Government measures are putting Irish business at risk.
The employers group IBEC says labour costs are now the single biggest challenge for business leaders this year.
It says the double-digit increase in the minimum wage since January 1st, coupled with statutory sick-pay entitlements and increased employers PRSI, are imposing an 'unrealistic burden' on businesses.
IBEC has written to government warning the changes risk creating the most significant cost competitiveness challenge since before the financial crash.