Republic of Ireland: Employment Rights - Guidance on compliance inspections

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The National Employment Rights Authority (NERA) is responsible for monitoring a range of employment rights through its Inspection Service.  An employer’s records may be inspected  as a result of complaints received of alleged breaches of employment rights, as a result of targeted inspection campaigns and as a result of routine inspection enquiries.

NERA has published a Guide to Inspections, listing the different records that an inspector will require to see during the course of an inspection.  These records include:

  • Employer Registration Number with the Revenue Commissioners.
  • list of all employees including: full name, address and PPS Number for each employee (full-time and part-time).
  • terms of employment for each employee.
  • payroll details (gross to net, rate per hour, overtime, deductions, shift and other premiums and allowances, commissions and bonuses, service charges, etc.).
  • evidence that the employer has provided payslips to staff.
  • employees’ job classification.
  • dates of commencement and where relevant, termination of employment.
  • hours of work for each employee (including starting and finishing times).
  • register of employees under 18 years of age.
  • whether board and/or lodgings are provided and relevant details.
  • holidays and Public Holiday entitlements received by each employee.
  • any documentation necessary to demonstrate compliance with employment rights legislation.

Further information:
Guide to Inspections
Inspection Services


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Written by Ian Congreave -

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