This paper reports findings from the first large -scale representative survey of employment practices in multinational companies (MNCs) in Ireland. Using data from some 260 MNCs, it investigates the contention that foreign- and Irish-owned MNCs differ in their approach to employment relations (ER). This paper finds evidence that Irish, UK and rest of Europe- MNCs are more likely to recognise trade unions, whereas US MNCs are the least likely to do so. More strikingly, there is a growing trend of union avoidance amongst unionised companies through the establishment of new non-union sites. Differences between foreign- and Irish-owned MNCs are also apparent. Overall, the evidence supports the view that a new orthodoxy is emerging in Irish ER whereby foreign-owned MNCs are introducing home country practices that are at adds with the more traditional pattern existing in Irish-owned MNCs.