Loss of Overtime, Bonus & Pension After a Car Accident in Ireland
Author: Gary Matthews, Principal Solicitor, Law Society of Ireland PC No. S8178
3rd Floor, Ormond Building, 31–36 Ormond Quay Upper, Dublin D07 • 01 903 6408Most people focus on their base salary when they think about loss of earnings after a car accident. That misses a large part of the picture. In Irish personal injury claims, overtime, bonuses, shift allowances, on-call payments, commission and employer pension contributions are all recoverable as special damages. The Injuries Resolution Board (IRB), formerly the Personal Injuries Assessment Board (PIAB), and the Irish courts do not treat these as optional extras. They are part of your real income. We call the full approach to capturing every variable pay stream the Variable Income Recovery Method: identify each income head, prove the pattern, calculate the net loss, and present it correctly to the IRB from day one.
Educational information only, not legal advice. Every case depends on its own facts. Consult a solicitor for advice specific to your situation.
Loss of overtime, bonus, and pension in a personal injury claim in Ireland is the financial shortfall between what you were earning before the accident (including all variable pay) and what you earn during and after your recovery period. It is classified as special damages and is calculated on a strict net (after-tax) basis.
In brief: In an Irish personal injury claim, you can recover net lost overtime, bonuses, commission, shift premiums and pension contributions as special damages. Calculate on a net basis. Tick the loss-of-earnings box on IRB Form A.
Contents
What should you do in the first 30 days?
The first four weeks after an accident determine whether your variable income claim is strong or weak. Evidence disappears fast: rosters get overwritten, payslip PDFs expire from employer portals, and employers' memories of your overtime pattern fade. Acting early is the single biggest factor in recovering the full amount.
| When | Action | Why it matters |
|---|---|---|
| Days 1 to 7 | Gather your last 12 months of payslips (photograph or download from employer portal before access is restricted) | Payslips are your primary proof of overtime and bonus patterns. Employer portals often only retain 6 to 12 months |
| Days 1 to 7 | Download your Employment Detail Summary (EDS) for the last 3 years from Revenue myAccount | Government-issued, independently verifiable record of total PAYE earnings including overtime |
| Days 1 to 7 | Photograph or save your current roster, rota, or shift schedule | Proves you were rostered for overtime or premium shifts at the time of the accident |
| Week 2 | Ask your employer in writing for an overtime confirmation letter covering the 12 months before the accident | The employer letter is the document that prevents IRB queries about irregular overtime |
| Week 2 to 3 | Request your pension contribution statement from your scheme administrator | Needed to calculate missed employer contributions |
| Week 3 to 4 | Instruct a solicitor experienced in variable income claims | Early instruction means the accountant's report can be prepared before the IRB application, not after |
| Month 2 to 4 | Submit IRB Form A with all variable income heads documented and the loss-of-earnings box ticked | The IRB assesses what you include. Heads of loss omitted at this stage are difficult to recover later |
The common mistake observed on real files: clients come to a solicitor 4 to 6 months after the accident with only their most recent 3 payslips and no employer letter. By then, the employer portal has archived older payslips and the HR department is less cooperative. Starting the evidence trail in week one avoids this.
What counts beyond basic salary?
Irish courts recognise that your real take-home pay is often more than your base contractual wage. When a claimant is an employee, a personal injury claim for loss of earnings covers basic wages and any loss of overtime, bonus, benefit-in-kind or shift allowance (IRB Claimant Guide). In practice, these variable income heads can significantly exceed the salary figure alone.
| Income type | Claimable? | Key evidence |
|---|---|---|
| Regular or rostered overtime | Yes | Payslips + contract + roster |
| Irregular (ad-hoc) overtime | Yes, if a pattern exists | 12+ months payslips + employer letter |
| Contractual bonus | Yes | Contract clause + payment history |
| Discretionary bonus | Yes, if pattern or comparator evidence | 3+ years payment history or colleague data |
| Commission | Yes | Sales records + historical earnings |
| Shift premium / unsocial hours | Yes | Payslips showing premium rates |
| On-call allowance | Yes | Contract + roster records |
| Employer pension contributions | Yes | Pension statements + scheme booklet |
| Lost promotion prospects | Possible, on balance of probabilities | Line-manager statement + career records |
A detail that catches many claimants off guard: failing to include these from the start can mean losing them entirely. The IRB assesses what you put in front of it. If overtime and bonuses are not in the initial application, they are often missed at assessment.
