
Verified figures: penalty quantum published and sourced against statute, regulator and case law.
Organisation of Working Time Act 1997 (OWTA, No. 20 of 1997) ss.11–16, 25; OWTA (Records) (Prescribed Form and Exemptions) Regulations 2001 (S.I. No. 473 of 2001); Payment of Wages Act 1991 ss.5–6; National Minimum Wage Act 2000; WRC Code of Practice on the Right to Disconnect (2021, under s.20 Workplace Relations Act 2015); WTD 2003/88/EC transposition; CJEU C-55/18.
Under OWTA s.25 and S.I. No. 473 of 2001, employers must record daily and weekly hours worked, leave and public holidays, and start/finish times, retaining records for at least three years. WRC inspectors may enter premises at any reasonable time to inspect. CJEU CCOO reinforces the obligation for an objective recording system, Irish law already required one, yet many employers fail to keep adequate records, and those records tend to decide the case in wage and overtime disputes. In WRC practice, where an employer cannot produce adequate records (e.g. an EPOS system logging start/finish but not breaks), it loses the ability to rely on statutory exemptions and defences, records decide the case.
WRC adjudication: claims can be brought from day one of employment with no service threshold and no requirement for legal representation; the WRC orders payment of the unlawful deduction, and where the deduction exceeds net wages the order may be up to TWICE the deduction (Payment of Wages Act 1991 s.5). Lookback: 6 months, extendable to 12 months in exceptional circumstances. National minimum wage €14.15/hour from 1 January 2026; failure to pay it is a criminal offence under the NMW Act 2000, summary fine up to €2,500, imprisonment up to 6 months, or both. Sunday work carries a premium (~25–33% in Labour Court practice, OWTA s.14). Published WRC decisions carry reputational risk that practitioners note often outweighs the direct penalty.
Employers in Ireland are subject to the WTD working-time recording obligation and the CJEU C-55/18 standard requiring an objective, reliable, and accessible recording system. An editable HRIS export does not meet this standard. //AIRGAPT produces a hardware-signed, employer-unalterable evidence chain that is designed to meet it.
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