmes can help them learn the skills that are required to function effectively in their new positions. Compliance with regulations: Training can help ensure that your organisation is compliant with employment regulations and laws, such as those related to safety, health, and harassment. What training should be given to employees? When thinking about Employee training, it’s important to first start with the fundamentals. What training is necessary to ensure the safety of your people and to protect your Business? There are many types of training available depending on the needs of your organisation. And again, depending on your organisation’s needs, these sessions can range from generic “out of the box” programmes to bespoke sessions tailored specifically to your organisation’s needs. Here are a few areas you might want to consider as a starting point; Dignity at Work Training- Training employees in Dignity at Work is key to protecting your employees against bullying or harassment by sending a clear message to all employees around acceptable behaviours in the workplace. Likewise, training managers and / or Nominated Persons on how to prevent and address bullying at work, as advised by the Code of Practice on the Prevention and Resolution of Bullying at Work, will help ensure that bullying is kept out of work and addressed appropriately should it raise its head. Recruitment and Selection- Helping to ensure consistency in recruitment and selection practices will not only ensure you hire the right people, but will also protect your business against discrimination claims or grievances of unfair selection. Disciplinary and Grievance Training- With a multi-layered and legal minded approach now required to conduct a disciplinary process, it is recommended that all your supervisors and managers be trained on how to conduct fair investigations. This will ensure a consistent and fair approach and help safeguard your business against Industrial Relations or Unfair dismissal Claims. Identifying training requirements for your business can be done by speaking directly to your personnel through everyday interactions, appraisals, stay interviews, and even exit interviews, as well as through regular reviews of risk assessments and operational/role changes. The role of HR in training and development HR plays a critical role in training and development. Your HR team is responsible for designing and implementing training programmes that meet the needs of your organisation and your employees. HR is also responsible for ensuring that employees are trained in the skills and knowledge necessary to perform their jobs effectively. Here are some of the key responsibilities of HR in training and development: Identifying: As mentioned above, HR is responsible for identifying the training needs of your business and your staff. Designing: Once those needs are identified, it’s important that the training programmes are tailored to meet those specific needs. Implementing: Having identified what training is needed, your HR specialist is also responsible for ensuring staff engagement – especially when it comes to mandatory training. Evaluating: As with all activities in business, evaluating the effectiveness of training programmes and making necessary changes will ensure greater staff engagement and a better return on your investment. Conclusion As we have seen, training is a critical investment in your workforce that can lead to increased productivity, improved morale, and reduced employee turnover. As an SME employer, it is your responsibility to ensure that your employees receive the training they need to succeed within your organisation. HR plays a critical role in training and development and is instrumental in designing and implementing training programmes that meet your obligations as an employer and the needs of your wider organisation and team members. By investing in training now, you can build an effective workforce that is prepared to meet the challenges of the future. MSS – The HR People offer a range of training programmes – both broad and bespoke; online and in-person. If you would like to speak to me about how we can help you develop and implement a comprehensive training programme for your business, drop me an email today at Tara@mssthehrpeople.ie . I look forward to hearing from you. By Tara Daly

With effect from on 1 January 2024, the national minimum hourly rate will become €12.70. The full rate applies to any employee who is at least 20 years of age except as detailed below; EMPLOYEE MINIMUM HOURLY RATE Aged 20 or more - €12.70 (100%) Aged 19 - €11.43 (90%) Aged 18 - €10.16 (80%) Aged under 18 - €8.89 (70%) Who does it not apply to? The National Minimum Wage rate does not apply to the remuneration of a person who is; The spouse, father, mother, grandfather, step-father, step-mother, son, daughter, step-son, step-daughter, grandson, grand-daughter, brother, sister, half-brother or half-sister of an employer, where the employer is a Sole Trader, or A craft apprentice within the meaning of or under the Industrial Training Act, 1967, or the Labour Services Act, 1987.  Alternative minimum rates may be set down under Sectoral Employment Agreements (SEAs) or created by Employment Collective Agreements . Working Hours Full time, part time, temporary, casual or seasonable employees are all entitled to the National Minimum Wage for hours worked. Calculation of Hourly Pay (Reckonable Pay) Reckonable pay means payments that are allowable in calculating an average hourly rate of pay under the National Minimum Wage Act. The following payments may be taken into account when determining average hourly rate of pay. Basic Pay Shift Premium Piece/Incentive Rate. Commission Any payments under section 18 of the Organisation of Working Time Act, 1997 (zero-hour protection) Productivity-related bonuses Service charge paid through payroll Board of Lodgings- If you receive board or lodgings, that is food or accommodation from your employer, the maximum amounts that can be included from 1 January 2024 are for: - - board only €1.14 per hour worked - accommodation only €30.00 per week or €4.28 per day Non- Reckonable Pay The following payments cannot be included to make up the national minimum wage rate: Overtime, call-out premiums, service pay, weekend and public holiday premiums, expenses incurred by the employee in carrying out their employment, unsociable hours premiums, tips or gratuities paid through the payroll, and allowances for special or additional duties may not be included, benefit in kind payments, any sum payable to an employee in lieu of notice of termination of employment. Pay Reference Period The period over which you may calculate the average earnings (Pay Reference Period) may be a week, or a fortnight but must not be longer than one month. Employers are obliged to advise employees of the pay reference period they are selecting for calculations of minimum pay. Employees must be notified in writing as part of their Terms and Conditions of Employment. An employee may request from his or her employer a written statement of the employee's average hourly rate of pay for any pay reference period (other than the employee's current pay reference period) falling within the 12-month period immediately preceding the request. Employee Complaints An employee may make a complaint to the Workplace Relations Commission to investigate allegations of failure by the employer to pay the National Minimum wage or victimisation of an Employee. Such a referral must be within 6 months from the date of receipt of a written statement or from the latest date the employer should have given a written statement. Employees may not refer a complaint before requesting a written statement from their employer. Steps for Employers Employers should now implement the required changes to the rate of pay for those who are currently earning less than the new National Minimum Wage. There is no automatic right of an increase to those who are already earning in excess of the minimum wage, however, it is likely that some employers may face requests for the same. Whilst ordinarily there is no need for an Employer to notify an Employee that the National Minimum has been increased, some employers choose to issue a letter confirming their new rate of pay and the date on which it will be reflected in their pay. A template for this letter can be found on our HR Hub. Minimum Wage in Review With this most recent increase in the National Minimum Wage, an employee on minimum wage who works a full 39-hour week will now receive an additional €54.60 per week, or an extra €2,832.20 gross per year. It remains to be seen how employers will cope with these increases. Furthermore, since 4 March 2019 trainee rates have been abolished and in more recent times, lower minimum youth rates in Ireland have received criticism by policymakers for being too low to ensure a decent standard of living for young people. As such, there have been political debates this year to abolish or reform the lower minimum wage for young people, however, we will have to wait and see if the government will implement any changes in this regard.

The Finance Act of 2022, mandates employers to disclose specific details concerning expenses and benefits provided to employees and directors. The commencement of reporting for these expenses and benefits is set for January 1, 2024. The Information required to be reported will include; - Small Benefit exemption payments- i.e. the small benefits tax-free payments, that an employer may provide to an Employee each year, which can only be paid in a maximum of two payments, up to a value of €1,000 tax-free in total. - Remote working and daily allowance- This relates to the maximum €3.20 per day that an employer may pay an employee who is working remotely, without deducting PAYE, PRSI, or USC. When an employer is paying a Remote Working daily allowance, they must report the: · total number of days · amount paid, and · date paid. - Travel and Subsistence Payments This relates to the travel expenses and subsistence payments employers pay to employees when they travel on business journeys or are working away from their normal place of work. Employers must submit the following Travel and Subsistence items, including the date paid and amount of each payment for: · travel vouched · travel unvouched · subsistence vouched · subsistence unvouched · site-based employees (including 'Country money') · emergency travel and · eating on site. Revenue Online Service (ROS) will provide a means of manually submitting Enhanced Reporting Requirements (ERR) details. This facility will be similar to that currently used for payroll reporting. Further information can be found at; Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements - ROS