Guidance has been provided on this issue by my department to public service employers and is set out below.
In relation to private sector employees - this is be a matter for each individual employer and the unique contractual arrangements that are in place for their employees. It is a requirement under the Organisation of Working Time Act, 1997 that employees are facilitated to take their statutory minimum annual leave entitlement.
The COVID-19 Guidance on working arrangements and temporary assignments in the Civil and Public Service outlines frequently asked questions related to annual leave. The link to the Guidance can be found here
https://www.gov.ie/en/news/092fff-update-on-working-arrangements-and-leave-associated-with-covid-19-fo/
Due to the outbreak of COVID-19, in March of this year, a special arrangement was put in place to allow civil servants additional time to avail of their annual leave during the 2020/21 annual leave year.
The Guidance notes that although social distancing and COVID-19 is expected to continue for some time, it is important that employees are still using their annual leave entitlement. Taking a break from work is a chance to recover from the demands of work. Regular breaks from work have been shown to reduce ill health and overall absenteeism. Managers should ensure that their team members are availing of annual leave in a way that supports well-being, and also ensures that their team is supported to take their statutory minimum entitlement.
The guidance further notes that public service employers should facilitate requests for annual leave where possible so that once the crisis passes, organisations can meet increased demand without having to cater to a large volume of annual leave requests. Section 20 (1) of the Organisation of Working Time Act provides that the times at which annual leave is granted are determined by the employer. In that regard, the employer should have regard to the opportunities for rest and recreation available to the employee but also the need for the employee to reconcile work and any family responsibilities.
In addition, the guidance notes that if an employee wishes to cancel pre-booked leave (e.g. annual leave) this may be facilitated once it is in line with the normal rules applying in the relevant area of the public sector. Flexibility during this time, from both employers and employees, is advisable. This flexibility should be based on the individual circumstances of each case, with regard to balancing the needs of the business and the employees.