Employee Transfer Letter (Ireland)

An Employee Transfer Letter in Ireland records an employer decision affecting an employee's engagement and the reasons and procedure followed, and takes its legal force from the Employment Equality Acts 1998-2015.

The Terms of Employment (Information) Acts 1994–2014 require employers to notify employees in writing of any change to their terms of employment no later than one month after the change takes effect. The Employment (Miscellaneous Provisions) Act 2018 strengthened these obligations and introduced penalties of up to four weeks' remuneration for failure to provide written terms. A transfer that changes the employee's job title, duties, place of work, reporting line, or any other material term of employment engages this statutory notification requirement.

Where the transfer involves a transfer of undertaking — the transfer of a business or part of a business from one employer to another — the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (S.I. No. 131 of 2003) apply. These Regulations, which transposed the EU Acquired Rights Directive 2001/23/EC, provide that employees' contracts of employment transfer automatically to the new employer, that the terms and conditions of employment are preserved, and that dismissal by reason of the transfer is prohibited. Regulation 8 requires the transferor and transferee to inform employee representatives (or, where none exist, each affected employee directly) at least 30 days before the transfer of: the date or proposed date of the transfer, the reasons for the transfer, the legal, economic, and social implications of the transfer, and any measures envisaged in relation to the employees. The Employees (Provision of Information and Consultation) Act 2006 supplements the TUPE information and consultation obligations for undertakings with at least 50 employees.

The Payment of Wages Act 1991 is relevant where the transfer involves any change to the employee's remuneration. Under Section 5 of the Act, an employer may not make a deduction from wages unless authorised by statute, contract, or written consent. A reduction in salary as part of a transfer must therefore be contractually authorised or consented to by the employee.

The employee transfer letter serves as both a formal communication and a legal record that the employer has complied with its notification obligations.

The Unfair Dismissals Acts 1977–2015 are relevant where the employee refuses a transfer and resigns as a result. If a transfer is imposed without contractual authority, or if the new role or location is materially less favourable to the employee in a way that they could not reasonably be expected to accept, the employee may claim constructive dismissal. A complaint must generally be brought to the Workplace Relations Commission (WRC) within six months of the date of dismissal, extendable to twelve months for reasonable cause. The transfer letter should therefore be accompanied by a genuine consultation process where the transfer affects the employee's working conditions significantly.

The Employment Equality Acts 1998–2015 are relevant where the reason for a transfer could constitute discrimination on one of the nine protected grounds (gender, civil status, family status, age, disability, race, sexual orientation, religion, or membership of the Traveller community). An employer who transfers an employee in circumstances that could be interpreted as discriminatory must be able to demonstrate a legitimate, non-discriminatory business rationale.

The Work Life Balance and Miscellaneous Provisions Act 2023 (signed into law on 4 April 2023) is relevant to transfers because it provides employees with at least six months of continuous service the statutory right to request remote working arrangements and flexible working for caring purposes. A transfer to a new location that makes a previously approved remote working arrangement impractical must be handled carefully and may require revisiting any existing remote working agreement under the 2023 Act.

The Maternity Protection Acts 1994–2004 and the Parental Leave Acts 1998–2019 provide additional protections against detrimental treatment on grounds related to maternity, adoptive leave, or parental leave. A transfer implemented while an employee is on or has recently returned from maternity or parental leave requires careful consideration to confirm it does not constitute penalisation.

In practical terms, the transfer letter is the employer's primary tool for managing internal mobility in a legally compliant and professionally transparent way. It confirms that both the employer and the employee have a clear, written record of the changes to the employment relationship, reducing the scope for subsequent misunderstanding or dispute.

An Irish Employee Transfer Letter is needed whenever an employer moves an employee to a different role, department, location, or reporting line within the organisation. The letter provides formal written confirmation of the transfer and the associated changes to the employee's terms of employment.

You need an Employee Transfer Letter when you are: reassigning an employee to a different department or team as part of organisational restructuring; moving an employee to a different office location within Ireland; promoting or laterally transferring an employee to a new role with different responsibilities; transferring an employee as part of a business reorganisation to avoid a redundancy situation; implementing a transfer of undertaking where employees are moving to a new employer under the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (S.I. No. 131 of 2003); or formalising a temporary secondment to a different part of the organisation or to an associated employer.

The Terms of Employment (Information) Acts 1994–2014 require written notification of any change to the terms of employment within one month. The Employment (Miscellaneous Provisions) Act 2018 reinforced this requirement and increased financial penalties for non-compliance. The transfer letter fulfils this obligation and provides a clear record that the employee has been informed of the changes.

The letter is particularly important where the transfer involves changes to the place of work, as this may affect the employee's commuting arrangements, work-life balance, and, in some cases, their ability to perform the role. Under the Work Life Balance and Miscellaneous Provisions Act 2023, an employee with at least six months of continuous service has the right to request remote working. A transfer requiring a change of primary workplace may trigger a new or revised remote working request under the 2023 Act, and the employer should address this proactively.

The transfer letter is also needed when implementing the outcome of a performance improvement process that involves redeployment to a different role, or when accommodating an employee returning from long-term sick leave or maternity leave who cannot return to their original role. In these circumstances, the letter provides a transparent record of the arrangement and helps manage expectations on both sides.

For employers managing multi-site or multi-entity operations in Ireland, a standard transfer letter template confirms consistency across the organisation and reduces the risk of inadvertently creating new contractual terms by issuing non-standard letters. All transfers that change any term covered by the Terms of Employment (Information) Acts must be documented, even where the employee verbally agreed to the transfer — a verbal agreement does not discharge the employer's written notification obligation.

The letter should be issued before or promptly after the transfer takes effect. Delayed notification weakens the employer's compliance record and can create uncertainty about which terms apply during the period between the transfer taking effect and the letter being issued. Under the TUPE Regulations 2003, where a relevant transfer is involved, the information and consultation obligation must be satisfied at least 30 days before the transfer date.

Under the Employment Equality Acts 1998-2015, enforced by the Workplace Relations Commission (WRC), parties to this agreement retain rights under the Unfair Dismissals Acts 1977-2015 and the Organisation of Working Time Act 1997. Section 8 of the Unfair Dismissals Act 1977 grants the WRC adjudication officers jurisdiction to hear claims. The Data Protection Act 2018, implementing GDPR in Ireland, governs personal data processed under this agreement. Revenue Commissioners require PAYE/PRSI compliance for all employment arrangements.

A thorough Irish Employee Transfer Letter should contain several essential elements to confirm legal compliance and clear communication.

The header and identification section should identify the employer (including company registration number and registered address), the employee (full name, employee number if applicable), the date of the letter, and any internal reference number or HR file reference. The letter should be headed with the employee’s current role and the words ‘Transfer of Employment’ or equivalent.

The current and new role details section should state the employee’s current role, department, location, and reporting line alongside the new role, department, location, and reporting line. This section should provide enough detail for the employee to understand the full scope of the change.

The reason for transfer section should explain the business rationale for the transfer, whether it is organisational restructuring, a development opportunity, a response to business needs, or an alternative to redundancy. A clear explanation of the business reason reduces the risk of the employee interpreting the transfer as punitive or discriminatory under the Employment Equality Acts 1998–2015.

The changes to terms section should detail all changes resulting from the transfer, including the new job title, new duties and responsibilities, new place of work (including the full address and Eircode), new reporting line, and any changes to remuneration, working hours, or benefits. Under the Terms of Employment (Information) Acts 1994–2014, as reinforced by the Employment (Miscellaneous Provisions) Act 2018, all such changes must be notified in writing within one month of the change taking effect.

The effective date section should state when the transfer takes effect and any transitional arrangements, such as a handover period in the current role before commencing the new one, or an overlap period in which the employee shadows their predecessor.

The continuity of service section should explicitly confirm that the employee’s continuous service is preserved and state the original commencement date. This is particularly important where the transfer involves a change of employing entity, as the preservation of continuity affects the employee’s rights to redundancy payments under the Redundancy Payments Acts 1967–2014, minimum notice periods under the Minimum Notice and Terms of Employment Acts 1973–2005, and unfair dismissal protection under the Unfair Dismissals Acts 1977–2015.

The statutory entitlements section should confirm that all accrued statutory leave entitlements transfer with the employee, including: annual leave and public holiday entitlements under the Organisation of Working Time Act 1997; statutory sick leave entitlement under the Sick Leave Act 2022 (currently 5 statutory sick days per year, at 70% of normal daily pay up to a maximum of €110 per day); parental leave accrued under the Parental Leave Acts 1998–2019; and any remote working or flexible working arrangement previously approved under the Work Life Balance and Miscellaneous Provisions Act 2023.

The terms preserved section should confirm which terms of employment remain unchanged, such as salary (if not changing), annual leave entitlement, pension arrangements, and notice period. This prevents ambiguity about the employee’s ongoing contractual entitlements.

The consultation and acknowledgement section should confirm that a consultation meeting was held with the employee (where applicable), record the employee’s response to the proposed transfer, and request the employee to sign and return a copy of the letter to confirm receipt and agreement to the transfer. Where the employee objects, the letter should outline the process for raising concerns through the grievance procedure and confirm that the matter will be addressed before the transfer takes effect.

The TUPE notification section is required where the transfer is a relevant transfer under the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (S.I. No. 131 of 2003). Regulation 8 of the 2003 Regulations requires the transferor and transferee to each inform affected employee representatives — or, where no representatives exist, each affected employee directly — at least 30 days before the transfer of: the date or proposed date of the transfer; the reasons for the transfer; the legal, economic, and social implications of the transfer for the employee; and any measures envisaged by the transferor or transferee in relation to the employee. Failure to comply with the information and consultation obligations is a contravention of the Regulations and may give rise to a complaint to the WRC, with a potential award of up to four weeks’ remuneration per employee.

Regulation 4 of the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 provides that all of the transferor’s rights and obligations arising from the employment contract transfer automatically to the transferee by operation of law, without the need for the employee’s consent. The transfer letter should make clear that the employee’s continuity of service is preserved, including service with the transferor. Under the Work Life Balance and Miscellaneous Provisions Act 2023, transferred employees who have completed 6 months of continuous service (counting service with the transferor preserved under TUPE) are entitled to request flexible working arrangements and remote working from the transferee employer from the date of transfer. The forms-legal.com Employee Transfer Letter (Ireland) template covers the mandatory elements under Employment Equality Acts 1998-2015.