Best Employment Benefits & Executive Compensation Lawyers in Carrigaline

About Employment Benefits & Executive Compensation Law in Carrigaline, Ireland

Employment benefits and executive compensation in Carrigaline are governed by Irish national law, which applies uniformly across the country. Whether you are a professional working in the Cork Harbour region, a start up founder, or a senior executive in a multinational, your pay, bonus, pension, share awards, and benefits in kind are shaped by a mix of employment law, tax rules, pensions regulation, and sometimes sector specific requirements. Typical issues include contracts that set out base salary and variable pay, bonus and commission plans, employee share schemes, pensions and insured benefits, restrictive covenants, and the treatment of benefits on exit or redundancy.

Because benefits and executive packages often combine employment, tax, and regulatory elements, clear documentation and careful planning are essential. Many disputes arise from unclear bonus terms, changes to benefits without consent, clawback conditions, or misunderstandings about the tax treatment of share options and termination payments. Local enforcement is via the Workplace Relations Commission and the Labour Court, with tax oversight by Revenue and pensions oversight by the Pensions Authority.

Why You May Need a Lawyer

You may benefit from legal advice in situations such as the following.

Contract negotiation or review - when agreeing a new role, promotion, or relocation package, including base pay, variable pay, LTIPs, share options, and restrictive covenants.

Bonus and commission disputes - where a plan is discretionary, targets were changed mid year, or payment was withheld after resignation or dismissal.

Benefit changes - when an employer seeks to vary pensions, cars, health insurance, or allowances, especially if the contract is silent or ambiguous.

Share schemes - setting up or joining share option, RSU, or ESPP plans, understanding vesting, leaver provisions, and tax on exercise or vesting.

Settlement and exit - negotiating severance, tax efficient termination payments, non compete drafting, garden leave, and references.

Equal pay and discrimination issues - where benefits or variable pay appear to differ by gender, age, disability, family status, or other protected grounds.

Working time and leave - calculating holiday pay on variable pay, and handling sick leave, family leave, and public holidays for executives and managers.

Regulated sectors - aligning variable pay and deferral, malus, and clawback with financial services or pharma compliance rules.

Business transfers - preserving terms and benefits on a transfer of undertakings, and addressing pension exceptions.

Tax controversies - Revenue queries on benefits in kind, share option taxes, or PAYE reporting.

Local Laws Overview

Terms and pay - The Terms of Employment Information Acts require core terms to be given shortly after starting. The Payment of Wages Act regulates what counts as wages and restricts deductions. The National Minimum Wage Act sets floor pay rates. Collective agreements or sectoral employment orders may set higher minima in some sectors.

Working time and holidays - The Organisation of Working Time Act sets maximum weekly hours, rest breaks, and at least 4 weeks of paid annual leave, plus public holidays. Certain senior or autonomous roles can be exempt from some working time limits, but holiday and public holiday rules still generally apply.

Sick leave and family leave - The Sick Leave Act provides for a statutory employer paid sick leave entitlement that is increasing over several years, subject to medical certification and daily caps. Maternity, paternity, adoptive, parental, and parent’s leave entitlements exist by statute, with social welfare benefits available subject to eligibility. Employers may offer contractual top ups.

Equality and gender pay - The Employment Equality Acts prohibit discrimination and victimisation across nine protected grounds, including gender, age, and disability. The Gender Pay Gap Information Act requires larger employers to publish gender pay gap data, with thresholds reducing over time to include employers with 50 or more employees.

Benefits in kind and payroll - Most non cash benefits are taxable benefits in kind processed through PAYE, USC, and PRSI. Company car and van BIK rules consider vehicle type and emissions. A small benefit exemption allows limited tax free vouchers each year if conditions are met. PAYE real time reporting applies to all pay and benefits.

Share based pay - Unapproved share options are generally taxed on exercise, with employees required to self assess and pay Relevant Tax on Share Options within strict timelines. RSUs and restricted shares are typically taxed as income on vesting or release, with possible capital gains tax on later disposal. Approved plans have specific conditions.

Pensions - Occupational pensions are governed by the Pensions Acts, trust law, and Revenue rules. Employers who offer schemes must meet funding, disclosure, and governance requirements. Auto enrolment is planned at national level, with phased rollout. TUPE rules generally exclude rights to old age, invalidity, or survivors pension benefits, although replacement arrangements may be required.

Exit and redundancy - The Redundancy Payments Acts set statutory redundancy for eligible employees. Termination payments are subject to specific tax rules under the Taxes Consolidation Act, including possible basic exemption and the Standard Capital Superannuation Benefit formula, subject to caps and interaction with pension lump sums.

Restrictive covenants - Non compete and non solicit clauses can be enforceable if reasonable in duration, scope, and geography and if they protect legitimate business interests. Garden leave is commonly used for senior staff where contracts allow.

Data and whistleblowing - The Data Protection Act and GDPR apply to HR data and monitoring. The Protected Disclosures regime safeguards whistleblowers and requires internal reporting channels for many employers.

Enforcement and time limits - Employment claims typically must be filed with the Workplace Relations Commission within 6 months of the alleged breach, extendable to 12 months for reasonable cause. Appeals go to the Labour Court. Tax and pensions issues follow their own processes with Revenue and the Pensions Authority.

