The key themes emerging from these developments include enhanced transparency in employer decision-making and more robust internal procedures about working arrangements.

This article examines each development in turn, highlighting the key practical implications and steps employers can take.

Code of Practice on Access to Part-Time Working 

The revised Code of Practice on Access to Part-Time Working (“the Revised Code”) updates a 20-year-old previous version. It is a timely reminder to review and update policies to ensure that part‑time employees are protected from less favourable treatment when compared to full‑time employees.

The Revised Code aims to include expanding flexible working options and increasing labour‑market participation, particularly among parents, carers, older employees and students. While the Revised Code largely restates its previous version, the following points have been added:

Banded Hours

The Revised Code addresses banded working hours.

Where an employee’s contract of employment does not reflect the number of hours worked per week by an employee over a 12-month period, the employee is entitled to be placed on a specific band, relevant to their average hours worked over that period. Generally, the employee must then be permitted to work the number of hours within their band going forward.

When considering a request for part-time working arrangements, employers should consider the implications of the banded hours classification, for the applicant’s conditions of employment.

Right to Request Remote / Flexible Working

Part time employees are entitled to have their requests dealt with in accordance with the Code of Practice for Employers and Employees Right to Request Flexible Working and Right to Request Remote Working.

Penalisation

Employees are protected from penalisation.  An employer must not penalise an employee for exercising their rights under the 2001 Act or for refusing to accede to a request by their employer to transfer from full-time to part-time work or from part-time to full-time work. (This has always been a statutory protection.)

Upcoming Revision of the Code of Practice on Remote Working Requests 

In March of this year, Minister for Small Business, Retail and Employment, Alan Dillon TD, and the Minister for Enterprise, Tourism and Employment, Peter Burke published the statutory review of Ireland’s remote work request provisions under the Work Life Balance and Miscellaneous Provisions Act 2023 (“The Work Life Balance Act”). The review follows a public consultation on the topic.

• The key findings are as follows:
• There is a 94% approval rate (either fully or partially) for remote working requests.
• A low administrative burden has been reported by employers across all sectors.
• There is reported low use and awareness of the legislation, particularly among those living in rural communities (48% of employees surveyed were not aware that a legal right to request a remote working arrangement existed).
• The legislation is functioning as intended, with no amendments to be made at this time.

Notably, the review also found that just 47% of employers were aware of the existence of the Code of Practice for Employers and Employees on the Right to Request Flexible Working and the Right to Request Remote Working (“the Code of Practice”). While no legislative amendments are to be made, the WRC will likely be asked to consider revisions to the existing Code of Practice. The proposed revisions may include:

• updating the remote working application templates to support employees to demonstrate which parts of their role could be done remotely, even if only a small portion of their work;
• supporting employers to provide clear and comprehensive reasoning alongside decision criteria when responding to a request;
• devising a clearer internal process to incorporate into remote working policies, including that an appeal must be considered by a person other than the original approver where possible;
• encouraging greater employee-employer consultation as part of the remote work request process, as far as practicable;
• clarifying the timelines stipulated in the legislation; and
• explaining how the WRC mediation services could be used by employers and employees to support negotiation and partial or full agreement to remote working requests.

These revisions to the Code of Practice will not fundamentally change the existing legal framework, but suggest that these will raise the procedural bar for employers. Helpfully, the review recognises that it would be inappropriate for adjudication officers of the WRC to have the power to assess the merits of a remote working decision or direct employers on how to run their business.

The Department of Enterprise, Tourism and Employment will also commence a targeted national information campaign to address the apparent “awareness gap”.

While employers await the revised Code of Practice, some concrete steps that can be taken now include reviewing existing policies and templates against the proposed revisions, audit recent refusal letters and consider where improvements can be made to ensure meaningful engagement and communicate with employees on the existing policies and procedures.

Awaited Code of Practice on Contractual Retirement Ages 

The Employment (Contractual Retirement Ages) Act 2025 (“the 2025 Act”) introduces a new statutory framework governing the operation of contractual mandatory retirement ages in Ireland where those ages are set below the State Pension age of 66. A commencement order is awaited for the legislation to apply.

Under the 2025 Act, an employee who has a contractual retirement age of less than 66 may notify their employer, in writing, that they do not consent to retire at that age and instead wish to continue working up to age 66.

Employers will need to provide reasoned replies to such employee notifications within one month. Where employers wish to rely on the contractual retirement age, it will need to demonstrate that this is objectively and reasonably justified by a legitimate aim and that it is appropriate and necessary to achieve that aim. HR professionals should be aware that this mirrors the test under equality law and will require documented, role-specific reasoning — not simply a blanket policy position.

It is expected that a supporting WRC Code of Practice will be published before the commencement order is made. It is anticipated that the WRC will publish this Code of Practice later this year to provide practical guidance to employers and employees alike. Employers who have employees approaching contractual retirement ages below 66 should begin preparing their position now, before commencement.

Conclusion

With the new Code of Practice on Access to Part-Time Working, employers have the opportunity to review existing policies and procedures on part-time working and consider whether amendments are required. While employers await publication of the new / revised codes of practice, there are practical steps that can be taken. Employers can get ahead by reviewing and considering amendments to their existing policies, socialising proposed changes with key stakeholders and training staff and managers on updates (as necessary).

In the coming months, HR professionals should monitor closely: (i) the publication of the revised WRC Code of Practice on Remote Working Requests; (ii) the commencement order and supporting Code of Practice under the Employment (Contractual Retirement Ages) Act 2025; and (iii) the national information campaign on the right to request remote working, which may prompt an increase in formal requests.