How is past overtime loss calculated?
Past overtime loss in Ireland is calculated on a strict net basis after PAYE, PRSI and USC. Courts award loss of earnings only on a net after-tax and social charge basis, because the final award itself is tax-free (Section 613(1)(c) TCA 1997).
Step 1: Establish the averaging period. For regular, predictable overtime, 13 to 26 weeks is usually sufficient. For highly variable or seasonal overtime (retail peak season, summer tourism, construction weather dependency), a 52-week lookback gives a more defensible average.
Step 2: Deduct non-working periods. You cannot project your best weeks across the full absence. The calculation must exclude weeks you would not have worked, including annual leave and bank holidays. In the Northern Irish case of Stewart v Department of Finance and Personnel, the court criticised a plaintiff whose overtime model did not deduct annual holiday periods, and the figure was adjusted downward (Stewart [2012] NIQB 43).
Step 3: Calculate net average. Total your net overtime across the averaging period, deduct holiday weeks, divide by remaining working weeks.
Step 4: Multiply by absence. Multiply your weekly net overtime by the weeks you could not work due to the injury.
Unlike in England and Wales, where most claims proceed directly to court under the Civil Procedure Rules, Irish claims must first go through the Injuries Resolution Board. There is no equivalent mandatory pre-court assessment body in England. Getting the overtime calculation right before the IRB sees it matters, because the Board does not negotiate.
Can you claim a lost bonus, even a discretionary one?
Contractual bonuses with fixed targets are straightforward. You prove the target was met (or would've been met but for the absence), calculate the net figure, and include it in your special damages schedule.
Discretionary bonuses are harder, but they are not unrecoverable. Insurers routinely argue that because the payment is "discretionary," no enforceable loss exists. Irish employment law rejects that position. An employer's discretion is not unlimited. It must be exercised rationally, in good faith, and consistently with the implied duty of mutual trust and confidence.
In Gagliardi v Evolution Capital Management LLC, the High Court awarded over USD 5 million for a withheld discretionary bonus, holding that the employer could not exercise discretion capriciously when the contract was clear on how performance dictated the bonus. In Keating v Shannon Foynes Port Company, the Irish High Court reiterated that discretion cannot be perverse or irrational.
For a personal injury claim, a discretionary bonus with a consistent track record (three or more years of payment) or evidence that comparable colleagues received it during your absence is recoverable. The burden of proof is the civil standard: balance of probabilities.
What about lost pension contributions?
When you're off work injured, your employer typically stops making pension contributions on your behalf. That loss is claimable, and it is often overlooked.
| Pension type | How loss is calculated | Who does it |
|---|---|---|
| Defined contribution (DC) | Missed employer contributions for the absence period, plus projected investment growth those contributions would have generated | Forensic accountant or pension adviser |
| Defined benefit (DB) | Reduction in final pension entitlement caused by the gap in pensionable service, calculated as a present value | Actuary |
If a person loses the benefit of pension contributions made on their behalf, that loss is allowed. An actuary may calculate the present value of the pension losses from the date of retirement (Citizens Information: Pensions).
Auto-enrolment: a new angle from January 2026. Ireland's "My Future Fund" auto-enrolment scheme launched on 1 January 2026. Employees aged 23 to 60, earning over €20,000 per year, who did not have a workplace pension are now enrolled automatically. Employer and employee each contribute 1.5% of gross pay (capped at €80,000), with a 0.5% State top-up (gov.ie). Workers who previously had no claimable pension loss now have one.
How does future loss of variable income work?
Where an injury permanently prevents you from doing overtime-eligible work, the court projects that loss into the future using a multiplicand/multiplier model. The Personal Injuries Guidelines address general damages, while special damages including future loss of variable income are assessed separately by the court on the evidence.
