Retirement and Longer Working in Ireland: New Code of Practice

What You Need to Know

On 29 June 2026, the new Code of Practice on Longer Working (the “Code of Practice”) came into effect, replacing the 2017 Code of Practice on Longer Working.

The updated Code of Practice reflects a new employment right established by the Employment (Contractual Retirement Ages) Act 2025 (the “2025 Act”) whereby eligible employees are entitled to notify their employer that they do not consent to retire at the contractual retirement age, where that is lower than the State pension age of 66.

The Code of Practice also provides practical guidance for employers and employees on longer working arrangements. See our full Employer Update on the Employment (Contractual Retirement Ages) Act 2025.

Key Points for Employers

The Code of Practice is a Workplace Relations Commission (“WRC”) Code of Practice. While not directly legally binding, it is admissible in evidence before the WRC, the Labour Court and the Irish civil courts, and failure to observe its provisions may be taken into account in any relevant proceedings.

The Code of Practice sets out best principles and practices for engagement between employers and employees in the run-up to an employee’s retirement. It is a response to the growing proportion of older workers in the Irish workforce and reflects the reality that many employees now wish to remain in employment beyond what was traditionally regarded as retirement age (i.e. the State pension age).

In particular, the Code of Practice is designed to help employers:

• manage requests from employees who wish to continue working;
• develop practices for age-diverse workplaces; and
• comply with the evolving legal framework around retirement, age equality and pension entitlements.

What the Code of Practice Covers

The new Code of Practice addresses two distinct scenarios:

1. Scenario 1: Employees with a contractual retirement age below State pension age.
   Where an employee’s contract specifies a retirement age lower than the State pension age, the 2025 Act and new Code of Practice apply.

   The employee may notify the employer that they do not consent to retire at that age and that they wish to continue working until they reach State pension age. The employer is then required to follow the new framework as set out in the 2025 Act and the Code of Practice.

2. Scenario 2: Employees aged 66 and older.
   For employees who have reached or passed State pension age of 66 and who wish to continue in employment, the Code of Practice’s existing longer-working request procedure applies. These employees may request to continue working and the employer should deal with any such request on fair and objective grounds.

The 2025 Act: A New Consent-Based Framework

The 2025 Act introduces a consent-based right for employees approaching a contractual retirement age that is below the State pension age. The central objective is to allow, but not compel, such employees to remain in employment until they reach the State pension age. If an employee in this scenario does not consent to retire at the contractual retirement age, their employer cannot enforce it and must permit the employee to continue to work until (at least) the State pension age. What happens thereafter (i.e. after the employee reaches age 66) is dealt with under the Code of Practice’s existing longer-working request procedure, set out below.

The new consent-based framework does not apply to statutory retirement ages (for example, certain public service roles).

Requests from Employees Aged 66 and Older

The Code of Practice retains the longer-working request procedure for employees aged 66 and older. Key elements of this procedure include that:

• The request should be made in writing at least 3 months before the intended retirement date.
• A meeting should follow, at which the employee may be accompanied by a work colleague or trade union representative.
• Any decision should be made on fair and objective grounds.
• If a fixed-term post-retirement contract is offered, the period and legal grounds should be clearly stated.
• If the request is refused, the employer should explain the grounds and the employee should have recourse to an appeals mechanism, such as the employer’s grievance procedure.

Employer Considerations on Receipt of a Request to Work Longer

In considering a request from an employee aged 66 or older, employers should identify the objective criteria that will be applied in respect of the retirement age and ensure that those criteria are capable of supporting the decision reached. Employers should consider whether there are good grounds to accept or refuse the request and, where a retirement age is to be enforced, and whether that decision can be objectively justified by reference to a legitimate aim and whether the means of achieving that aim are appropriate and necessary.

Employers should also consider how any continued employment would be documented, including whether the employee would remain on their existing contract of employment or whether a post-retirement fixed-term contract would be more appropriate.

Employers should also explore whether the request could be accommodated through flexible working, reduced hours or an alternative role, where appropriate. Any decision should be communicated to the employee as early as practicable. Where the request is refused, the reasons for refusal should be clearly explained so that the employee understands that the request has been properly considered.

It is also important to note that where a request is refused, the employee should have recourse to an appeals mechanism to ensure that the request is dealt with fairly.

Conclusion

From a practical perspective, employers should keep clear records of all requests, the assessment carried out, any meetings held, the objective criteria applied and the reasons for the final decision. This will assist in demonstrating that the request was considered consistently, fairly and in line with the Code of Practice.