Employment Rights Ireland
Annual Leave Ireland
4 working weeks paid leave per year, 10 public holidays, and rights that apply from day one. A complete guide to annual leave in Ireland for 2026.
Key Facts at a Glance
| Statutory minimum | 4 working weeks (20 days for a 5-day week) |
|---|---|
| Part-time / casual workers | 8% of hours worked (max 4 weeks) |
| Public holidays | 10 per year |
| Qualifying period | None — accrues from day one |
| Rate of pay | Normal weekly rate of pay |
| Leave year | 1 April to 31 March |
| Carry-over during illness | Up to 15 months after the leave year ends |
| Unused leave at end of employment | Must be paid out |
| Governing law | Organisation of Working Time Act 1997 |
| WRC complaint deadline | 6 months from breach (extendable to 12 months). Award: up to 2 years’ remuneration |
Annual Leave Entitlement
The basic entitlement
Under the Organisation of Working Time Act 1997, every employee in Ireland is entitled to a minimum of 4 working weeks of paid annual leave per leave year. For an employee working 5 days per week, this equals 20 days.
The leave year runs from 1 April to 31 March, though many employers use the calendar year or the employee’s start date anniversary. The statutory leave year is April to March.
Three calculation methods
Irish law provides three methods for calculating annual leave entitlement. The employer must use whichever method gives the employee the greatest entitlement for the leave year in question.
| Method | When it typically applies | Calculation example |
|---|---|---|
| Method 1: 4 working weeks | Employees who worked full hours for the full leave year | 5-day week full year = 20 days |
| Method 2: ⅓ of a working week per month in which at least 117 hours were worked | Mid-year joiners, part-year workers, employees with irregular schedules | Worked 6 qualifying months: ⅓ × 6 = 2 weeks (10 days for a 5-day week) |
| Method 3: 8% of hours worked (max 4 working weeks) | Part-time workers, casual workers, variable-hours employees | 600 hours worked × 8% = 48 hours. At 8 hours/day = 6 days |
Part-time workers
Part-time workers are most commonly calculated under Method 3: 8% of hours worked, subject to a maximum of 4 working weeks. For a part-time employee working 20 hours per week for a full year: 52 × 20 = 1,040 hours. 8% of 1,040 = 83.2 hours of paid annual leave.
Rate of pay during annual leave
Annual leave must be paid at your normal weekly rate of pay. This is the rate you would have received had you been at work. It should reflect regular elements of your pay such as consistent overtime worked in the weeks leading up to leave (averaged over 13 weeks), but it excludes entirely irregular or exceptional payments.
Annual leave accrues from day one
There is no qualifying period. Annual leave begins to accrue from the first day of employment. An employer who tells a new employee to wait 3 months before they can take leave is applying a term that is inconsistent with the statutory minimum — the statutory minimum always applies if it is more favourable.
Public Holidays in Ireland 2026
There are 10 public holidays in Ireland in 2026. Employees are entitled to a paid day off, an additional day of annual leave, or a paid day off within a month of the public holiday, at the employer’s discretion. Part-time employees have pro-rata rights linked to their contracted days.
| Public Holiday | Date in 2026 | Day |
|---|---|---|
| New Year’s Day | 1 January 2026 | Thursday |
| St Brigid’s Day | 2 February 2026 | Monday |
| St Patrick’s Day | 17 March 2026 | Tuesday |
| Easter Monday | 6 April 2026 | Monday |
| May Bank Holiday | 4 May 2026 | Monday |
| June Bank Holiday | 1 June 2026 | Monday |
| August Bank Holiday | 3 August 2026 | Monday |
| October Bank Holiday | 26 October 2026 | Monday |
| Christmas Day | 25 December 2026 | Friday |
| St Stephen’s Day | 26 December 2026 | Saturday |
Note: When a public holiday falls on a weekend, employees who do not normally work that day are still entitled to a benefit — typically an additional day of annual leave or a paid day off on an alternative date within a month.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.
