Christmas Day & St. Stephen's Day (25th & 26th December) and New Year's Day (1st January) are 3 of the 9 Public Holidays in Ireland.
Full-time workers have immediate entitlement to benefit for public holidays, and part-time workers have entitlement to benefit when they have worked a total of 40 hours in the previous 5 weeks.
When a person works on a public holiday they are entitled to be paid for the day in accordance with their agreed rates. In addition they also have an entitlement to benefit for the public holiday. This can be different for each public holiday and each employee depending on the individual's work pattern.
For full details of employee entitlements and methods of calculation, please see the link below.