The multiplicand is your annual net loss. For someone who regularly earned overtime and bonuses, the multiplicand is not limited to base salary. It must include the annualised historical average of overtime and bonuses, creating a composite figure that represents true earning power.
The multiplier is the capitalisation factor that converts that annual loss into a single lump sum. Following Russell v HSE [2015] IEHC 632, the discount rate for future financial loss in Ireland is 1.5%. For future care costs, it is 1%. The Minister for Justice confirmed in 2024 that both rates remain unchanged. Unlike in England and Wales, where the Personal Injury Discount Rate was recently set at +0.5% using the Ogden Tables, Ireland uses actuarial evidence and a lower discount rate, which generally produces higher lump sums for the same annual loss.
The court then applies a Reddy v Bates deduction (typically 15% to 25%) for the "vicissitudes of life": the chance you might've suffered unemployment, illness, or early retirement even without the accident. Insurance defence teams push hard for the maximum deduction in variable income cases. Strong economic evidence about the stability of your role helps resist that pressure. For a broader guide, see our damages overview.
What evidence do you need, by income type?
The type of evidence depends on how you earned the income. Each category has its own requirements as part of the Variable Income Recovery Method.
| Income type | Core documents | Supporting evidence |
|---|---|---|
| PAYE salary (regular) | 3 to 6 months payslips + Employment Detail Summary (EDS) from Revenue | Employment contract |
| PAYE with variable overtime | 12 months payslips + 3 years EDS | Employer letter confirming overtime availability + colleague comparator data if relevant |
| Commission | Sales records + historical commission statements | CRM data, pipeline records |
| Contractual bonus | Contract clause + payment records for 3+ years | KPI reports |
| Discretionary bonus | 3+ years payment history + employer HR letter | Colleague comparator data (anonymised) |
| Pension (DC) | Pension scheme booklet + contribution statements | Employer confirmation of suspended contributions |
| Pension (DB) | Pension scheme booklet + pensionable service record | Actuary's report |
| Self-employed variable income | 3 years tax returns (Form 11) + profit/loss accounts | Bank statements, cancelled contracts, client letters |
How ready is your evidence? (Self-check)
Tick what you already have. Your readiness score updates instantly. General guide, not legal advice.
Tick your available documents above.
One aspect the official IRB guidance does not cover: for irregular overtime, submitting only three months of payslips is often insufficient. The insurer's loss adjuster will argue those months were unrepresentative. Twelve months is the safer baseline for variable earners.
What about gig workers and platform earners?
Deliveroo riders, courier contractors, Uber drivers, and freelance tradespeople face a different evidence challenge entirely. They typically have no payslips, no employer to sign a Loss of Earnings Certificate, and no EDS (because many are classified as self-employed or work across multiple platforms). The CSO Labour Force Survey shows employment in Transport and Storage grew 15.9% year-on-year to Q3 2025 (CSO Q3 2025), making this one of Ireland's fastest-growing variable income segments.
The evidence requirements for platform and gig workers in Ireland are:
| Document | Where to get it | What it proves |
|---|---|---|
| Platform earnings export | Download from the app dashboard (Deliveroo, Uber, Bolt, etc.) | Weekly and monthly earnings pattern over the previous 12+ months |
| Bank statements | Your bank (request 12 to 24 months) | Deposit pattern showing consistent income from platform payments |
| Tax returns (Form 11) | Revenue myAccount or your accountant | Annual income for 3 to 5 years before the accident |
| Invoices to regular clients | Your own records or accounting software | Recurring work and income stream |
| Cancelled bookings / declined jobs | Screenshots from platform app or email confirmations | Specific lost work directly caused by the injury |
| Client confirmation letters | Written statements from regular clients | Confirms that you turned away or lost specific work because of your injury |
For gig workers with seasonal peaks (food delivery surges at weekends and holidays, courier volume at Christmas), the same 52-week averaging principle applies. Irish courts are reluctant to depart from what historic records show, so the more months of platform data you can provide, the stronger the claim. If you worked across multiple platforms simultaneously, each one needs a separate earnings export.
