WRC Inspection in Ireland: What Employers Need to Know

A Workplace Relations Commission (WRC) inspection is an official compliance check where authorised inspectors can enter a workplace, interview employers and employees, review records, and take formal statements. A “WRC audit” is commonly used to describe the same compliance activity, focusing on documentation and practices against employment law. Both terms in practice refer to the WRC’s inspection and enforcement function established in 2015, which succeeded NERA’s prior inspection role.

Are WRC inspections unannounced and what should I expect on the day?

Many inspections are unannounced. Inspectors can arrive without prior notice, request immediate access to records, and speak with staff. If breaches are identified at this initial visit, the employer is instructed to take corrective action.

How does a WRC inspection (WRC audit) process work step by step?

Step 1: Initial inspection

Inspectors review records and practices. If breaches are found, directions to rectify are issued.

Step 2: Request for evidence of compliance

The WRC follows up in writing, seeking proof that corrective actions were completed.

Step 3: Follow-up inspection and possible legal referral

If the response is incomplete or non-compliant, the WRC warns that legal proceedings may follow and may conduct a follow-up inspection to verify compliance.

Immediate referral in specific cases

Where a breach of the Protection of Young Persons (Employment) Act 1996 is identified, the WRC refers the matter for prosecution after the first inspection—no further warning is issued.

What documents do I need for a WRC audit checklist?

Employers should be able to produce the following records when requested:

Contracts of Employment

For employees hired after 4 March 2019, the employer must issue the required 5-day written statement where a contract is not provided within that timeframe and must provide a written statement of terms no later than 1 month after the commencement of employment.

• Full names of the employer and the employee
• Address of the employer in the State or registered office
• Place of work or statement confirming work at various locations
• Job title or nature of work, including functions and duties
• Date of commencement of employment
• Expected duration of a temporary contract or expiry date of a fixed-term contract
• Rate or method of calculation of remuneration, including benefits and deductions
• Pay intervals and payroll date
• Terms and conditions relating to hours of work, including overtime
• Terms and conditions relating to paid leave (excluding sick leave)
• Terms relating to sick leave, incapacity for work, and pension arrangements
• Notice periods required and entitled to, or the method of determining notice
• Details of any collective agreements affecting employment terms
• Signed and dated acknowledgement by employer and employee

A copy of the statement must be retained for the duration of employment and for one year after employment ends.

Other Required Policies and Records

• Health & Safety Statement
• Absence Policy
• Sick Pay Policy
• Tips and Gratuities Policy and related compliance records (if applicable)
• Layoff and/or Short Time Procedures
• Disciplinary Procedures
• Grievance Procedures
• Dignity at Work Policy
• References
• Return of Company Property Procedures
• Medical Examination Records (where applicable)
• Confidential Information Agreement

Appendix – Summary of Employee Details

• Name
• Address
• Start date
• Job classification / title
• Manager’s name and title
• Place of work
• Address of work
• Rate per hour and Sunday premium (if applicable)
• Pay reference period
• Employment status (full-time, part-time, temporary, etc.)
• Normal working hours
• Duration and conditions of probation period
• Any required training
• Identity of the social security recipient agency and applicable protections
• Pension arrangements

Organisation of Working Time Act 1997

Hours of Work

• Starting times
• Break periods
• Daily and weekly rest periods
• Finishing times
• Evidence employees do not work in excess of 48 hours per week over the applicable reference period

Public Holiday Entitlements

Employees who worked 40 hours in the previous five weeks are entitled to one of the following:

• A paid day off on the public holiday
• A paid day off within one month of the public holiday
• An additional day of annual leave
• An additional day’s pay
• The nearest church holiday as a paid day off

Annual Leave

• 20 days annual leave for full-time employees
• Employees working over 1,365 hours per annum are entitled to 20 days
• Part-time employees accrue 8% of hours worked, up to a maximum of 20 days

Protected Leave Records

Employers must retain records of approved protected leave arrangements, including:

• The period of employment of each employee
• The dates on which protected leave was taken
• The number of times protected leave was taken

Protected Leave Retention Periods

• Maternity Leave – 1 year
• Adoptive Leave – 1 year
• Paternity Leave – 8 years
• Parental Leave – 8 years
• Parent’s Leave – 8 years
• Force Majeure Leave – 8 years
• Carer’s Leave – 8 years
• Flexible Working – 3 years
• Remote Working – 3 years
• Domestic Violence Leave – 3 years
• Leave for Medical Care Purposes – 3 years

All notices relating to protected leave must be retained for one year.

Right to Work Documentation

• Evidence of valid right to work documentation for all employees
• Up-to-date work permits for non-EU employees

Payment of Wages (Tips and Gratuities) Act 2022

• Clear and transparent tips distribution method
• Confirmation tips are not used to make up basic pay or minimum wage
• Evidence employees are informed of and have access to the tips policy
• Records demonstrating fair and transparent allocation of tips

Protection of Young Persons (Employment) Act 1996

Where any employee is under 18 years of age, the following must be retained for at least three years:

• Full name and date of birth
• Proof of age (passport)
• Starting and finishing times
• Wage rate and total wages paid
• Official summary of the Act displayed in the workplace
• Protection of Young Workers Poster displayed in the workplace
• Parental consent, where required

Payment of Wages Act 1991

• PPS number for each employee
• Payroll records including gross to net pay and deductions
• Overtime, premiums, allowances, commissions, bonuses and service charges
• Pension deduction records
• Sick pay records
• Copies of payslips
• Board and/or lodging details, where applicable