(LRC Revised)

Number 21 of 1984

PROTECTION OF EMPLOYEES (EMPLOYERS’ INSOLVENCY) ACT 1984

REVISED

Updated to 8 June 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an

administrative consolidation of the

Protection of Employees (Employers’

Insolvency) Act 1984

. It is prepared by the Law Reform Commission in accordance

with its function under the

Law Reform Commission Act 1975

(3/1975) to keep the

law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the

International Co-Operation (Omagh Bombing Inquiry) Act 2026

(12/2026), enacted 3 June 2026 enacted 23 July 2021,

and all statutory instruments up to and including the

Protection of Employees (Employers’ Insolvency) (Amendment) Act 2026 (Commencement)

(No. 2) Order 2026

(S.I. No. 235 of 2026), made 8 June 2026 were considered in the

preparation of this Revised Act.

Disclaimer: While every care has

been taken in the preparation of this Revised Act, the Law Reform Commission can assume

no responsibility for and give no guarantees, undertakings or warranties concerning

the

accuracy, completeness or up to date nature of the information provided and does not

accept any liability whatsoever arising from any errors or omissions. Please notify

any

errors, omissions and comments by email to

revisedacts@lawreform.ie.

Number

21

of

1984

PROTECTION OF EMPLOYEES

(EMPLOYERS’ INSOLVENCY) ACT 1984

REVISED

Updated to

8 June 2026

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Redundancy and Employers’

Insolvency Fund.

(Repealed)

3.

Application of Act.

4.

Insolvency for the purposes of

Act.

4A.

Notice to employer of amount

due to employee.

4B.

Application to Minister for

employer to be deemed insolvent.

4C.

Notice to employer of making

of deeming application.

4D.

Response of employer to

deeming application.

4E.

Deeming employer

insolvent.

4F.

Application to Minister for

employer to be deemed insolvent in relation to period before coming into

operation of Protection of Employees (Employers’ Insolvency) (Amendment)

Act 2026.

4G.

Serving notices under certain

provisions of Act.

4H.

Treatment of personal

data.

5.

Appointment in certain

circumstances of persons to perform functions assigned by Act to relevant

officers.

6.

Employees’ rights on

insolvency of employer.

7.

Payment of unpaid

contributions to occupational pension scheme.

8.

Minister may require certain

information and documents.

8A.

Transfer of personal data in

relation to employers insolvent in United Kingdom.

9.

Complaints to

Tribunal.

9A.

Appeal to Labour Court from

declaration of adjudication officer under section 9.

10.

Transfer to Minister of

certain rights and remedies.

11.

Power to amend Act.

12.

Amendment of section 4 of Act

of 1967.

13.

Amendment of section 3 of and

First Schedule to Act of 1973.

14.

Institution of proceedings for

offence.

15.

Offences.

16.

Regulations.

17.

Expenses, etc.

18.

Short title and collective

citations.

Acts Referred to

Deeds of Arrangement Act, 1887

1887, c. 57

Preferential Payments in Bankruptcy (Ireland) Act,

1889

1889, c. 60

Industrial Relations Act,

1946

1946, No. 26

Companies Act, 1963

1963, No. 33

Redundancy Payments Act,

1967

1967, No. 21

Minimum Notice and Terms of Employment Act,

1973

1973, No. 4

Holidays (Employees) Act,

1973

1973, No. 25

Anti-Discrimination (Pay) Act,

1974

1974, No. 15

Unfair Dismissals Act, 1977

1977, No. 10

Employment Equality Act,

1977

1977, No. 16

Redundancy Payments Act,

1979

1979, No. 7

Social Welfare (Consolidation) Act,

1981

1981, No. 1

Social Welfare Acts, 1981 to 1984

Number

21

of

1984

PROTECTION OF EMPLOYEES

(EMPLOYERS’ INSOLVENCY) ACT 1984

REVISED

Updated to

8 June 2026

AN ACT TO CONFER, ON THE INSOLVENCY

OF EMPLOYERS, CERTAIN RIGHTS ON EMPLOYEES, TO AMEND CERTAIN ENACTMENTS RELATING TO

THE

RIGHTS OF EMPLOYEES AND TO PROVIDE FOR OTHER MATTERS (INCLUDING OFFENCES) CONNECTED

WITH

THE MATTERS AFORESAID.