Employer Obligations
Grant at least the statutory minimum
Employers must provide at least the statutory minimum annual leave. They may offer more in the employment contract or through policy, but they cannot offer less than the statutory minimum. Contractual terms that provide less than the statutory minimum have no legal effect.
One month’s notice when directing when leave is taken
If an employer specifies particular dates for annual leave (for example, requiring all employees to take leave during a Christmas shutdown), they must give at least 1 month’s notice of those dates.
Carry-over and timing
Annual leave must normally be taken within the leave year in which it accrues. Carry-over is not automatically permitted beyond the leave year unless agreed in writing, or unless the employee was unable to take the leave due to illness (see below).
Pay unused leave on termination
When employment ends, the employer must pay out any accrued but untaken annual leave in the final wages. This payment is calculated at the normal daily rate of pay and is a statutory requirement. An employer cannot simply forfeit unused leave.
Annual leave during maternity leave
Annual leave continues to accrue during both basic maternity leave (26 weeks) and additional maternity leave (16 weeks). Leave accrued during maternity leave that cannot be taken in the same leave year must be permitted to be taken at a separately agreed time.
Annual Leave During and After Sick Leave
Leave accrues during certified sick leave
Annual leave continues to accrue during periods of certified sick leave. An employer cannot stop annual leave from accruing just because an employee is on sick leave.
Carry-over where illness prevents leave being taken
Important employee right, often overlooked: If you were unable to take your annual leave during the leave year because of illness, you are entitled to carry over that leave and take it within 15 months after the end of the leave year in which it accrued.
This right comes from the EU Working Time Directive (confirmed by European Court of Justice case law) and applies even where a contract or company policy would otherwise not permit carry-over. This is a significant protection for employees who spend extended periods on certified sick leave.
What to do
If you return from extended sick leave and believe you have accrued annual leave that you were unable to take, raise it with your employer or HR in writing. The leave must be scheduled and taken within 15 months of the end of the relevant leave year. If refused, a WRC complaint is available.
Re-crediting annual leave taken during illness
If you become ill during a period of annual leave and you obtain a medical certificate, you have the right to have those days re-credited as annual leave. Your employer records those days as sick leave instead, and the annual leave days are returned to your entitlement. You cannot be required to sacrifice annual leave because you happened to fall ill while on leave.
Worked Examples
Example 1 — João: joined mid-year (1 July 2026)
João started on 1 July 2026. By the end of the leave year on 31 March 2027 he has worked approximately 9 months. His employer calculates entitlement under all three methods and applies the one that gives the greatest entitlement.
- Method 1: 4 weeks — but this applies only where he worked full hours for the full leave year. He did not, so Method 1 in strict terms does not apply at its face value for this partial year.
- Method 2: ⅓ week for each qualifying month (month where at least 117 hours were worked). If he worked 9 qualifying months: ⅓ × 9 = 3 weeks = 15 days for a 5-day week.
- Method 3: If he worked approximately 173 hours per month × 9 months = ~1,557 hours. 8% of 1,557 = ~124.6 hours. At 8 hours/day = approximately 15.6 days.
In this case Method 3 gives a slightly greater entitlement. His employer must apply Method 3 for this leave year.
Example 2 — Ana: part-time cleaner, 20 hours per week
Ana works 20 hours per week throughout the full leave year. Total hours worked: 52 × 20 = 1,040 hours. Under Method 3: 8% × 1,040 = 83.2 hours of paid annual leave. Ana works 4-hour shifts (5 days per week at 4 hours each). Her 83.2 hours equates to approximately 20.8 shifts. This is equivalent to approximately 4 working weeks for a part-time worker — which is consistent with her pro-rata entitlement.
Example 3 — Piotr: certified sick leave for 6 weeks
Piotr is on certified sick leave for 6 weeks during the leave year (April 2025 to March 2026). He continues to accrue annual leave during this period. However, because of his illness he is unable to take 10 days of annual leave before the leave year ends on 31 March 2026. Under the EU Working Time Directive carry-over rule, those 10 days carry over and Piotr has until 30 June 2027 (15 months after 31 March 2026) to take them. If his employer refuses to honour this carry-over, Piotr can make a WRC complaint.
