Bereavement leave in Ireland
Reviewed by Mellow Editorial Team, HR & payroll content team
Bereavement leave in Ireland is not yet governed by a standalone statutory code, but employees do have a legal right to paid compassionate leave under the Parental Leave Acts — and most employers go further than the minimum.
What the law actually requires
The Parental Leave Acts grant employees the right to paid leave for a family bereavement. The entitlement is:
- 5 days on the death of a child (including a stillbirth)
- 3 days on the death of a spouse, civil partner, or cohabitant
- 3 days on the death of a parent, sibling, or grandparent
- 1 day on the death of a grandchild, aunt, uncle, nephew or niece
These are paid days — the employee receives their normal pay. The leave runs from the date of death or the date of the funeral, so employers and employees have some flexibility in how the days are arranged around the immediate bereavement period.
One important point: this legislation was introduced via the Work Life Balance and Miscellaneous Provisions Act 2023, which extended and clarified bereavement entitlements that previously sat in more limited form under the Parental Leave Acts. The statutory floor is relatively recent, and some older employment contracts may reflect the narrower pre-2023 position. If that applies in your organisation, those contracts need updating.
What counts as a qualifying relationship
The categories listed above are defined in legislation. They cover close family only — spouse, civil partner, cohabitant, parent, child, sibling, grandparent, grandchild, aunt, uncle, nephew, niece. A person in loco parentis (someone who acted as a parent to the employee) also qualifies under the parent category.
Notably absent from the statutory list are in-laws, close friends and partners who are not cohabitants. Many employers address this gap through their own bereavement policy — see below.
How paid leave interacts with payroll
For payroll purposes, bereavement leave days are treated as normal working days. The employee receives their contractual pay — you do not make any deduction for the days taken. PAYE, USC and PRSI apply in the usual way, since there is no exemption for statutory bereavement pay.
If an employee is on sick leave when a bereavement occurs, the bereavement leave runs separately — the days do not come out of any sick leave entitlement.
Writing a bereavement policy that works in practice
The statutory entitlements are a floor, not a ceiling, and many employers in Ireland go beyond them. A clear written policy is worth having for several reasons: it gives employees certainty at a difficult time, it removes the need for managers to make ad hoc judgement calls, and it reduces the risk of inconsistent treatment across the workforce.
Practical things to include in your policy:
Additional days. Many employers offer 5 days for the death of a parent, sibling or spouse rather than the statutory 3. Some extend paid leave to in-laws at the same rate as parents.
Non-statutory relationships. Consider including a clause that allows a manager or HR lead to exercise discretion for close relationships not listed in statute — a long-term partner who does not meet the cohabitant definition, for example, or a close friend in exceptional circumstances.
Travel. If an employee needs to travel abroad for a funeral, consider whether additional unpaid leave or an extra day of paid leave is appropriate. Putting this in writing avoids the conversation becoming difficult.
Return to work. Some policies include a phased or flexible return option in the weeks after a significant bereavement. This is not required by law but is increasingly common and supports employee wellbeing.
Evidence. You are entitled to ask for evidence — a death certificate or funeral notice, for instance — but given the sensitivity, most employers only do so where there is specific reason for concern.
Unpaid leave and time off for dependants
Where an employee needs more time than the paid statutory entitlement, a few other provisions may apply. The right to force majeure leave covers urgent family crises, though it is limited to three days in a year and is designed for sudden emergencies rather than bereavement specifically. Employees can also request additional unpaid leave under the Parental Leave Acts in certain circumstances.
Outside of these statutory routes, an employee can request additional annual leave (from their standard 4-week statutory entitlement or any contractual entitlement above that) or unpaid compassionate leave at the employer's discretion. Having this process written down — who approves it, how quickly — saves time and reduces stress for everyone involved.
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