A practical detail for platform workers: most delivery apps retain earnings history for only 12 to 18 months in the app. Export your data as soon as possible after the accident. Once it rolls off the platform's retention period, recovering it requires a formal data access request under GDPR Article 15, which can take 30 days.
How do you get the IRB paperwork right?
All personal injury claims in Ireland (except certain medical negligence cases) must go through the Injuries Resolution Board (IRB). Getting the paperwork right from day one matters because the IRB assesses compensation based on what you include.
Form A, Part 8 (Special Damages). Tick the box for loss of earnings. Failing to signal a loss-of-earnings claim at the start can prejudice your ability to recover complex overtime or bonus figures later (injuries.ie).
IRB Loss of Earnings Certificate. Your employer completes this. Make sure they include average overtime figures and historical bonus data, not just the base salary. An incomplete certificate is the main reason variable income gets undervalued. For guidance on completing this form, see our IRB loss of earnings certificate guide.
Schedule of Special Damages. An itemised document laying out all your financial losses. Include the full overtime calculation (with the averaging period and holiday adjustment), bonus evidence, and any pension contribution loss. Cross-reference with your submitted EDS documents.
The difference between an IRB assessment that captures your full loss and one that does not often comes down to how well the initial application is prepared. Applying the Variable Income Recovery Method from the outset prevents the common problem of variable pay being silently dropped from the assessment.
What if your employer won't complete the earnings certificate?
Employers sometimes refuse to fill in the IRB Loss of Earnings Certificate, delay it indefinitely, or submit one showing only the base salary. This happens most often where the employer is also the at-fault party (for example, in a work-related driving accident) or where the employment relationship has broken down.
The refusal does not end the claim. There are practical workarounds at each stage:
Direct solicitor request. Your solicitor writes to the employer (or their HR department) formally requesting a completed certificate that includes average overtime, bonus history, shift premiums, and pension contributions. The letter should specify the 12-month period before the accident and reference the IRB's requirement for full earnings data. A formal letter from a solicitor's office usually produces a response within 14 to 21 days.
Revenue EDS as independent proof. Your Employment Detail Summary from Revenue's myAccount portal shows your total PAYE earnings, including overtime and bonuses, broken down by employer. It does not separate overtime from base salary, but three consecutive years of EDS records clearly demonstrate whether your total earnings were consistently above your base contract. The EDS is government-issued and independently verifiable, which gives it strong evidential weight.
Payslips as primary proof. Twelve months of payslips, showing overtime and bonus line items, can replace the employer certificate if the employer will not cooperate. Keep every payslip from the year before the accident.
Formal discovery. Once proceedings are issued in court, your solicitor can serve a Notice for Particulars requesting the full earnings breakdown. If the employer still does not comply, an application for an Order for Discovery under Order 31 of the Rules of the Superior Courts can compel production of payroll records, rosters, and overtime authorisation logs. Courts take a dim view of employers who obstruct legitimate claims for earnings data.
One detail that surprises clients: many employers will cooperate once a formal solicitor's letter arrives, even if they ignored the claimant's own requests for months. The letter shifts the dynamic.
How long does a variable income claim take?
Claims involving overtime and bonus loss typically take longer than straightforward salary-only claims, because the evidence is more complex and insurers dispute the figures more aggressively. The realistic timeline in Ireland depends on which stage the claim reaches. Most claims are assessed within 9 months from the date the respondent consents to the IRB assessment (Citizens Information).
| Stage | Typical duration | What happens |
|---|---|---|
| Gather evidence and submit to IRB | 2 to 4 months | Payslips, EDS, employer letter, medical reports, accountant's report if needed |
| IRB assessment | 9 to 12 months from complete application | IRB reviews medical and financial evidence, issues assessment |
| If IRB assessment accepted | Settlement within weeks | Insurer pays within 4 to 6 weeks of acceptance |
| If rejected, Circuit Court | 12 to 24 months from issuing proceedings | Claims up to €75,000 |
| If rejected, High Court | 18 to 36 months from issuing proceedings | Claims above €75,000 or complex future loss |
Total elapsed time from accident to final payout for a contested variable income claim can run 18 to 30 months or longer. The complexity of proving overtime patterns and the insurer's willingness to dispute bonus calculations are the two factors that add the most time. Getting the accountant's report done early, before the IRB application, prevents the most common delay.