Example 4 — Maria: dismissed with unused leave
Maria is dismissed and at the time of dismissal she has 5 days of accrued but untaken annual leave. Her employer pays her final wages but does not include payment for the 5 days of unused leave. Her employer is acting unlawfully. Maria is entitled to payment for those 5 days at her normal daily rate of pay. She should raise this in writing with the employer, and if unresolved, make a WRC complaint within 6 months of the date of termination.
Common Mistakes and Misunderstandings
Employer tells new employees to wait 3 months before taking leave
This has no legal basis. Annual leave accrues from day one. A 3-month waiting period in a contract is unenforceable to the extent that it conflicts with the statutory minimum. Employees do not need to wait before taking their accrued leave.
Employer offers “time off in lieu” instead of paid annual leave
Time off in lieu (TOIL) arrangements may be used for overtime, but they cannot substitute for statutory annual leave. The statutory minimum must be provided as actual paid leave. An employer cannot discharge the annual leave obligation by giving compensatory time off for overtime worked.
Employee does not know they can re-credit days taken while sick
Many employees fall ill during annual leave and lose those days. They do not realise that with a medical certificate, those annual leave days can be re-credited and rescheduled. This is a clear statutory right that is widely underused.
Part-time workers do not know their entitlement is based on hours worked
Part-time workers sometimes accept a flat “pro-rata” figure from their employer without checking whether 8% of hours worked produces a higher figure. Employers must calculate under all three methods and apply the best one for the employee.
Employer forfeits unused leave at end of employment
Some employers issue contracts stating that unused annual leave is forfeited on resignation or dismissal. This contractual term is void to the extent it conflicts with the statutory minimum. All accrued statutory annual leave must be paid out on termination.
Employers and employees believe there are 13 public holidays
There are 10 public holidays in Ireland. Any figure above this (such as 13) is incorrect and should not be used for payroll or entitlement calculations.
What to Do If Your Annual Leave Right Is Refused
- Request leave in writing. Send your request by email so there is a record. Note the dates you are requesting and the basis for your entitlement.
- Raise the dispute with HR. If a manager refuses leave you believe you are entitled to, escalate to HR or a senior manager in writing, citing the Organisation of Working Time Act 1997.
- Contact your trade union if you are a member. Your representative can raise the matter with the employer on your behalf.
- Make a complaint to the WRC. If the internal process does not resolve the issue, you can file a complaint at workplacerelations.ie. The adjudication service is free and does not require legal representation.
Awards from the WRC for annual leave breaches can be up to 2 years’ remuneration. The WRC can also order that leave be granted or payment be made.
Time Limits for Complaints
WRC complaint deadline: 6 months from the date of the breach.
Extendable to 12 months where you can show reasonable cause for not having made the complaint within 6 months.
Maximum WRC award: up to 2 years’ remuneration.
The breach date is the date on which the leave right was refused, the date of termination (for unpaid leave claims), or the date of the relevant public holiday. Do not wait. If you are outside the 6-month window but within 12 months, you will need to provide an explanation of the delay.
Evidence and Documents to Keep
If you may need to make a WRC complaint about annual leave, the following records will support your case:
- Your written leave requests and the employer’s responses
- Payslips for the relevant leave year (showing pay during leave periods, or absence of pay)
- Your contract of employment (to show the contractual leave year and any contractual entitlement)
- Any final payslip or P45 issued on termination (for unpaid leave on termination claims)
- Medical certificates (for sick leave accrual and carry-over claims)
- GP or hospital letters confirming inability to work during the relevant period
- Any HR communications about leave balances, carry-over policies, or shutdown periods
- A personal record of leave taken and dates (a diary or calendar)
Interaction with Other Rights
Maternity leave
Annual leave accrues during both basic maternity leave (26 weeks) and additional maternity leave (16 weeks). This is a total of 42 weeks during which annual leave continues to build. Leave accrued during maternity absence that cannot be taken in the same leave year must be taken at another time agreed with the employer.
