Ireland Remote Work Laws 2026

Q1: When did the right to request remote working come into effect in Ireland?

Legal basis: S.I. No. 91/2024 – Commencement Order

According to the Commencement Order: “The 7th day of March 2024 is appointed as the day on which Part 3 of the Work Life Balance and Miscellaneous Provisions Act 2023 (No. 8 of 2023) comes into operation.”

Source: https://www.irishstatutebook.ie/eli/2024/si/91/made/en/print

The right to request remote working became effective on 7 March 2024.

Q2: Can my employer refuse my remote work request?

Legal basis: Section 25 of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act, employers may refuse requests based on specific statutory grounds including:

• Detrimental impact on performance
• Duties not capable of being performed remotely
• Negative impact on customers
• Compliance with legal obligations compromised
• Detrimental impact on business operations
• Unable to reorganize work or recruit additional staff
• Contrary to employee health and welfare
• Employee provided false or misleading information

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/25/enacted/en/html

However, according to Section 24, employers must meet with the employee and provide written decision with grounds for refusal.

Q3: How long do I have to work for an employer before I can request remote working?

Legal basis: Section 23(1) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “(a) the employee has been in the continuous service of his or her employer for a period of not less than 26 weeks ending on the day on which the request is made”

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/23/enacted/en/html

According to citizensinformation.ie: “You have the right to request remote working from your first day in a new job, but you must have 6 months of continuous service with your employer before the arrangement can start.”

Source: https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/contracts-of-employment/right-to-request-remote-working/

Q4: Can the WRC force my employer to allow me to work remotely?

Legal basis: Section 27(6) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “Neither an Adjudication Officer nor the Labour Court, on an appeal under section 44(1) of the Workplace Relations Act 2015, shall have power to assess the merits of any decision made by an employer in relation to a remote work request.”

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/27/enacted/en/html

The WRC can only review whether the proper process was followed, not whether the employer’s decision was correct.

Q5: What tax relief can I claim for working from home?

Legal basis: Revenue tax guidance

According to Revenue: “For 2022 and subsequent tax years, to calculate the amount of costs you can get tax relief on for your electricity, heating, and internet costs: Add your electricity, heating, and internet costs and multiply the total costs by the number of days worked at home Divide by 365 (or the number of days in the year you are claiming for) Multiply by 30%”

According to citizensinformation.ie: “You get tax relief on the amount of your costs at a rate of 20% or 40%, whichever is the highest rate of income tax you pay.”

Source: https://www.revenue.ie/en/jobs-and-pensions/eworking/calculate-allowable-remote-working-costs.aspx

Q6: Can my employer pay me an allowance for working from home?

Legal basis: Revenue guidance

According to Revenue: “If your employer pays you a working from home allowance towards these expenses, you can get up to €3.20 per day without paying any tax.”

“Your employee’s costs might be higher than €3.20 per workday and you may repay these expenses. Any amount higher than €3.20 per workday must have tax deducted.”

Source: https://www.revenue.ie/en/employing-people/employee-expenses/remote-working/index.aspx

Q7: Do I have a right to disconnect from work outside normal hours?

Legal basis: Code of Practice on the Right to Disconnect (effective 1 April 2021)

According to citizensinformation.ie, the Code establishes: “A right not to have to routinely work outside normal working hours A right not to be penalised for refusing to work outside normal hours A duty to respect another person’s right to disconnect, for example by not routinely emailing or calling outside normal working hours”

Source: https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/health-and-safety/working-at-home/

Q8: Is my employer responsible for health and safety when I work from home?

Legal basis: Safety, Health and Welfare at Work Act 2005

According to the Health and Safety Authority: “The responsibility for safety and health at work rests with the employer regardless of whether an employee works remotely or at the employer’s premises.”

Source: https://www.hsa.ie/eng/topics/remote_working/

Q9: How long must my employer keep records of remote work arrangements?

Legal basis: Section 28 of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “(2) A record under subsection (1) shall be retained for a period of 3 years from the date on which the remote work arrangement ends.”

For requests and decision notices: “(4) A record under subsection (3) shall be retained for a period of one year from the date of the receipt of the remote work request or the issue of the decision notice, as the case may be.”

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/28/enacted/en/html

Q10: What happens if my employer doesn’t keep required records?

Legal basis: Section 29 of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “An employer who contravenes section 28 shall be guilty of an offence and shall be liable on summary conviction to a class C fine.”

A class C fine currently stands at €2,500.

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/29/enacted/en/html

Q11: How long does my employer have to respond to my remote work request?

Legal basis: Section 24(1) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “as soon as may be, but not later than 4 weeks after the receipt of the request”

Extension possible: “The period referred to in subsection (1) may, in circumstances to be prescribed, be extended by the employer for such further period as may be prescribed, subject to a maximum aggregate period of 12 weeks from the date of receipt of the request.”

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/24/enacted/en/html

Q12: Must my remote work request be in writing?

Legal basis: Section 22(2) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act, a remote work request shall: “(a) be in writing”

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/22/enacted/en/html

Q13: Can I work remotely from another EU country for my Irish employer?

Legal basis: EU social security coordination regulations

For EU/EEA remote working, complex social security and tax rules apply under EU Regulations 883/2004 and 987/2009.