[30

th November

, 1984]

BE IT ENACTED BY THE OIREACHTAS

AS FOLLOWS

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references construed (14.10.2020) by

Employment Affairs and Employment Law

(Transfer of Departmental Administration and Ministerial Functions) Order

2020

(S.I. No. 438 of 2020), arts. 2, 3(1)(a), (2) and sch., in effect as

per art. 1(2), subject to transitional provisions in arts. 4-8.

2. (1) The administration and

business in connection with the exercise, performance or execution of any

functions transferred by Article 3 are transferred to the Department of Business,

Enterprise and Innovation.

(2) References to the Department

of Employment Affairs and Social Protection contained in any Act or any instrument

made under such Act and relating to any administration and business transferred by

paragraph (1) shall, on and after the commencement of this Order, be construed as

references to the Department of Business, Enterprise and Innovation.

3. (1) The functions vested in the

Minister for Employment Affairs and Social Protection -

(a) by or under the Acts

specified in Part 1 of the Schedule and the provisions of the Acts specified in

Part 2 of the Schedule, and

...

are transferred to the Minister

for Business, Enterprise and Innovation.

...

(2) References to the Minister for

Employment Affairs and Social Protection contained in any Act or instrument made

under such Act and relating to any functions transferred by this Article shall, on

and after the commencement of this Order, be construed as references to the

Minister for Business, Enterprise and Innovation.

SCHEDULE 1

PART 1

ACTS OF THE OIREACHTAS

...

Protection of Employees

(Employers’ Insolvency) Acts 1984 to 2019

...

C2

Application of Act extended (25.03.1988) by

Protection of Employees

(Employers’ Insolvency) Act 1984 (Amendment Order) Order 1988

(S.I.

No. 48 of 1988), art. 2.

2. The application of the

Protection of Employees (Employers’ Insolvency) Act, 1984 is hereby extended

to employees who have attained the age of 66 years and who are in employment

which, but for the age of the employees, would be insurable for all benefits under

the Social Welfare Acts, 1981 to 1987.

Editorial Notes

E1

Collectively cited

Protection of Employees (Employers’

Insolvency) Acts 1984 to 2012

,

Redundancy Payments Acts 1967 to 2014

and

Minimum Notice and Terms of Employment Acts 1973 to 2005

included in

definitions of “employment enactment” and “relevant enactment”

(1.08.2015) by

Workplace Relations Act 2015

(16/2015), s. 2 and sch. 1 part

1 items 16, 18 and 12, S.I. No. 338 of 2015, with the following effects

• Authorised

officers or inspectors under employment enactments deemed to be appointed under

Workplace Relations Act 2015

(16/2015), s. 26(2) and subject to

termination under s. 26(4).

• Powers of

inspectors for purposes of relevant enactments defined in

Workplace Relations

Act 2015

(16/2015), s. 27.

• Workplace

Relations Commission, an inspector or an adjudication officer authorised to

disclose employer’s registered number or employee’s PPSN to enable

Labour Court to perform functions under relevant enactments by

Workplace

Relations Act 2015

(16/2015) s. 31(5).

• Power of Workplace

Relations Commission and official body to disclose information to each other

concerning the commission of offence under relevant enactment provided by

Workplace Relations Act 2015

(16/2015), s. 32.

• Power of Workplace

Relations Commission and contracting authority to disclose information to each

other concerning the commission of offence under employment enactment/ relevant

enactment provided by

Workplace Relations Act 2015

(16/2015), s. 33.

• Powers of Minister

to prosecute under relevant enactments transferred to Workplace Relations

Commission and references construed by

Workplace Relations Act 2015

(16/2015), s. 37.

• Functions of EAT

to hear claims under employment enactments transferred to Workplace Relations

Commission and references to EAT construed by

Workplace Relations Act 2015

(16/2015) s. 66(1), (2), not commenced as of date of revision.

E2

Funding for expenses in giving effect to collectively cited

Protection of Employees (Employers’ Insolvency) Act 1984 to 2004

provided for (1.12.2005) by

Social Welfare Consolidation Act 2005

(26/2005), ss. 5(6) and 6(1), S.I. No. 923 of 2005.

