Essential points

  • The Payment of Wages (Amendment) (Tips and Gratuities) Act 2022 provides clarity on how voluntary tips and gratuities left for employees are to be treated. 
  • The current pension system in Ireland is a voluntary system.
  • The Pensions Authority is a statutory body set up under the Pensions Acts 1990 to 2018. It regulates occupational pension schemes, trust Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) in Ireland. 

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Please note

While every care has been taken in compiling this content, neither the CIPD nor ByrneWallace LLP may be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice.

 

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