Paternity and parental leave
Annual leave also accrues during statutory paternity leave. Whether leave accrues during parental leave depends on specific legal provisions and may vary — check current WRC guidance or seek specific advice if this applies to your situation.
Statutory sick pay
From 2024, employees in Ireland are entitled to statutory sick pay (SSP) for a number of days per year. Annual leave and statutory sick pay are separate and parallel entitlements. You accrue annual leave during certified sick leave regardless of whether you are also receiving SSP.
Domestic violence leave
Domestic violence leave is entirely separate from annual leave and cannot be deducted from or substituted for your annual leave balance. Both entitlements exist independently.
Redundancy
When employment is terminated by reason of redundancy, accrued annual leave must still be paid out as part of the final settlement. It does not form part of the statutory redundancy calculation, but it is a separate debt owed by the employer.
Frequently Asked Questions
How many days of annual leave am I entitled to in Ireland?
- The statutory minimum is 4 working weeks per year, which equals 20 days for a 5-day-week worker. Part-time and casual workers are entitled to 8% of the hours they work, up to a maximum of 4 weeks. Your employer must apply whichever of the three legal calculation methods gives you the greatest entitlement.
How many public holidays are there in Ireland in 2026?
- There are 10 public holidays in Ireland in 2026: New Year’s Day (1 January), St Brigid’s Day (2 February), St Patrick’s Day (17 March), Easter Monday (6 April), May Bank Holiday (4 May), June Bank Holiday (1 June), August Bank Holiday (3 August), October Bank Holiday (26 October), Christmas Day (25 December), and St Stephen’s Day (26 December).
When does my annual leave entitlement start — do I need to wait 3 months?
- No. Annual leave accrues from your first day of employment. There is no qualifying period. Some employers incorrectly tell new employees to wait 3 months before taking leave, but this has no legal basis. You accrue leave from day one.
What happens to my annual leave if I am sick during the leave year?
- Annual leave continues to accrue during certified sick leave. If you were unable to take your annual leave because of illness, you can carry over that leave for up to 15 months after the end of the leave year in which it accrued. This right comes from the EU Working Time Directive and applies even if the normal carry-over rules in your contract would not permit it.
Can I take annual leave during maternity leave?
- Annual leave accrues during both the basic 26-week maternity leave period and the additional 16-week maternity leave period. Leave accrued during maternity leave that cannot be taken in the same leave year must be permitted to be taken at a different time agreed with the employer.
What happens to unused annual leave when I leave a job?
- Your employer must pay out any unused accrued annual leave when your employment ends. They cannot simply forfeit it. The payment must be at your normal daily rate of pay.
Can I get my annual leave days back if I get sick while on annual leave?
- Yes. If you become ill during a period of approved annual leave and obtain a medical certificate, you have the right to have those days re-credited as annual leave. Your employer may then record those days as sick leave instead.
How is annual leave calculated for part-time workers?
- Part-time workers are most commonly entitled to 8% of the hours they work in the leave year, subject to a maximum of 4 working weeks. For example, an employee working 20 hours per week for a full year works 1,040 hours. 8% of 1,040 = 83.2 hours of paid annual leave.
Can my employer decide when I take my annual leave?
- Yes, within limits. Your employer can specify when annual leave is taken, for example requiring you to take leave during a shutdown period. However, they must give you at least 1 month’s notice of the dates they require you to take leave. They must also have regard for your opportunities for rest and recreation.
What is the time limit for making a WRC complaint about annual leave?
- You must make a complaint to the Workplace Relations Commission within 6 months of the breach. This can be extended to 12 months where you can show reasonable cause for the delay. Awards from the WRC for annual leave breaches can be up to 2 years’ remuneration.
Related Employment Rights
Minimum Wage
Current minimum wage rates in Ireland and who they apply to.
Statutory Sick Pay
Your entitlement to paid sick leave and how it interacts with annual leave.
Maternity Protection
Maternity leave rights and annual leave accrual during absence.
Unfair Dismissal
Grounds for unfair dismissal and making a WRC complaint.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.