E3

Power to amend a decision (by whatever name called) of a relevant

authority under collectively cited

Protection of Employees (Employers’

Insolvency) Act 1984 to 1991

that does not state correctly the name of the

employer concerned or any other material particular is accorded to rights

commissioner, Employment Appeals Tribunal or Labour Court (30.09.1997) by

Organisation of Working Time Act 1997

(20/1997), s. 39, S.I. No. 392 of

1997.

E4

Previous affecting provision: functions under collectively cited

Minimum Notice and Terms of Employment Acts

transferred and references

construed (1.09.2017) by

Labour Affairs and Labour Law (Transfer of

Departmental Administration and Ministerial Functions) Order 2017

(S.I. No.

361 of 2017), arts. 2, 3 and sch. part 1, in effect as per art. 1(2), subject to

transitional provisions in arts. 4-8; superseded as per C-note above.

E5

Previous affecting provision: functions under collectively cited

Protection of Employees (Employers' Insolvency) Acts

transferred and

references construed (1.01.2011) by

Redundancy and Insolvency Payments

(Transfer of Departmental Administration and Ministerial Functions) Order

2010

(S.I. No. 189 of 2010), arts. 2, 3(1)(b), in effect as per art. 1(2),

subject to transitional provisions in arts. 4-8; superseded as per C-note

above.

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references construed (14.10.2020) by

Employment Affairs and Employment Law

(Transfer of Departmental Administration and Ministerial Functions) Order

2020

(S.I. No. 438 of 2020), arts. 2, 3(1)(a), (2) and sch., in effect as

per art. 1(2), subject to transitional provisions in arts. 4-8.

2. (1) The administration and

business in connection with the exercise, performance or execution of any

functions transferred by Article 3 are transferred to the Department of Business,

Enterprise and Innovation.

(2) References to the Department

of Employment Affairs and Social Protection contained in any Act or any instrument

made under such Act and relating to any administration and business transferred by

paragraph (1) shall, on and after the commencement of this Order, be construed as

references to the Department of Business, Enterprise and Innovation.

3. (1) The functions vested in the

Minister for Employment Affairs and Social Protection -

(a) by or under the Acts

specified in Part 1 of the Schedule and the provisions of the Acts specified in

Part 2 of the Schedule, and

...

are transferred to the Minister

for Business, Enterprise and Innovation.

...

(2) References to the Minister for

Employment Affairs and Social Protection contained in any Act or instrument made

under such Act and relating to any functions transferred by this Article shall, on

and after the commencement of this Order, be construed as references to the

Minister for Business, Enterprise and Innovation.

SCHEDULE 1

PART 1

ACTS OF THE OIREACHTAS

...

Protection of Employees

(Employers’ Insolvency) Acts 1984 to 2019

...

C2

Application of Act extended (25.03.1988) by

Protection of Employees

(Employers’ Insolvency) Act 1984 (Amendment Order) Order 1988

(S.I.

No. 48 of 1988), art. 2.

2. The application of the

Protection of Employees (Employers’ Insolvency) Act, 1984 is hereby extended

to employees who have attained the age of 66 years and who are in employment

which, but for the age of the employees, would be insurable for all benefits under

the Social Welfare Acts, 1981 to 1987.

Editorial Notes

E1

Collectively cited

Protection of Employees (Employers’

Insolvency) Acts 1984 to 2012

,

Redundancy Payments Acts 1967 to 2014

and

Minimum Notice and Terms of Employment Acts 1973 to 2005

included in

definitions of “employment enactment” and “relevant enactment”

(1.08.2015) by

Workplace Relations Act 2015

(16/2015), s. 2 and sch. 1 part

1 items 16, 18 and 12, S.I. No. 338 of 2015, with the following effects

• Authorised

officers or inspectors under employment enactments deemed to be appointed under

Workplace Relations Act 2015

(16/2015), s. 26(2) and subject to

termination under s. 26(4).

• Powers of

inspectors for purposes of relevant enactments defined in

Workplace Relations

Act 2015

(16/2015), s. 27.

