Holidays are not dependant on whether you're temp, perm, on a 2nd contract. The Orgainisation of Working Time Act deals with holidays. We hire contract workers to cover sick leave, mat leave etc. They enjoy the same terms and conditions as their permanent comparables on a pro rata basis. In the case of very short contracts, the employee is paid the holidays at the end of the contract. If someone is engaged to provide consultancy type work on a fee per day basis, they do not enjoy the benefit of holidays etc. That said I believe Revenue are examining this area.