Frequently Asked Questions

What counts as a benefit in kind in Ireland

Common taxable benefits include company cars and vans, preferential loans, private health insurance paid by the employer, accommodation, and some allowances. Most are subject to PAYE, USC, and PRSI. Some items can be tax free if conditions are met, such as the small benefit exemption for limited value vouchers each year and certain travel and subsistence paid in line with Revenue guidance.

Are bonuses legally enforceable if described as discretionary

Yes in some cases. Even where a plan is discretionary, employers must act honestly and reasonably and follow the plan rules and contractual terms. Target changes, exclusion for good leavers, and pro rating must be consistent with the contract and plan. Clear drafting and evidence of performance metrics are critical in disputes.

How are share options taxed

Unapproved share options are generally taxed on exercise. The employee must file and pay Relevant Tax on Share Options within a short period after exercise and include the income on their tax return. Approved plans and restricted share plans follow different rules. Later gains on sale can be subject to capital gains tax. Always check the specific plan documents and current Revenue rules.

What is the small benefit exemption

Employers can provide limited value benefits, typically as vouchers, on a tax free basis each tax year if conditions are met. There are caps on value and the number of benefits that can qualify in a year. Cash or cash convertible benefits do not qualify. Employers should process these through payroll reporting rules as required.

Can my employer change my benefits without consent

Material changes to contractual benefits generally require your consent, unless the contract clearly allows variation and the change is made lawfully and reasonably. Imposed changes can risk breach of contract or constructive dismissal claims. Consultation and agreement are best practice, especially for pensions and core benefits.

What happens to my benefits if I am made redundant

Statutory redundancy is calculated under legislation for eligible employees. Contractual benefits usually stop on termination unless the contract or plan states otherwise. Some employers provide extended health cover or outplacement as part of a settlement. Share plans have leaver provisions that determine vesting or forfeiture on redundancy.

How are ex gratia termination payments taxed

Tax treatment depends on the nature of the payment. Statutory redundancy is tax free. Ex gratia lump sums may benefit from a basic exemption and, where conditions are met, an increased exemption or the Standard Capital Superannuation Benefit formula, subject to caps and interaction with any tax free pension lump sum. Amounts in lieu of notice and accrued but untaken holiday pay are typically taxable as income.

Are senior executives exempt from working time limits

The law allows exemptions for employees who determine their own working time or whose working time is not measured, such as some senior managers. However, many rights still apply, including paid annual leave and public holidays. Employers should document any exemption and ensure health and safety obligations are met.

Can an employer claw back a bonus or apply malus

Clawback and malus are enforceable if clearly drafted, reasonable, and consistent with law. In regulated financial services, specific rules may mandate deferral, malus, and clawback for material risk takers. Outside regulated sectors, clear triggers and procedures are needed to avoid disputes.

Do I have a right to a pension contribution

Irish law does not mandate employer pension contributions in all cases, but employers who provide an occupational scheme must meet regulatory standards. National auto enrolment is planned, which will require contributions by employers and employees once implemented. Your contract or collective agreement may already provide for employer contributions.

Additional Resources

Workplace Relations Commission - information on employment rights, codes of practice, and filing complaints.

Labour Court - appeals body for many employment disputes and a source of case law and determinations.

Revenue Commissioners - guidance on PAYE, USC, PRSI, benefits in kind, share schemes, and termination payments.

Pensions Authority - oversight of occupational pensions, trustee duties, and scheme compliance.

Department of Enterprise, Trade and Employment - policy and legislation updates on employment rights.

Data Protection Commission - guidance on employee data, monitoring, and HR privacy compliance.

Citizens Information - plain language information on employment rights, payments, and leave entitlements, with centres in County Cork.

Companies Registration Office - filing and access to company disclosures, including directors remuneration information in certain cases.

Central Bank of Ireland - remuneration and fitness and probity rules for regulated financial services firms.

Local support services in County Cork - employer and employee representative bodies, chambers of commerce, and professional advisers with regional knowledge.

Next Steps

Clarify your objectives - identify what you want to achieve, such as securing a benefit, disputing a bonus decision, negotiating an exit, or designing a compliant plan.

Gather documents - collect your contract, side letters, handbooks, bonus or commission plans, share plan rules and grant notices, benefits booklets, payslips and payroll statements, correspondence, and any board resolutions or policies.

Record timelines and evidence - note key dates such as start date, promotions, performance year, vesting schedules, target changes, and any grievances raised. Keep emails and meeting notes.

Check deadlines - many WRC claims must be filed within 6 months of the issue, extendable to 12 months for reasonable cause. Tax filings for share options have short payment windows. Diarise these.

Seek early advice - consult a solicitor experienced in employment benefits and executive compensation. For tax heavy issues, involve a tax adviser. For pensions, trustees or scheme administrators may need to be consulted.

Consider resolution options - informal discussion, internal grievance, mediation, without prejudice negotiation, or a settlement agreement. For plan design, consider formal policy updates and clear communications to staff.

Stay compliant in the interim - continue to follow plan rules and contract terms while a dispute is being addressed, and avoid actions that could breach confidentiality or restrictive covenants.

Local context - in Carrigaline and the wider Cork area, many employers operate global plans. Ensure Irish law and tax addenda are in place and that payroll can correctly operate PAYE on benefits and equity events.

Keep communications professional - focus on facts and practical solutions. Written clarity often prevents disputes and speeds up outcomes.

Review and update - once resolved, update your contract, plan documents, and policies so that future issues are less likely to arise.