Guidance: Contact:

• Department of Social Protection for social insurance matters
• Revenue Commissioners for tax matters
• Department of Enterprise for employment law matters

Cross-border work requires careful consideration of:

• Social security obligations
• Tax residence
• Double taxation agreements
• Work authorization requirements

Q14: Will working from home affect my Principal Private Residence Relief for CGT?

Legal basis: Revenue guidance

According to Revenue: “Your employee might use part of their home for remote working. If they do, it will not affect their Principal Private Residence Relief claim for full exemption from CGT.”

Source: https://www.revenue.ie/en/employing-people/employee-expenses/remote-working/index.aspx

Q15: Can I claim tax relief if my employer already pays me an allowance?

Legal basis: Revenue guidance

According to Revenue calculation method: “Subtract any remote working allowance you already received from your employer”

If your employer pays €3.20 per day tax-free, but your actual costs are higher, you can claim relief on the excess.

Source: https://www.revenue.ie/en/jobs-and-pensions/eworking/calculate-allowable-remote-working-costs.aspx

Q16: Are there maximum working hours for remote workers?

Legal basis: Organisation of Working Time Act 1997, Section 15

According to the Act: “An employer shall not permit an employee to work more than an average of 48 hours per week over the reference period”

This applies to all employees, including remote workers.

Source: https://www.irishstatutebook.ie/eli/1997/act/20/section/15/enacted/en/html

Q17: What equipment can I claim tax relief on?

Legal basis: Revenue guidance

According to citizensinformation.ie: “Items you buy, such as laptops, computers, office equipment and office furniture, are not allowable costs for Remote Working Relief.”

Eligible costs are:

• Electricity
• Heating
• Broadband/internet

Source: https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax-credits-and-reliefs/eworking-and-tax-relief/

Q18: How do I make a complaint to the WRC about remote working?

Legal basis: Section 27 of the Work Life Balance and Miscellaneous Provisions Act 2023

According to citizensinformation.ie: “If you cannot resolve your complaint informally with your employer, you can make a formal complaint to the WRC using its online complaint form.”

Time limit: Within 6 months of contravention (extendable to 12 months for reasonable cause)

Online complaint form: https://www.workplacerelations.ie/

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/27/enacted/en/html

Q19: Does my employer need to provide me with a laptop for remote work?

Legal basis: No specific statutory requirement

Ireland’s legislation does not mandate that employers provide specific equipment for remote working.

However, according to Health and Safety Authority guidance: “Employers must provide a safe work environment and, in doing so, assess the risks and ensure appropriate controls are in place to safeguard employees at work.”

Display Screen Equipment regulations under S.I. No. 299/2007 may apply.

Source: https://www.hsa.ie/eng/topics/remote_working/

Q20: Can my employer monitor me while I work remotely?

Legal basis: Data Protection Act 2018; GDPR

Any monitoring must comply with:

• Data Protection Act 2018
• GDPR requirements
• Must be proportionate and necessary
• Employee privacy rights must be respected

Contact for guidance: Data Protection Commission Phone: +353 (0)761 104 800 Website: https://www.dataprotection.ie/

Q21: What should be in my remote work request?

Legal basis: WRC Code of Practice guidance

According to the Code, requests should include:

• Proposed remote working arrangement details
• Proposed location
• How employee can continue to perform role to required standard
• Individual specific reasons for request
• Workstation suitability information
• Data protection assurances
• Agreement to risk assessment

Source: Enterprise.gov.ie summary of WRC Code provisions

Q22: Can my employer change an approved remote work arrangement?

Legal basis: Section 24(4) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act: “An employer and an employee may agree to vary a remote work arrangement at any time.”

Any changes require agreement between employer and employee.

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/24/enacted/en/html

Q23: Where can I find official guidance on remote working?

Official sources:

Department of Enterprise, Tourism and Employment https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/remote-working/

Workplace Relations Commission https://www.workplacerelations.ie/ (Codes of Practice available)

Citizens Information https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/contracts-of-employment/right-to-request-remote-working/

Health and Safety Authority https://www.hsa.ie/eng/topics/remote_working/

Revenue Commissioners https://www.revenue.ie/en/jobs-and-pensions/eworking/index.aspx

Q24: What compensation can I get if my employer breaches remote work law?

Legal basis: Section 27(5) of the Work Life Balance and Miscellaneous Provisions Act 2023

According to the Act, the WRC may: “require the employer to pay to the employee compensation of such amount (if any) as is just and equitable having regard to all the circumstances, but not exceeding 4 weeks’ remuneration”

Maximum: 4 weeks’ remuneration

Source: https://www.irishstatutebook.ie/eli/2023/act/8/section/27/enacted/en/html

Q25: Do I need my employer’s permission to claim tax relief for working from home?

Legal basis: Revenue guidance

According to previous requirements: “Employees were once required to secure a letter from their employer which outlined that they were entitled to work from home. However, this is no longer necessary, unless specifically required by Revenue.”

You must be able to prove:

• You worked from home
• You incurred the expenses
• You have receipts for expenses claimed

Source: Taxback.com guidance on Revenue requirements