The provisions relating to holiday entitlements are contained in the Organisation of Working Time Act 1997. Section 19 of the Act provides for annual leave to be a proportion of hours worked, while Section 20(2) of the Act provides that the pay in respect of an employee's annual leave shall be at the normal weekly rate or, as the case may be, at a rate which is proportionate to the normal weekly rate.
The Insolvency Payments Scheme, which operates under the Protection of Employees (Employers’ Insolvency) Act 1984, protects the entitlements of former employees of companies that have become legally insolvent.
Employees may claim, through an employer representative, such as the official liquidator or receiver, various outstanding debts including outstanding holiday pay.
Some limitations and conditions apply. There is a limit of 8 weeks for arrears of wages, holiday pay and minimum notice. Gross weekly wage is capped at €600 per week. The debt outstanding must have become due in the 18 months prior to the date of insolvency or employment termination. The maximum payment from the Insolvency Payment Scheme for arrears of wages or holiday pay or minimum notice is €4,800.
I trust this clarifies the matter for the Deputy.