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 additional specifics within those parameters such as stipulations in relation to the entitlement to 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 117 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).
A person must be fully unemployed to qualify for the Pandemic Unemployment Payment (PUP) and have lost their employment due to the Covid-19 pandemic. If an employee is in receipt of PUP, they are not in a position to accrue annual leave. Employees are also not in a position to accrue annual leave during a period of temporary lay-off.