Ivana Bacik (Dublin Bay South, Labour)
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368. To ask the Minister for Enterprise, Trade and Employment the reason section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has not been commenced. [37578/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 provides for a change to the current audit exemption regime, whereby small and micro sized companies will not, in future, automatically lose the privilege of audit exemption on a first occasion, in a five year period, of late filing of an annual return with the Companies Registration Office (CRO). This will ease the burden on small and micro sized companies and is considered appropriate, bearing in mind the importance of timely filing of annual returns with the CRO and having a proportionate penalty regime for late filing.

CRO IT development work was required to facilitate the amended audit exemption regime. This work is now complete and I expect that this section will be commenced in the coming weeks.

Rory Hearne (Dublin North-West, Social Democrats)
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369. To ask the Minister for Enterprise, Trade and Employment when he expects the Employment (Contractual Retirement Ages) Bill 2025 to be enacted; if he will respond to matters raised in correspondence (details supplied); and if he will make a statement on the matter. [37661/25]

Alan Dillon (Mayo, Fine Gael)
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The Employment (Contractual Retirement Ages) Bill 2025 was published on 1 April 2025.

The Bill will deliver a new employment right by providing that, in general, an employer may not enforce a contractual retirement age which is below the State Pension Age (age 66) if the employee does not consent to retire.

The Bill completed Committee Stage on 2 July 2025.

The timeline for the enactment of the Bill is a matter for the Oireachtas.

Once enacted, there will be an appropriate lead-in time in advance of commencement of the legislation during which there will be a communications campaign to ensure employers and employees fully understand the implications of this new employment right.

There are existing guidelines available to both employees and employers to assist them in following best practices when dealing with retirement. The WRC’s Code of Practice on Longer Working sets out guidance for employers, employees and their representatives to follow during the engagement between employers and employees in the run up to retirement, including responding to requests to work beyond the retirement age.