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Preparing for a WRC Inspection – A Practical Guide for Employers

1.Ensure Employment Records are in Order

WRC inspectors typically request to see the following in respect of all persons employed in the business in the past 12 months (even those who have left the business), They will send out a template to fill out but in most cases an excel spreadsheet with the details is more efficient:

  • Employee contracts (Terms of employment template)
  • Employee Details from the last 12 months :

1.Employee Name

2.Employee Address

3.D.O.B

4.PPSN

5.JobTitle

6.Nationality

7.Employment Permit Y/N (Non EEA Nationals)

8.Start Date

9.Finish Date

10.Gross Weekly Pay

11.Total of Weekly Hrs Worked

12.Gross Hourly Rate of Pay

  • Payslips and payroll records (Gross to Net, Rate per hour, Overtime, Deductions, Shift and Other Premiums and Allowances, Commission and Bonuses, Service Charges etc.) – they may ask for specific pay periods and these usually include a pay period that accounts for a public holiday and the most recent pay period prior to the date of the Inspection.
  • Working time records (start/finish times, breaks, overtime & Sunday work)
  • Rest and Intervals at Work
  • Annual leave and public holiday entitlements taken by each employee
  • Employment permits (if applicable for non-EEA employees)
  • Sick Leave Records – Keep an Excel file to track the employees who have taken sick leave, how much they were paid and their remaining balance.
  • Register of Employees under 18 years of age – Separate excel file to track.

 

Tip: Maintain organised and accessible records for the past 3 years (or as required by

law).

 

2. Review Compliance with Minimum Employment Standards

  • Copy of Terms of Conditions of Employment – One template is ok. Do not need to show all employee contracts. GHR to provide / update where necessary.
  • Copy of Bullying & Harassment Policy , Grievance Policy , Disciplinary Policy & Procedure for Dismissal. -GHR to provide these where necessary.
  • For Hospitality Clients – Tips and Gratuities Notice.

1. Be able to explain how the tips are distributed amongst the staff.

2. Are records kept

3. Are management involved in how they are split

4. Electronic or Cash Tips (Or Both) – For Electronic Tips, do the staff receive a statement explaining the amount they receive.

 

  • Minimum Wage Laws – Ensure all employees are paid at least the National Minimum Wage.
  • Working Hours & Breaks – Ensure compliance with the Organisation of Working Time Act 1997, including max weekly hours and rest breaks.
  • Annual Leave & Public Holidays – Ensure that entitlements are correctly calculated and given. – Need to see this on Payslips.
  • Employment Contracts – Make sure all employees have written terms of employment (required within 5 days of starting work)
  • In the case where a business pays their employees in cash – not ideal but can happen in smaller/ family run businesses. These employees need to still be receiving a payslip, it is illegal in Ireland for an employer not to provide a payslip. Additionally, there needs to be a record they received the cash – they need to sign off that they have been paid. Everything needs a record kept and proof of taxes and contributions (PRSI).

 

3.Ensure Proper Record-Keeping for Non-EEA Employees

If you employ Non-EEA Workers ensure:

  • They have valid work permits.
  • Copies of permits are available for inspection.
  • Their roles align with their permits
  • The process for asking for visa and permits would be similar to this:
  • “As part of our onboarding process, we need to verify your eligibility to work in Ireland. Could you confirm if you have the necessary authorization to work here?”
  • “Can you please provide the appropriate documents to confirm your right to work in Ireland, such as proof of citizenship or a valid work visa?”
  • “If you are working on a visa, could you let us know the type of visa you hold and its expiry date? This is for our internal compliance purposes.”

For companies who have a lot of non-EEA employees, another thing to note would be the 50:50 rule.

Before an employer can apply for an employment permit (e.g., General Employment Permit, Critical Skills Permit) for a non-EEA national, at least 50% of their workforce must already be

composed of EEA nationals (including Irish citizens). The rule is designed to ensure that businesses in Ireland hire a balanced workforce, giving priority to EEA nationals where possible.

 

Below are documents that would be acceptable to require when employing non-EEA employees:

Non-EU/EEA/Swiss Citizens

  • Valid Work Permit (General Employment Permit, Critical Skills Employment Permit, or other permits issued by the Department of Enterprise, Trade and Employment).
  • Valid Residence Permit/Stamp (Stamp 1, 1G, 2, 4, or 5) on their Irish Residence Permit (IRP) card. With Stamp 1, in some cases work permit might be required
  • Passport with visa stamp or immigration permission showing the right to work
  • Spousal/Dependent Permit (if applicable) confirming permission to work.

UK Citizens (Post-Brexit)

Under the Common Travel Area (CTA) agreement, UK citizens can live and work in Ireland without additional permissions.

  • UK Passport
  • Irish Residence Permit (if applicable)

Refugees or Asylum Seekers

  • Irish Residence Permit (IRP) with a Stamp 4 indicating they have the right to work.
  • Labour Market Access Permission (LMAP) for asylum seekers (valid for a specific period).

Other Acceptable Proofs

  • In cases where the individual cannot provide the above, the following may be acceptable:
  • GNIB (Garda National Immigration Bureau) Card (for older immigration permissions, if applicable).
  • Certificate of Naturalisation (for individuals who have recently become Irish citizens).

Always check the validity of the documents (e.g., expiry dates, authenticity). Do store copies of work authorisation documents securely for audit or compliance purposes.

 

4. Prepare for an On-Site Visit

  • Inspectors may interview employees to verify working conditions.
  • They may request records on the spot.
  • Co-operation is crucial – delaying or obstructing an inspection can lead to penalties.

 

5. Post-Inspection

Inspectors may post/email employees a survey/questionnaire to complete and send back to them.

Sample Questions for a hospitality business are below:

  • Job Description
  • Place of Work
  • Start Date
  • Hours of Work
  • Start / Finish times worked each day
  • Terms of Employment issued?
  • Procedures for bullying, harassment, disciplinary & grievance given?
  • Payslips Given? (How often?)
  • Payment Day?
  • Method of Payment?
  • Do you receive Electronic Tips or Gratuities?
  • Do you receive a Tips & Gratuities Statement?
  • Do you receive Sick Pay?
  • Do you clock in/out or sign off on your hours worked?
  • Rest Breaks Given? (How long? / Breaks paid?)
  • Annual Leave Given? (How much leave is given?)
  • Work Public Holidays? (Do you receive any payment? If Yes, How Much?)
  • Work Sundays? (Do you receive extra payment? If Yes, How Much?)
  • Meals Given? (Any deduction taken for this? If Yes, How Much?)
  • Lodgings Given? (Any deduction taken for this? If Yes, How Much?)
  • Rate of Pay (Gross – before Deduction) Per hour? Per week?
  • Any Deductions from Wages other than statutory (PAYE, PRSI, USC, Unions etc.)?
  • Any other payments or subsistence to you?
  • Are there any other areas of concern in relation to your employment?

 

Questions?

Need help with an upcoming WRC Inspection? Get in touch with us using the contact

details below.