As organisations embrace flexible working and international talent, the question of jurisdiction—which country’s laws apply to an employment relationship—has become critical. For employers operating across Republic of Ireland (ROI), Northern Ireland (NI), and Great Britain (GB), understanding these rules is not just a legal technicality; it’s a business necessity.

Why Jurisdiction Matters
Employment law is far from uniform across these regions:

• ROI: Irish employment law is shaped by EU directives and national legislation, covering areas such as working time, redundancy, and equality.
   
• GB: Employment rights derive from UK statutes and case law, with reforms under the Employment Rights Bill expected to be enacted early in 2026.
   
• NI: While part of the UK, NI retains distinct rules and tribunal systems, with some divergence from GB (e.g., fair employment monitoring and redundancy consultation periods).

Even basic entitlements differ. For example:

• Written particulars: GB requires all workers to receive them on day one; ROI mandates basic terms within five days and full particulars within one month; NI currently requires them within two months but plans to align with GB.
   
• Unfair dismissal qualifying period: GB generally requires two years’ service (though reforms may reduce this to day one or 6 months), while ROI and NI require one year.
   
• Compensation caps: GB and NI cap unfair dismissal awards at around £118,000, whereas ROI allows up to 104 weeks’ remuneration, with higher awards for whistleblowing cases.
  These variations among others mean that a contract governed by one jurisdiction may not offer equivalent protections elsewhere.

Remote Work and Cross-Border Hiring
The rise of remote work has blurred geographical boundaries. Common scenarios in a remote working situation include:

NI employer hiring an ROI-based employee: Irish employment law applies, and the employer may need to register for Irish payroll and social security contributions.

ROI company employing someone in GB: UK employment rights apply, alongside UK tax and National Insurance obligations.

Hybrid arrangements: Employees splitting time between ROI and NI (or GB) will need to be reviewed closely to understand which jurisdiction applies and can also trigger dual tax liabilities and complex social security coordination under EU and UK rules.

Beyond tax and payroll, employers must navigate data protection laws (GDPR in ROI and UK GDPR in GB/NI), health and safety obligations for remote workers, and compliance with local minimum wage legislation. For instance, ROI will introduce a living wage from 2026, while GB and NI already operate under the National Living Wage, which is subject to annual review.

Failure to address these issues can lead to financial penalties, reputational damage, and employee claims. A proactive approach—seeking specialist advice and drafting clear contractual terms—is essential.

Resolving Disputes
When disputes arise, determining which country’s courts or tribunals have authority is often contentious:
•    ROI: Workplace Relations Commission and Labour Court handle employment disputes.
•    NI: Industrial Tribunals and Fair Employment Tribunals.
•    GB: Employment Tribunals.

Jurisdiction clauses in contracts can help, but they must be enforceable and consistent with international conventions such as the Rome I Regulation (still relevant for GB and NI despite Brexit). However, these clauses cannot override mandatory employment protections in the country where the employee habitually works.
Employers should also consider choice of law clauses alongside jurisdiction clauses. While these can provide clarity, they do not eliminate the risk of local statutory rights applying.

Key Differences to Watch
Here are three practical areas where divergence matters:

1.    Family Rights
o    GB and NI offer statutory parental bereavement leave; ROI does not (though proposals exist).
o    ROI introduced paid domestic violence leave (five days), while NI plans 10 days and GB currently offers none.

2.    Pay Transparency and Equality
o    GB mandates gender pay gap reporting for employers with 250+ staff; ROI requires it for those with 50+ employees; NI has yet to implement but consultation is underway.
o    ROI is preparing to transpose the EU Pay Transparency Directive, which will introduce new rights around pay discussions.

3.    Working Time and Holiday Pay
o    GB uses a 52-week reference period for holiday pay; NI currently uses 12 weeks (moving to 52); ROI applies 13 weeks.
o    Rolled-up holiday pay is lawful in GB for irregular hours workers but remains unlawful in NI and ROI.

Practical Steps for Employers
1.    Identify the employee’s habitual place of work—this often determines applicable law.
2.    Clarify governing law and jurisdiction in the contract, ensuring compliance with mandatory local protections.
3.    Register for tax and social security obligations in the relevant jurisdiction.
4.    Review HR policies for compatibility with local employment standards.
5.    Seek expert advice for complex arrangements, especially where employees work across multiple jurisdictions.

What Does “Cross-Border” Mean?
Traditionally, “cross-border” refers to the border between ROI and NI, given its unique legal and political context. However, in employment law, the term can extend to GB whenever an employment relationship spans two jurisdictions within these regions—for example, ROI–GB or NI–GB arrangements. In practice, any scenario involving multiple legal systems qualifies as cross-border employment.

Final Thought
Jurisdiction is not a box-ticking exercise. It shapes everything from dismissal rights to dispute resolution. By tackling these issues early, organisations can avoid costly mistakes, support employees effectively, and operate confidently across ROI, NI, and GB.