Thousands of jobs could be lost in the tourism and hospitality sector because of an increase in costs.
A report conducted on behalf of the Irish Tourism Industry Confederation found the sector could be facing €1.4bn in additional payroll costs by 2026 as a result of employment changes introduced by the Government.
The ITIC claims mitigation measures are needed to ensure the competitiveness and viability of the industry.
Economist Jim Power, author of the report, says many businesses that rely on tourism are facing an uncertain future: