The New Code of Practice on Longer Working: Key Changes & Employer Obligations

The Workplace Relations Commission (“WRC”) has published an updated Code of Practice on Longer Working, (“the Code”) which came into effect on 29 June 2026. The revised Code replaces the 2017 version and reflects the significant changes introduced by the Employment (Contractual Retirement Ages) Act 2025 (“the 2025 Act”), highlighted in our previous Article. The updated Code provides practical guidance for employers, employees and their representatives in managing retirement discussions, requests to work beyond contractual retirement age, and the retention of older workers in the workforce.

The Code addresses two categories of workers:

• Employees who are approaching their contractual retirement age which is below the qualifying age for the State pension, currently 66 years; and
• Employees who are aged 66 years and older which wish to continue working longer.

This distinction is one of the most important developments in the 2026 Code. Employees in the first category are covered by the Act and benefit from specific statutory protections, while employees seeking to continue working beyond age 66 continue to be dealt with under the longer-working procedures contained in the Code.

Guidance on the use of Employment (Contractual Retirement Ages) Act 2025

Section 4 of the updated Code provides detailed guidance on the operation of the 2025 Act. It outlines the process by which employees can notify their employer that they do not consent to retirement before reaching State pension age, the obligations on employers when considering such requests, protections against penalisation, avenues for WRC complaints, and the need for employers to review retirement policies and contractual retirement age provisions.

Utilising the Skills and Experience of Older Workers

Section 5 of the Code continues to recognise the value that older workers bring to organisations and encourages employers to adopt age-inclusive workplace practices.

The Code suggests measures to include:

• Training managers on the benefits of age diversity;
• Encouraging knowledge-sharing and utilising the skills of all workers;
• Considering flexible working arrangements;
• Reviewing policies for age bias; and
• Supporting continuous training and development opportunities for employees of all ages.

The Code emphasises that fostering a culture which values employees of all ages is central to good workplace relations.

Objective Justification

Section 6 of the Code reiterates that compulsory retirement ages remain permissible where they can be objectively justified by the existence of a legitimate aim and the means of achieving that aim are appropriate and necessary. Examples of legitimate aims continue to include succession planning, intergenerational fairness, health and safety considerations and the creation of a balanced age structure within the workforce.

However, the updated Code emphasises that, for employees exercising rights under the Act, the justification must relate specifically to the retirement of the individual employee concerned. This signifies a more focused and potentially more demanding assessment than the broader justification typically relied upon for mandatory retirement ages generally.

Retirement Planning and Standard Retirement Arrangements
Section 7 and Section 8 of the Code continues to recommend proactive retirement planning. Employers are encouraged to engage with employees about retirement approximately six to twelve months before the anticipated retirement date. Discussions should focus on proposed retirement dates, succession planning, possible flexible working arrangements and support mechanisms to ease the transition into retirement.

The Code also recommends that employers provide employees with clear information about retirement policies throughout their employment and not merely when retirement is approaching.

Requests to Work Beyond Age 66

Sections 9 and 10 of the Code provide practical guidance on managing requests from employees aged 66 and over who wish to continue working. The Code encourages meaningful engagement between employers and employees, outlines factors that should be considered when assessing requests, and recommends a clear and transparent procedure for dealing with longer-working applications. Where a request is approved, continued employment will often be facilitated through a post-retirement fixed-term contract.

Takeaway for Employers:

While not directly legally binding, the Code is admissible in evidence before the WRC, the Labour Court and the civil courts, and failure to observe its provisions may be taken into account in any relevant proceedings.

Employers should take this opportunity to review retirement arrangements, train managers and update policies so that they are prepared to address requests for longer working in a fair, transparent and legally compliant manner. The interaction between the Code and the Employment (Contractual Retirement Ages) Act 2025 is likely to increase scrutiny of compulsory retirement ages and make retirement planning an increasingly important area of risk management for employers.

Links:

Code of Practice on Longer Working

AOC Article on Employment (Contractual Retirement Ages) Act 2025

Author – Ethna Dillon

29th June 2026

AOC Solicitors
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Dublin 2

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