Can you get interim payments while waiting?
If liability is clear and you are losing €230/week in overtime every week, waiting 18 months for a final settlement is financially devastating. Irish law allows a partial solution.
Once proceedings have been issued in court (after the IRB stage), your solicitor can apply for an interim payment on account of damages under Order 29 of the Rules of the Superior Courts. The court can order the defendant's insurer to pay a portion of the likely award in advance where liability is admitted or overwhelmingly probable and the claimant faces genuine financial hardship.
Interim payments are not automatic. The court must be satisfied that the claimant would succeed on liability at trial and that the payment is justified by the circumstances. In practice, cases where liability is admitted early and the claimant has documented significant ongoing overtime and pension losses are the strongest candidates. The amount paid is deducted from the final settlement or award.
What the timeline estimates do not account for: even where liability is clear, insurers often dispute the amount of variable income loss while accepting the injury claim itself. An interim payment addresses the cash-flow crisis while the calculation arguments continue.
What gets deducted from your award?
Your total loss figure is adjusted for payments you received during the absence.
Statutory sick pay. Under the Sick Leave Act 2022, employees get up to 5 days of statutory sick pay per year at 70% of normal daily pay (capped at €110 per day) (Citizens Information). Statutory sick pay is calculated on base pay only. It does not cover overtime, shift premiums, or bonuses. Your financial loss for variable income therefore starts from day one of absence, even if you're receiving statutory sick pay.
Injury Benefit / Illness Benefit. If your absence extends beyond statutory sick pay, you may claim Injury Benefit (up to 26 weeks, max €244/week in 2025) from the Department of Social Protection (Citizens Information). Under the Recovery of Benefits and Assistance (RBA) scheme, the at-fault insurer must reimburse the Department for these payments. The offset applies against the loss-of-earnings portion of the award only, not against general damages. You receive the net difference (Department of Social Protection: RBA Scheme).
Employer sick pay. If your employer paid full wages while you were off, that reduces the wage-loss element because you did not actually lose those earnings. Where only partial pay was provided, the unpaid balance remains claimable.
What is your duty to reduce the loss?
Under Section 34(2)(b) of the Civil Liability Act 1961, a failure to take reasonable steps to reduce your losses is treated as contributory negligence, which can reduce your award.
In practical terms, if you can no longer do physical overtime shifts, the insurer will argue you should've requested sedentary or administrative duties. The standard is reasonableness, not perfection. Ask your employer in writing about lighter duties or modified roles. If no suitable role exists, get that confirmed in writing too. Document every step.
Courts do not expect a person recovering from surgery to take any job at any salary. The claimant must seek suitable alternative employment that reflects their skills and limitations (Citizens Information).
What if you're back at work but earning less?
Most claimants with variable income do not stay off work entirely for months. The more common situation in Ireland is returning to work on lighter duties or restricted hours within 6 to 12 weeks, while the overtime, shift premiums, and bonus-qualifying work remain out of reach. Base pay resumes. The variable income gap continues silently.
The loss in this scenario is the differential: the difference between what you're now earning and what you would have earned (including overtime and bonuses) if the accident had not happened. The claim runs from the date you returned to work on reduced capacity until either you resume full duties or your solicitor projects the loss into the future. The IRB Claimant Guide confirms that partial loss of earnings is assessable.
Proving differential loss requires two parallel sets of payslips: your post-return payslips (showing base pay only) and your pre-accident payslips (showing base plus overtime, shift, and bonus payments). The gap between the two, calculated on a net basis week by week, is your ongoing special damage.
A detail that catches people off guard: many claimants assume that because they are "back at work," the loss-of-earnings claim has ended. It has not. If your injury prevents you from earning what you previously earned, the differential remains claimable for as long as the restriction continues. Keep payslips from both periods and ask your employer to confirm in writing that overtime and premium shifts are not available to you in your current restricted role.
