What does 2024 have in store for those responsible for HR / People Operations in your workplace?

  • A Sick Pay Increase from 3 days to 5 days from 1st Jan
  • Minimum Wages Increase from €11.30 to €12.70 from 1st Jan
  • New Whistle Blowing Rules for all workplaces with 50+ employees from 1st Jan
  • Auto enrolment pension introduction coming down the tracks for all businesses – Q2 2024


In relation to the new Sick Pay Statutory Payments, in 2024 all employees with the relevant criteria below are entitled to 5 days’ sick leave paid:

  • Be under 66 years of age
  • Have accrued enough social insurance (PRSI) contributions
  • Apply within six weeks of becoming ill
  • Both full and part-time employees will be entitled to avail of sick pay under the scheme
  • They must have been employed by the business for a minimum of 13 weeks of continuous service.
  • They must provide a GP certificate, confirming they’re unfit for work and indicating their expected return date.
  • The leave must be in relation to a day or days when an employee would ordinarily work but is incapable of working due to illness or injury.
  • The leave can be taken on consecutive days or non-consecutive days

Employees will receive 70% of their wage while on sick leave. However, a daily cap of €110 applies


All employees on the minimum wage from the 1st Jan will receive €12.70 an hour.  All payroll needs to reflect the new changes.

An employee cannot be paid less that the minimum wages or to do unpaid work unless they are employed by a close family member or on a recognised apprenticeship.


Any company that has 50+ employees have to abide by the Protection Disclosure rules.

Since 17 December 2023, private sector organisations with over 50 employees are required to establish and implement internal reporting channels and procedures specifically designed for protected disclosures.

The Protected Disclosures Act 2014, as amended by the Protected Disclosures (Amendment) Act of 2022, establishes a legal framework safeguarding workers who report concerns about relevant wrongdoings in their workplace. This legislation ensures that employees are protected from dismissal, sanctions, or any other form of sanctions imposed by their employers as a result of making such disclosures.

A protected disclosure is defined as the act of a worker disclosing information that, in their reasonable belief, indicates one or more relevant wrongdoings. These wrongdoings must have come to the worker’s attention in a work-related context. For organisations with fewer than 50 employees, the requirement to establish internal reporting channels and procedures for protected disclosures does not apply unless the organisation is a public body or an organisation covered by EU legislation in a particular sector, such as financial services markets and products, money laundering and terrorist financing prevention, product safety and compliance, transportation safety and environmental protection, among others.

Employers who have over 50 employees will be required to maintain, and operate reporting channels and procedures enabling workers to make protected disclosures as follows:

  • reporting channels may be operated internally by an individual or function designated for that purpose or as a service provided by an externally third party authorised for that purpose by the employer.
  • the worker must be provided with the option to make their report in writing or orally; and
  • for reports made orally, a telephone or other voice messaging system must be available; and
  • the worker will be entitled to request a physical meeting to make their report

Whether an employer establishes internal reporting procedures through a designated individual or department, or authorise a third party for this purpose, it is essential that the reporting channel ensures security and upholds the confidentiality of the reporting person.

Employers with more than 50 employees should carry out a thorough review of their existing whistleblowing policies and procedures to ensure compliance and avoid potential sanctions for noncompliance. The WRC possesses the authority to grant compensation awards, potentially amounting to up to five years’ worth of pay, in instances where a worker experiences penalisation for disclosing protected information. Additionally, for individuals like job applicants or volunteers who may not receive remuneration, the WRC has the power to issue awards, with a cap set at €15,000 for such cases.



Auto-enrolment is a new retirement savings system for employees that will be introduced in the second half of 2024.

Many employees do not have a pension scheme, which means that they will be relying on the state pension when they retire. While the state pension can make sure that retired people stay above the poverty line, most people are used to having more money to live on.

People who do not have a pension scheme, earn more than €20,000 per year and are aged between 23 and 60 will be automatically enrolled into the new system. This means that they will have extra money when they retire and won’t have to rely on the state pension alone.

An extra benefit to employees is that their employer and the State will also contribute – for every €3 that an employee puts in, the employer will also put in €3 and the State will top up by €1. This means that for every €3 contributed by the employee, €7 will be put into the employee’s account.

The benefit for employers is that they’ll be able to look after their employees without the administrative burden and cost of setting up a pension scheme themselves.

People earning less than €20,000 per year and who are aged outside the 23-60 bracket will be able to opt in, as long as they aren’t already in a pension scheme.

Contributions will be phased in so that everyone can get used to the new system without a steep change in income.

Employees will be able to leave the system or pause their contributions under certain circumstances, but will be automatically re-enrolled after two years if they are still eligible.

An independent body, the Central Processing Authority, will be set up to administer the scheme and look after participants’ best interests.

*source Revenue.ie

For any clarifications, please get in touch with geraldine@coreresource.ie