• Workplace

Relations Commission, an inspector or an adjudication officer authorised to

disclose employer’s registered number or employee’s PPSN to enable

Labour Court to perform functions under relevant enactments by

Workplace

Relations Act 2015

(16/2015) s. 31(5).

• Power of Workplace

Relations Commission and official body to disclose information to each other

concerning the commission of offence under relevant enactment provided by

Workplace Relations Act 2015

(16/2015), s. 32.

• Power of Workplace

Relations Commission and contracting authority to disclose information to each

other concerning the commission of offence under employment enactment/ relevant

enactment provided by

Workplace Relations Act 2015

(16/2015), s. 33.

• Powers of Minister

to prosecute under relevant enactments transferred to Workplace Relations

Commission and references construed by

Workplace Relations Act 2015

(16/2015), s. 37.

• Functions of EAT

to hear claims under employment enactments transferred to Workplace Relations

Commission and references to EAT construed by

Workplace Relations Act 2015

(16/2015) s. 66(1), (2), not commenced as of date of revision.

E2

Funding for expenses in giving effect to collectively cited

Protection of Employees (Employers’ Insolvency) Act 1984 to 2004

provided for (1.12.2005) by

Social Welfare Consolidation Act 2005

(26/2005), ss. 5(6) and 6(1), S.I. No. 923 of 2005.

E3

Power to amend a decision (by whatever name called) of a relevant

authority under collectively cited

Protection of Employees (Employers’

Insolvency) Act 1984 to 1991

that does not state correctly the name of the

employer concerned or any other material particular is accorded to rights

commissioner, Employment Appeals Tribunal or Labour Court (30.09.1997) by

Organisation of Working Time Act 1997

(20/1997), s. 39, S.I. No. 392 of

1997.

E4

Previous affecting provision: functions under collectively cited

Minimum Notice and Terms of Employment Acts

transferred and references

construed (1.09.2017) by

Labour Affairs and Labour Law (Transfer of

Departmental Administration and Ministerial Functions) Order 2017

(S.I. No.

361 of 2017), arts. 2, 3 and sch. part 1, in effect as per art. 1(2), subject to

transitional provisions in arts. 4-8; superseded as per C-note above.

E5

Previous affecting provision: functions under collectively cited

Protection of Employees (Employers' Insolvency) Acts

transferred and

references construed (1.01.2011) by

Redundancy and Insolvency Payments

(Transfer of Departmental Administration and Ministerial Functions) Order

2010

(S.I. No. 189 of 2010), arts. 2, 3(1)(b), in effect as per art. 1(2),

subject to transitional provisions in arts. 4-8; superseded as per C-note

above.

Section

1.

Interpretation.

2.

Redundancy and Employers’

Insolvency Fund.

(Repealed)

3.

Application of Act.

4.

Insolvency for the purposes of

Act.

4A.

Notice to employer of amount

due to employee.

4B.

Application to Minister for

employer to be deemed insolvent.

4C.

Notice to employer of making

of deeming application.

4D.

Response of employer to

deeming application.

4E.

Deeming employer

insolvent.

4F.

Application to Minister for

employer to be deemed insolvent in relation to period before coming into

operation of Protection of Employees (Employers’ Insolvency) (Amendment)

Act 2026.

4G.

Serving notices under certain

provisions of Act.

4H.

Treatment of personal

data.

5.

Appointment in certain

circumstances of persons to perform functions assigned by Act to relevant

officers.

6.

Employees’ rights on

insolvency of employer.

7.

Payment of unpaid

contributions to occupational pension scheme.

8.

Minister may require certain

information and documents.

8A.

Transfer of personal data in

relation to employers insolvent in United Kingdom.

9.

Complaints to

Tribunal.

9A.

Appeal to Labour Court from

declaration of adjudication officer under section 9.

10.

Transfer to Minister of

certain rights and remedies.

11.

Power to amend Act.

12.

Amendment of section 4 of Act

of 1967.

13.

Amendment of section 3 of and

First Schedule to Act of 1973.

14.

Institution of proceedings for

offence.

15.

Offences.

16.

Regulations.

17.

Expenses, etc.

18.

Short title and collective

citations.