The Holidays (Employees) Acts, 1973 and 1991, provide for entitlement to public holidays. In respect of a public holiday, an eligible employee is entitled to receive from the employer: (i) a paid day off on that day, or (ii) a paid day off within a month, or (iii) an extra day's annual leave, or (iv) an extra day's pay, as the employer may decide.
To be "eligible" a worker must, generally, be employed under a contract of service or apprenticeship. There is no service requirement in respect of public holidays, except in the case of day to day employees and some part-time employees. These qualify for public holiday entitlement provided they have worked at least 120 hours (or 110 hours if under 18 years) during the five weeks ending on the day before a public holiday.