“Use it or lose it” approach to holidays -  Significant decisions from the European Court

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As the year draws to a close, many employers are re-setting their "leave year" clock and the natural question of what will happen to any untaken annual leave entitlement arises. While Ireland's Organisation of Working Time legislation entitles all employees to 20 days' statutory leave in any given leave year (pro-rated for part-time staff), it is a matter for the individual employer whether to...

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Approved Profit Sharing Schemes (APSS)

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The APSS is an arrangement approved by the Revenue Commissioners which operates in tandem with an employee trust. It is a way of paying bonuses by awarding shares to employees in the employer’s ultimate parent company free of income tax.

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