The Organisation of Working Time Act 1997 sets out the key parameters around the taking of annual leave and payment of same. The terms and conditions of individual employment contracts may provide for extra days' leave above what is statutorily required by the Act.
Section 19 of the Act provides that an employee shall be entitled to paid annual leave equal to:
(a) 4 working weeks in a leave year in which he or she works at least 1,365 hours (unless it is a leave year in which he or she changes employment),
(b) One third of a working week for each month in the leave year in which he or she works at least 177 hours, or
(c) 8 per cent of the hours he or she works in a leave year (but subject to a maximum of 4 weeks).
If an employee has lost all of their employment due to the current crisis and are in receipt of the Pandemic Unemployment Payment, they are not in a position to accrue annual leave.
In respect of public holidays, this is also governed by the Organisation of Working Time Act 1997. For each of the nine public holidays in a year, an employee is entitled to either a paid day off on the holiday, a paid day off within a month of the holiday, an extra day’s annual leave, or an extra day’s pay. If a person is on temporary lay-off they are entitled to benefit for the public holidays that fall within the first thirteen weeks of lay-off.
This Government is providing unprecedented amounts of funding to help businesses through Covid-19. The €3.4bn Recovery Fund includes the Covid Restriction Support Scheme (CRSS) which provides for cash payments of up to €5,000 per week for businesses that have been forced to temporarily close or have only been able to trade at significantly reduced levels as a result of restrictions.
This is in addition to a range of other measures including rates waivers, VAT rate reductions, the employer wage subsidy scheme (EWSS), and various liquidity supports such as low cost microfinance loans and an extension of the Covid-19 Credit Guarantee Scheme (CGS) for new applications until 30 June 2021.