This article is for general informational purposes and does not constitute legal advice. Employers with specific concerns should consult a qualified solicitor or the Workplace Relations Commission.
Annual leave sounds simple until an employer has to calculate it for a part-time employee, work out what happens during a long sick leave absence, or figure out which of four options applies on a public holiday. The Organisation of Working Time Act 1997 sets out the rules in detail, and getting the calculation wrong — even unintentionally — is one of the more common sources of WRC complaints.
How Much Annual Leave Must Employers Give in Ireland?
Every employee — full-time, part-time, temporary, or casual — is entitled to a statutory minimum of 4 working weeks of paid annual leave per leave year, from their very first day of employment. There's no qualifying period and no minimum number of hours before the entitlement starts.
The default leave year runs from 1 April to 31 March. Many employers instead use the calendar year for payroll convenience, which is allowed provided the statutory minimum is still met.
How Is Annual Leave Calculated?
Under the Organisation of Working Time Act 1997, an employer must use whichever of these three methods gives the employee the greater entitlement:
- 4 working weeks — where the employee has worked at least 1,365 hours in the leave year (this is the method that applies to almost all full-time staff).
- 1/3 of a working week for each month in which the employee works at least 117 hours.
- 8% of hours worked in the leave year, capped at 4 working weeks — this is the method used for part-time, casual, or irregular-hours staff.
Whichever method applies, the maximum statutory entitlement in any leave year is 4 of the employee's normal working weeks. An employer can offer more generously in the contract, but never less than the statutory floor.
What Public Holidays Apply in Ireland in 2026?
Ireland has 10 public holidays a year. The 2026 dates are:
- 1 January (New Year's Day)
- 2 February (St Brigid's Day)
- 17 March (St Patrick's Day)
- 6 April (Easter Monday)
- 4 May
- 1 June
- 3 August
- 26 October
- 25 December (Christmas Day)
- 26 December (St Stephen's Day)
Good Friday is not a public holiday in Ireland and is treated as a normal working day unless an employer chooses otherwise.
For each public holiday, the employer decides which of four benefits the employee receives: a paid day off on the day itself, a paid day off within a month, an extra day of annual leave, or an extra day's pay. Full-time employees qualify immediately; part-time employees qualify once they've worked at least 40 hours in the 5 weeks before the public holiday.
Does Annual Leave Accrue During Sick Leave or Other Statutory Leave?
Yes. Annual leave continues to build up while an employee is on certified sick leave, maternity leave, paternity leave, parent's leave, parental leave, adoptive leave, force majeure leave, and the first 13 weeks of carer's leave. A probationary employee absent on any of this protected leave will also have their probationary period automatically extended for the length of the absence.
Where illness prevents an employee from taking accrued leave within the normal leave year, it can be carried over for up to 15 months after the end of that leave year. If the employee leaves the job within that 15-month window, they're entitled to payment for the leave they couldn't take because of illness.
What Happens to Unused Annual Leave When Someone Leaves?
An employer cannot pay an allowance instead of giving statutory annual leave while someone is still employed — leave has to actually be taken. The one exception is when employment ends: at that point, the employee is entitled to be paid for any annual leave that was accrued but not taken.