Is a personal injury award taxable in Ireland?
No. Personal injury compensation in Ireland is treated as capital, not income, and is therefore not subject to income tax. It is also exempt from capital gains tax under Section 613(1)(c) of the Taxes Consolidation Act 1997 (Irish Statute Book). Whether the award comes from an IRB assessment, a court judgment, or a private settlement, the full amount is tax-free.
Because the award is tax-free, the court requires that the loss itself is calculated on a net (after-tax) basis. Presenting gross figures to the IRB will result in downward revision. Always calculate lost overtime and bonuses after deducting PAYE, PRSI and USC at your marginal rates.
Investment income generated from the lump sum after you receive it is taxable in the normal way. If you're permanently incapacitated and wholly dependent on the award, an exemption from tax on that investment income may apply under Section 189 TCA 1997, but only where the individual is permanently and totally incapacitated (Revenue.ie).
What tactics do insurers use to reduce variable income payouts?
Insurance defence teams have standard playbooks to minimise these claims. Knowing them helps you prepare.
"The bonus was discretionary, so there is no loss." Counter: produce a 3+ year payment history showing a consistent pattern. Get colleague comparator evidence. Employers can't withhold bonuses capriciously from someone off sick due to a third party's negligence.
"Overtime would've declined anyway." Counter: submit industry data from the Central Statistics Office and employer confirmation that overtime remained available. If colleagues continued earning overtime at similar rates during your absence, that undermines the insurer's position.
"You should've taken lighter duties." Counter: document your communications with the employer. If no suitable role was offered, confirm it in writing. A written refusal from the employer is powerful evidence.
"Apply a 25% Reddy v Bates deduction." Counter: the deduction reflects life's uncertainties, not a fixed percentage. Economic evidence showing stability in your role and industry can push the deduction below 15%.
"Company performance was poor, so nobody got bonuses." Counter: request corporate financial disclosures or discovery of the bonus pool. If the company paid bonuses to other departments or comparators in your team, the defence collapses.
How does contributory negligence reduce your variable income award?
If the court finds you were partly at fault for the accident or the severity of your injuries, a percentage reduction applies across your entire award. Not just general damages. Every head of special damages, including overtime loss, bonus loss, and pension contributions, is reduced by the same percentage.
The most common triggers in car accident cases are failure to wear a seatbelt and speeding. In Irish case law, a seatbelt failure that worsened the injuries typically results in a 15% to 25% reduction. Speeding or distraction can attract similar or higher percentages depending on the facts (Civil Liability Act 1961, s.34).
The practical takeaway: your behaviour at the time of the accident directly affects every euro of your variable income recovery. Seatbelt use, speed, sobriety, and phone use all matter. If contributory negligence is likely in your case, your solicitor will factor it into the settlement strategy from the start. For more on how seatbelt issues affect claims, see our planned guide on seatbelt contributory negligence.
Do part-day absences for treatment count as lost overtime?
Yes. After returning to work, ongoing treatment generates a separate stream of variable income loss that most claimants fail to track. Each half-day off for a physio appointment, consultant review, MRI scan, or GP visit can cost an evening overtime shift, a weekend premium, or a bonus-qualifying attendance day. Your entitlement to time off for medical treatment is recognised under workplace health and safety law (Citizens Information), but the variable income gap during that time off is a separate financial loss that must be claimed.
The amounts per appointment are small. Over 6 to 12 months of treatment, they accumulate into a significant figure.
How to document this: keep a simple diary from the day you return to work. For each medical appointment, record the date, the appointment type, the hours missed from work, the specific overtime shift or premium lost, and the net value. A spreadsheet or even a notes app works. Your solicitor will convert this into a schedule that sits alongside your main special damages claim. Without the diary, these losses are almost impossible to reconstruct months later.
Worked example: how the numbers add up
Estimate your own variable income loss
Enter your own net (take-home) figures below for an approximate illustration. This is a rough guide, not a valuation. Your own figures will differ. Talk to a solicitor before relying on any estimate.
