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Q3 2026 employment law update Pregnancy loss leave, MyFutureFund opt-out window and more

Insights Employment Law & Benefits 05 Nov 2026

Q3 2026 brought several employment law developments, including new pregnancy loss leave, the first MyFutureFund opt-out window and a new Employment Regulation Order for the security industry. Employers may need to review their policies and pay rates to ensure compliance with the latest requirements.

Our Employment Law & Benefits team sets out the key developments and the practical steps employers should take now to stay compliant.

What you need to know

  • The General Scheme of the Leave for Pregnancy Loss Leave Bill was published in July 2026. It provides for five days' paid leave for an employee who experiences a medically certified pregnancy loss before 23 weeks’ gestation.
  • MyFutureFund opens first ‘opt-out’ window.
  • Since September, there is a new Employment Regulation Order for workers in the Security Industry.

General Scheme of the Pregnancy Loss Leave Bill

The General Scheme of the Pregnancy Loss Leave Bill was published in July 2026. Its aim is to bridge the entitlement gap that currently exists between women who experience a pregnancy loss prior to 23 weeks’ gestation and post 23 weeks’ gestation. In the latter instance, a woman is entitled to 26 weeks’ maternity leave and benefit and a further 16 weeks' unpaid maternity leave. In the case of a woman who experiences pregnancy loss prior to 23 weeks’ gestation, there is currently no statutory leave entitlement.

We examine the General Scheme and highlight the key preparatory steps employers should take in advance of the Bill becoming law.

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MyFutureFund opens first opt-out window

The State’s auto-enrolment retirement regime, MyFutureFund, launched in January 2026.

Employees are automatically enrolled in the scheme if they are:

  • Aged between 23 and 60
  • Not currently part of a pension plan that complies with requirements, and
  • Earn €20,000 or more a year.

As part of MyFutureFund, the employer, employee and Government all pay a certain amount into the employee’s fund. Employers who do not meet their obligations under the scheme may be subject to penalties.

Employees are only permitted to opt out of the scheme within months seven and eight after enrolment. The first opt-out window opened on 1 July for all employees who have been enrolled since 1 January. This opt-out window closed at the end of August 2026. If an employee opted out, they received a refund of their contributions but employer and State contributions were not refunded. Employees who opted out will automatically be enrolled two years after their opt-out date subject to their meeting the eligibility criteria for the scheme.

Autumn 2026 Legislation Programme

The Government Legislation Programme for Autumn 2026 was published on 16 September 2026.

The following legislation was included on the programme:

Legislation for priority publication

Employment Equality (Gender Pay Gap Information) (Amendment), and Another Matter, Bill: To clarify the legislative basis for employers to report their gender pay gap to the Minister for Children, Disability and Equality via a central online portal. Since its inclusion in the autumn legislation programme, this Bill has passed both Houses of the Oireachtas.

Industrial Relations (Amendment) Bill: To amend the modalities of how divisions of the Labour Court are composed. Heads of Bill are currently being prepared.

Legislation for priority drafting

Equality (Miscellaneous Provisions) Bill: To provide for amendments to the Employment Equality and Equal Status Acts, arising from a review of the Equality legislation. This Bill will also provide for surrogacy leave and for pregnancy loss leave. Work is ongoing.

Pregnancy Loss Leave Bill: To provide for five days of paid leave per year for individuals who experience a pregnancy loss prior to 23 weeks' gestation. Heads of Bill were approved in July 2026. The General Scheme was published in July.

All other legislation

Pay Transparency Bill: To transpose the EU Pay Transparency Directive. Heads of Bill are currently being prepared.

Employment (Miscellaneous Provisions) Bill: To amend the Employment Permits Act 2024. The amendment will give the Minister power to adjust the balance of Irish/EEA and non-EEA workers in certain sectors. These are sectors that provide critical care services to vulnerable people. Heads of Bill are currently being prepared.

Employment Regulation Order for workers in the security industry

A new Employment Regulation Order for the security industry commenced on 28 September 2026. It provided a new minimum rate of pay of €16.15 per hour for workers in that sector. This is an increase from €15.41 per hour and compares favourably to the current national minimum wage rate of €14.15.

Conclusion

Q3 2026 brought developments that call for practical action by employers.

Employers should consider preparing a pregnancy loss leave policy ahead of the Bill becoming law. They should also check that MyFutureFund enrolment and contributions are being managed correctly, as penalties can apply for non-compliance. They should also plan for employees who opted out being automatically re-enrolled. Employers in the security industry should confirm that payroll reflects the new minimum hourly rate of €16.15 from 28 September 2026.

Looking ahead, gender pay gap reporting via a central online portal and the transposition of the EU Pay Transparency Directive will bring further reporting and pay obligations, so employers should begin reviewing their pay data and structures now.

For specific advice on how these changes might affect your organisation, contact our Employment Law & Benefits team.

The content of this article is provided for information purposes only and does not constitute legal or other advice.