Employment Rights

110. Deputy Tom Brabazon asked the Minister for Enterprise, Tourism and Employment the measures the Government intends to introduce in the coming year to strengthen or amend the statutory right to request remote working arrangements; whether consideration is being given to enhancing enforcement mechanisms or employer compliance requirements, in light of concerns that the current legislation lacks …

348. Deputy Marie Sherlock asked the Minister for Education and Youth the categories of teachers providing substitution cover who do not have their hours of work set out in their pay slip from her Department; her views on whether this is a breach of the terms of the Payment of Wages Act 1991. [16005/26]

349. Deputy Marie Sherlock asked the Minister for Education and Youth the controls that exist within the payroll section of her Department to prevent against the late or irregular payment of wages to teachers providing regular substitution cover and to prevent against the payment of the wrong pay rate. [16006/26]

350. Deputy Marie Sherlock asked the Minister for Education and Youth the reason teachers who have taken carers leave and are providing regular part-time substitution cover appear to be treated discriminately relative to all other category of teachers; and if she can clarify if this is a breach of the Carer’s Leave Act 2001. [16007/26]

351. Deputy Marie Sherlock asked the Minister for Education and Youth the reason a person (details supplied) has been paid late and irregularly between the period November 2024 and February 2026; the reason her Department has no controls in place to identify that they were paid the incorrect rate for six months; and if they will be paid on a regular basis, at the correct rate with immediate effect…

25. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment whether his Department will consider introducing protections for workers in the case of severe weather events in order that they are not placed in undue danger or financially penalised for being unable to attend their workplace during severe weather; and if he will make a statement on the matter. [13368/26]

54. Deputy Richard Boyd Barrett asked the Minister for Enterprise, Tourism and Employment if he is planning to amend employment legislation to improve employment rights and job security of film workers; and if he will make a statement on the matter. [13125/26]

293. Deputy Michael Cahill asked the Minister for Enterprise, Tourism and Employment to provide an update in regards to a matter (details supplied); and if he will make a statement on the matter. [13805/26]

424. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 397–403 of 27 January 2026, to clarify whether Section 851A of the Taxes Consolidation Act 1997 prevents the Revenue Commissioners from providing aggregated and anonymised statistical information (details supplied): and, if such information cannot be provided, to identify the specific sta…

425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to expl…

426. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 399–404 of 27 January 2026, whether the Revenue Commissioners obtained any written legal advice of any kind (including internal Revenue legal advice, advice from external counsel or advice from any departmental legal unit) specifically addressing: the compatibility of the Karshan Disclosu…

397. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers that have registered an intention to participate, filed a disclosure, and completed settlement under the Karshan Disclosure Opportunity as of 31 January 2026; the total value of tax, USC and PRSI regularised; the number of affected workers for whom manual PRSI records have been created; and if he will m…

398. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if he will provide a breakdown of Karshan Disclosure Opportunity participants by NACE sector, indicating the number of disclosures received from State-linked entities (details supplied); and if he will make a statement on the matter. [6569/26]

399. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to publish the legal or actuarial analysis that informed Revenue’s decision to confine the Karshan Disclosure Opportunity for the years 2024–2025; whether this limitation was approved by his Department’s legal advisers or the Attorney General; and if he will make a statement on the matter. [6570/26]

400. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if the Karshan Disclosure Opportunity or any associated settlement arrangement has been notified to the European Commission under Article 108(3) TFEU; if not, to explain the basis on which Revenue considers the scheme outside the scope of EU State-aid rules; and if he will make a statement on the matter. [6571/26]

401. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to list all organisations consulted in the design of the Karshan Disclosure Opportunity, distinguishing between employer, professional-services and worker or trade-union bodies; and if he will make a statement on the matter. [6572/26]

402. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance for the estimated fiscal cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025 rather than the full retrospective period of 2010–2023; and if he will make a statement on the matter. [6573/26]

403. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers denied access to the Karshan Disclosure Opportunity on the grounds of deliberate or careless misclassification; the number of investigations opened since September 2025 under the Code of Practice for Revenue Compliance Interventions; and if he will make a statement on the matter. [6574/26]

404. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether the Attorney General, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, or any Court has reviewed the compatibility of the Karshan Disclosure Opportunity with the Supreme Court judgment in Revenue v Karshan (Midlands) Ltd [2023] IESC 24; and if he will make a statement on t…

428. Deputy John McGuinness asked the Minister for Enterprise, Tourism and Employment following the signing into law by the President of the Employment (Contractual Retirement Ages) Act 2025, that provides that an employee may notify their employer that they do not consent to retire at the contractual retirement age, when she will sign it, in order that the act can commence; and if he will make a …

438. Deputy Mairéad Farrell asked the Minister for Enterprise, Tourism and Employment if his Department or the WRC has examined whether the Karshan Disclosure Opportunity undermines workers’ EU-derived rights under Article 31 of the Charter of Fundamental Rights and Directive 2003/88/EC, in view of its exclusion of historic misclassification; and if he will make a statement on the matter. [6576/26…

439. Deputy Mairéad Farrell asked the Minister for Enterprise, Tourism and Employment if her Department was consulted prior to the launch of the Karshan Disclosure Opportunity; if it provided any assessment of its impact on PRSI entitlements or arrears; and if her Department has agreed to accept manual PRSI records generated under the scheme as valid contributions for benefit or pension purposes; …

448. Deputy Ivana Bacik asked the Minister for Enterprise, Tourism and Employment his plans to make additional provisions for employees requiring time off work to attend medical appointments for cancer treatment; his views on the need to ensure that such persons are not penalised by way of non receipt of annual increments due to attendance at appointments; to detail whether such provision, specifi…

192. Deputy Rose Conway-Walsh asked the Minister for Enterprise, Tourism and Employment to outline the Government’s plans for implementing the EU directive on adequate minimum wages and collective bargaining; the way in which it will strengthen collective bargaining coverage in Ireland; and if he will make a statement on the matter. [1744/26]

986. Deputy Marie Sherlock asked the Minister for Enterprise, Tourism and Employment his plans for a policy of leave for those who experience early pregnancy loss (details supplied); and if he will make a statement on the matter. [1388/26]