Enter net (take-home) figures, not gross. Annual leave weeks are deducted from the overtime/shift calculation only. Illustrative only, not a claim valuation.
The bottom line on variable income claims in Ireland
If you've been injured in a car accident and your income includes overtime, bonuses, shift premiums, commission, or employer pension contributions, those variable income streams are recoverable as special damages under Irish law. The claim is calculated on a net (after-tax) basis using your pre-accident earnings history, deducting holiday periods and social welfare payments already received. The Injuries Resolution Board and Irish courts treat variable income as part of your real earnings, not optional extras. Start gathering evidence within the first 30 days, instruct a solicitor to prepare an accountant's report before submitting IRB Form A, and document every ongoing loss including part-day treatment absences and differential earnings if you return to work on lighter duties. Outcomes depend on the facts of each claim. Talk to a solicitor about your own situation.
Common questions
Can I claim for lost overtime after an accident in Ireland?
Yes. Irish courts treat regular or reasonably expected overtime as part of your special damages claim. The figure is calculated on a net basis (after PAYE, PRSI and USC).
You'll need payslips covering 3 to 12 months before the accident, and an employer letter confirming overtime was available. For variable earners, 12 months gives a more defensible average than three.
In practice: Insurers often accept the basic salary element quickly but push back on overtime. A signed employer letter confirming the overtime pattern for the 12 months before the accident resolves most disputes.
Next step: Gather your last 12 months of payslips and ask your employer about the overtime confirmation letter.
Can I claim for a discretionary bonus I missed because of my injury?
Yes, if you can demonstrate a consistent pattern of receipt (three or more years) or show that comparable colleagues received the bonus during your absence.
Irish courts hold that employers can't withhold bonuses capriciously. The standard is the civil burden of proof: balance of probabilities. See Gagliardi v Evolution Capital Management and Keating v Shannon Foynes Port Company.
A three-year payment history combined with a colleague comparator letter has proved effective even for bonuses described as "entirely discretionary" in the employment contract.
Ask HR for a confirmation of your bonus payment history.
How is lost overtime calculated in a personal injury claim?
Take your average net overtime over the relevant pre-accident period (typically 13 to 52 weeks). Deduct holiday weeks when you would not have worked. Multiply the adjusted average by weeks of absence.
Courts require the figure on a strict net-of-tax basis. If the standard average understates the loss (for example, your absence coincided with a peak season), colleague earnings during that period can be used instead.
Worth checking: The difference between a 13-week and 52-week averaging period can change the annual figure by thousands of euro for seasonal workers.
Action: Calculate both your 13-week and 52-week averages to see which better reflects your normal earnings.
Can I claim for lost pension contributions after an injury?
Yes. For DC schemes, the loss is missed employer contributions plus projected growth. For DB schemes, an actuary calculates the reduction in final pension entitlement.
From January 2026, workers enrolled in the My Future Fund auto-enrolment scheme also have a claimable loss if employer contributions stopped.
Pension loss is the most frequently overlooked head of special damages. For a worker earning €50,000 with a 5% employer contribution, an 8-month absence means €1,667 in missed contributions alone, before compounding.
Request your pension contribution statement from your scheme administrator.
Is a personal injury award taxable in Ireland?
No. Personal injury compensation in Ireland is treated as capital and exempt from income tax. It is also exempt from CGT under Section 613(1)(c) of the Taxes Consolidation Act 1997.
The portion allocated to lost overtime and bonuses is included. Investment income from the lump sum may be taxable (Section 613(1)(c) TCA 1997).
Common error: Because the award is tax-free, you must present losses on a net basis. Submitting gross figures leads to immediate downward revision by the IRB.
To do: Calculate your losses after PAYE, PRSI and USC at your marginal rates.
What discount rate applies to future loss of earnings in Ireland?
1.5% for future financial loss, following Russell v HSE (2015). The Minister for Justice confirmed in 2024 that the rate remains unchanged.
The rate reduces the lump sum to account for assumed returns on investing the award. The rate was set at 1.5% by the High Court in Russell v HSE [2015] IEHC 632.
