Small business has expressed concern about the cost of Friday's national day of mourning for victims of the US terrorist attacks. Employers will have to bear the costs of the extra public holiday, which is estimated at £250 million (€317 million) or more in wages.

Under the statutory instrument signed yesterday by the Tβnaiste, Ms Harney, workers will have the same entitlements on Friday as on the nine statutory public holidays. The main benefit is a day off work, with pay or its equivalent. "Employers in this country will be mourning twice," said one small businessman who asked not to be named. The businessman said that he had been told by the Department of Enterprise and Employment that he will also be expected to make his employer's PRSI contributions in respect of Friday.

IBEC, the main employers' body, said it respected the Government decision, but the rival Irish Small and Medium Enterprises Association has called for next Sunday to be made the national day of mourning instead. IBEC's Small Firms' Association has said employees of companies that are not in a position to give them the day off should "not seek compensation or any redress from the situation".

Ireland is the only EU state to declare Friday a national holiday.