Are there any implications for offering a contract of less than 10 hours a week e.g. contract, pay, tax?

Posted in : First Tuesday Q&A ROI on 2 December 2014
Zelda Cunningham
Arthur Cox
Issues covered:

There are no specific consequences of offering contracts of less than 10 hours per week to employees.

Employees on less than 10 hours per week will be deemed 'part-time’ employees, and come within the scope of the Protection of Employees (Part-time Workers) Act 2001 (the "2001 Act"). The 2001 Act provides that all part time employees (regardless of their contracted hours) may not be treated less favourably than comparable permanent employees unless the employer can objectively justify the different treatment.

Section 9(4) of the 2001 Act provides for one exception to this, which is that a part-time employee who normally works less than 20 per cent of the normal hours of the comparable

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Back to Q&A's This article is correct at 02/09/2015

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Zelda Cunningham
Arthur Cox

The main content of this article was provided by Zelda Cunningham. Contact telephone number is +353 1 618 0000 or email

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