For comparison: Ireland's 1.5% rate is lower than the UK's current +0.5% PIDR, which typically produces higher lump sums for Irish claimants with the same annual loss.
For permanent injuries, ask your solicitor about instructing an actuary.
Do I need an accountant for my overtime loss claim?
For straightforward PAYE claims, your solicitor can calculate from payslips and EDS records. Complex or high-value claims with variable income typically need a forensic accountant's report.
An accountant is usually needed for past loss, while an actuary projects future loss. Complex variable income claims benefit from early expert involvement.
PIAB (now the IRB) has been known to calculate loss by comparing pre-accident and post-accident income years directly, without accounting for variable overtime. An accountant's report prevents that oversimplification.
Discuss with your solicitor whether your claim warrants an accountant's report.
What happens if I was self-employed and lost variable income?
Self-employed claimants don't have payslips or an EDS. You'll need three to five years of accounts and tax returns (Form 11), profit and loss statements, bank statements, and ideally written confirmation from clients that work was cancelled due to your injury.
Irish courts are reluctant to depart from what historic accounts show. Documented earnings records carry more weight than projections or estimates.
New businesses without a financial track record face the hardest battle. The more years of accounts you can provide, the stronger the claim.
Ask your accountant to prepare accounts for the three years before the accident.
Does statutory sick pay cover my overtime loss?
No. Statutory sick pay under the Sick Leave Act 2022 is calculated on base pay only. It does not cover overtime, shift premiums, or bonuses (Citizens Information).
Your variable income loss therefore starts accumulating from day one of absence, even while you're receiving statutory sick pay for your base earnings.
Many claimants assume they're "covered" during the first five sick days. For variable earners, the gap can be significant from the very first day off.
Next step: Check your payslips for the first week of absence. If overtime and bonuses are missing, note the shortfall.
How does Ireland's system differ from the UK for claiming overtime loss?
In Ireland, most claims must go through the IRB before court proceedings. There is no equivalent mandatory assessment body in England and Wales.
Ireland uses a 1.5% discount rate for future earnings loss, while the UK uses +0.5%. Ireland does not use the Ogden Tables. And the two-year limitation period in Ireland (Statute of Limitations 1957, as amended) is shorter than the UK's three-year period (Limitation Act 1980).
Watch out: UK-focused content frequently ranks for Irish queries. Double-check that any advice you're reading applies to Irish law, not English law.
Make sure your solicitor is practising in the Republic of Ireland and familiar with IRB procedures.
Related questions
What if my employer won't provide a letter confirming overtime availability?
Your solicitor can write directly to the employer requesting confirmation. If the employer refuses, payslips from colleagues in the same role (obtained through discovery if necessary) can serve as alternative evidence. The employer's own rosters and timekeeping records are also discoverable once proceedings are issued.
Can I claim for lost overtime if I've returned to work but on lighter duties?
Yes. If you've returned to your base role but can no longer do the overtime-eligible shifts, the difference between your current net earnings and what you would've earned (including overtime) remains claimable as ongoing loss. Keep payslips from before and after your return to demonstrate the gap.
Related pages on this site
For the full picture of what you can recover after a car accident in Ireland, see our damages hub. Related topics include receipts and proof of expenses, evaluating a settlement offer, and chronic pain and earning capacity. If your accident happened while driving for work, see accident while driving for work.
Disclaimer: Educational information only, not legal advice. Every case depends on its own facts. Consult a qualified solicitor for advice specific to your situation. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.
Based in Dublin. Serving clients nationwide across Ireland for all personal injury claims. No in-person meetings needed. By Gary Matthews, Principal Solicitor. Law Society of Ireland Practising Certificate No: S8178. Regulated within the Irish legal services framework, including the Legal Services Regulatory Authority (LSRA).
Gary Matthews Solicitors
Medical negligence solicitors, Dublin
We help people every day of the week (weekends and bank holidays included) that have either been injured or harmed as a result of an accident or have suffered from negligence or malpractice.
Contact us at our Dublin office to get started with your claim today
