Funeral services should be limited to no more than ten people.
The government wants to ensure mourners can bury their loved ones with respect, while ensuring they are protected from Covid-19.
The measures apply to all deaths, not just those as a result of the coronavirus.
Senior government official Elizabeth Canavan says the numbers may need to be reduced further.
"While we know this is difficult, in general numbers attending should not exceed ten persons in places of worship or the graveside.
"This may be restricted further in smaller enclosed spaces."
