Share on LinkedInShare on LinkedIn

ARTICLE · 18 OCTOBER 2016

Budget 2017 – Key Employment-Related Points

Mason Hayes & Curran LLP
Mason Hayes & Curran LLP
Contributor
Mason Hayes & Curran LLP

Mason Hayes & Curran LLP

Managing Partner: Will Carmody Chair: Philip Nolan Number of partners: 124 Languages: French,...

View firm profile
Explore more from Mason Hayes & Curran LLP

Budget 2017 was announced on 11 October by the Minister for Finance, Mr. Michael Noonan TD. We outline some of the notable employment-related aspects.

IrelandEmployment and HR
Ian O'Herlihy
Ian O'Herlihy
Niamh Keogh
Niamh Keogh
Stephen Gillick
Stephen Gillick
Sarah Lawn
Sarah Lawn
Author LinkedIn connections

Budget 2017 was announced on 11 October by the Minister for Finance, Mr. Michael Noonan TD. We outline some of the notable employment-related aspects.

1. Reduction in Universal Social Charge ("USC") rates

The three lowest USC rates were all reduced by 0.5 per cent and will now apply as follows:

  • 0.5 per cent on income from €0 to €12,012;
  • 2.5 per cent on income from €12,013 to €18,772; and
  • 5 per cent on income from €18,773 to €70,044.

The ceiling for the proposed 2.5 per cent rate will be increased from €18,668 to €18,772 to ensure that those on the minimum wage are not subject to the higher rate. It is expected that these changes will be effective from January 2017.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

The Future Of Hybrid Work: Balancing Flexibility & Productivity

As Ireland's large employers increasingly mandate fixed office attendance days, new research reveals how hybrid working is evolving from unrestricted flexibility toward more structured models. With productivity concerns driving policy changes and three-day office weeks emerging as the standard, businesses face the challenge of balancing operational needs with employee wellbeing and retention priorities.
IrelandEmployment and HR
William Fry LLP
William Fry LLP
Article

Should I Stay Or Should I Go? Performance Management Or Exit Option?

Irish employers are increasingly exploring the 'PIP or Go' model as an alternative to traditional performance management processes, offering underperforming employees a choice between entering a formal performance improvement plan or accepting an exit package. While this approach can expedite internal processes and reduce administrative burden, it carries significant legal risks including constructive dismissal claims, discrimination allegations, and potential challenges to subsequent dismissal procedures.
IrelandEmployment and HR
Matheson
Matheson
Article

Unfair Dismissal Navigating Fair Procedures At The Employment Immigration Intersection In Ireland

It may come to light that an employee who once had the right to work in Ireland may no longer have such permission. For example, they may have forgotten to apply for a renewal of their immigration permission before it expired or they may not be able to provide evidence of their immigration status during a repeat right to work check. These scenarios may produce a heart-in-mouth moment for a manager or HR.
IrelandEmployment and HR
Lewis Silkin
Lewis Silkin
Article

Neurodivergence And Reasonable Accommodation: What Employers Need To Know

Employers face growing challenges in supporting neurodivergent employees, with up to 20% of the global population potentially affected by conditions like ASD, ADHD, and dyslexia. Irish law mandates reasonable accommodations under the Employment Equality Acts, but what constitutes appropriate measures and when does the burden become disproportionate? Recent case law reveals the narrow interpretation of employer defenses and the significant financial consequences of failing to properly assess and implement wo
IrelandEmployment and HR
RDJ LLP
RDJ LLP