Longer Working Code of Practice in Ireland: Employer Guide to Retirement Notices

The Workplace Relations Commission (WRC) code on longer working came into effect on 29 June 2026 as S.I. 246 of 2026. It replaces S.I. 600 of 2017 and sets out how retirement notices should be handled when an employee is retiring at a contractual retirement age. This guide summarises what the Code says for employers. It is based on the text of the statutory instrument on the Irish Statute Book. It is general information, not legal advice. For the wider background on retirement-age changes, see our employer guide to Irish retirement age reform.

What the Code is and when it applies

According to the statutory instrument, the Code was signed on 11 June 2026 by Alan Dillon, Minister of State, with notice of it published in Iris Oifigiúil on 12 June 2026. It took effect on 29 June 2026 and revokes the earlier 2017 code. The Code is built around the Employment (Contractual Retirement Ages) Act 2025 and has separate parts for two groups of employees: those whose contractual retirement age is below 66 (the State pension age) and who are past probation, and employees aged 66 or over, covered in sections 8 to 10 of the Code. Check the Code itself to confirm which part applies to a particular employee.

The written notice

The Code expects the employee to give the employer written notice of the retirement date. The notice should be given at least three months, and not more than one year, before the retirement date, and should refer to section 5(1) of the Act. A footnote to the Code mentions an employer setting a notification period of up to six months. We have not tried to work out how that footnote interacts with the three-month minimum, so read the footnote in the Code before relying on any particular period.

The Code also says no more than two notices should be given in any six-month period. An employee can withdraw a notice, with the period of notice for withdrawal being the shorter of the contractual and statutory notice.

The employer’s written reply

The employer must give a reasoned written reply within one month. The key legal test is that the retirement must be objectively and reasonably justified by a legitimate aim, and that the means of achieving that aim are appropriate and necessary. Section 6.4 of the Code lists examples of aims that may qualify: intergenerational fairness, motivation through the prospect of promotion, health and safety, a balanced age structure, personal and professional dignity, and succession planning. The Code presents these as examples. Whether any of them is enough in a particular case depends on the facts, and an employer should be able to explain the link between the aim and the retirement of that employee.

Employees aged 66 or over

Sections 8 to 10 deal with employees aged 66 or over. Section 8 says it is good practice for an employer to notify the employee of the intention to retire them within a period of six to twelve months before the date, with a face-to-face meeting. Under section 10, a request from an employee aged 66 or over is made in writing at least three months beforehand. If the employer refuses, the grounds are given at a meeting, there is an appeal route, and the employee may bring a colleague or a union representative.

Complaints to the WRC

The Code says an employee can bring a complaint to the WRC within six months, which may be extended to twelve. It states that redress can be compensation not exceeding 104 times weekly remuneration or €40,000, whichever is greater. It also says employees must not be penalised for using their rights under the Act. The Code body, as we read it, does not mention offences or fines. A policy template attached to the Code refers to criminal sanctions, but we have not confirmed what the Act itself says on that point, so we do not state any penalty amounts here.

A practical checklist for employers

The steps below are our own practical suggestions, not requirements from the Code.

• Check each contract and handbook for the stated retirement age and whether it has been applied consistently.
• Decide who receives retirement notices and who drafts the one-month reply, and diarise the deadline when a notice arrives.
• Record the legitimate aim relied on and why retirement is an appropriate and necessary way to achieve it.
• For employees aged 66 or over, plan the meeting and appeal steps in advance.
• Keep a written record of every notice, reply and meeting.
• Make sure managers know that employees must not be penalised for giving notice or complaining.

What the sources do not say

We read the statutory instrument, not the Act itself. We have not confirmed any penalty amounts, how the footnote on notification periods fits with the three-month minimum, or how the WRC has applied the Code in decisions since 29 June 2026. The Code is a summary of expectations, and an employer facing a live case should take legal advice.

Frequently asked questions

When did the Longer Working Code come into effect?

The statutory instrument says 29 June 2026. It revokes S.I. 600 of 2017.

How long does an employer have to reply to a retirement notice?

The Code says the employer must give a reasoned written reply within one month.

Can an employer retire someone simply because they reached the contractual age?

The Code says retirement must be objectively and reasonably justified by a legitimate aim, with appropriate and necessary means. The contractual age alone is not stated to be sufficient.

How long does an employee have to complain to the WRC?

Six months, which can be extended to twelve, according to the Code.

Next steps

If your team needs to keep up with Irish employment law developments, you can browse our CPD resources. Always check the current text of the Code on the Irish Statute Book before acting.