# EDGAR Filing Document

**Accession Number:** 0001585364
**File Stem:** 0001193125-26-206790
**Filing Date:** 2026-5
**Character Count:** 32402
**Document Hash:** 6ac49c3e8ba1cd55e9d3f13ebf0d0f6e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-206790.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001193125-26-206790

**CONFORMED SUBMISSION TYPE**: S-8 POS

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260505

**DATE AS OF CHANGE**: 20260505

**EFFECTIVENESS DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PERRIGO Co plc
- **CENTRAL INDEX KEY:** 0001585364
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8 POS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-277416
- **FILM NUMBER:** 26944667

**BUSINESS ADDRESS:**
- **STREET 1:** THE SHARP BUILDING
- **STREET 2:** HOGAN PLACE
- **CITY:** DUBLIN 2
- **STATE:** L2
- **ZIP:** D02 TY74
- **BUSINESS PHONE:** 269-673-8451

**MAIL ADDRESS:**
- **STREET 1:** 515 EASTERN AVENUE
- **CITY:** ALLEGAN
- **STATE:** MI
- **ZIP:** 49010

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PERRIGO Co Ltd
- **DATE OF NAME CHANGE:** 20130828

**As Filed with the Securities and Exchange Commission on May 5, 2026** 

**Registration Statement No. 333-234536** 

**Registration Statement No. 333-261074** 

**Registration Statement No. 333-270089** 

**Registration Statement No. 333-277416** 

**Registration Statement No. 333-287050** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-234536** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-261074** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-270089** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-277416** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-287050** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## PERRIGO COMPANY PLC
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Ireland** | **Not Applicable** |
| **(State or other jurisdiction**<br> **of incorporation or organization)** | **(IRS Employer**<br> **Identification No.)** |

---

**The Sharp Building, Hogan Place** 

**Dublin 2, Ireland** 

**Telephone: +353 1 7094000** 

**(Address, including zip code, and telephone number, including** 

**area code, of registrant's principal executive office)** 

**PERRIGO COMPANY PLC 2019 LONG-TERM INCENTIVE PLAN** 

**PERRIGO COMPANY PLC 2026 LONG-TERM INCENTIVE PLAN** 

**(Full Title of the Plans)** 

**Charles M. Atkinson** 

**Executive Vice President, General Counsel and Company Secretary** 

**Perrigo Company plc** 

**515 Eastern Avenue** 

**Allegan, Michigan 49010** 

**Telephone: (269) 686-1941** 

**(Name, address, including zip code, and telephone number,** 

**including area code, of agent for service)** 

***Copies to:***

**Alan J. Fishman** 

**Sullivan & Cromwell LLP** 

**125 Broad Street** 

**New York, New York 10004** 

**(212) 558-4000** 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filler | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

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**EXPLANATORY NOTE** 

On April 30, 2026, the shareholders of Perrigo Company plc (the "<u>Company</u>" or the "<u>Registrant</u>") approved the Perrigo Company plc 2026 Long-Term Incentive Plan (the "<u>2026 Plan</u>"). The total number of ordinary shares, nominal value €0.001 per share ("<u>Ordinary Shares</u>"), authorized for issuance under the 2026 Plan, subject to adjustment as provided in the 2026 Plan, is (i) 7,265,000 new Ordinary Shares, plus (ii) the number of Ordinary Shares underlying outstanding awards under the Perrigo Company plc 2019 Long-Term Incentive Plan (the "<u>2019 Plan</u>") that are forfeited, terminated, expire unexercised or are otherwise settled without delivery of Ordinary Shares (1,004,649 of which, together with the Ordinary Shares under clause (i), are registered concurrently on a new registration statement on Form S-8), plus (iii) the number of Ordinary Shares that remain available for issuance under the 2019 Plan as of the effective date of the 2026 Plan, which is 1,463,572 Ordinary Shares (the Ordinary Shares under clause (iii), the "<u>Prior Plan Shares</u>").

In accordance with Item 512(a)(1)(iii) of Regulation S-K, this Post-Effective Amendment No. 1 to Registration Statement No. 333-234536, Post-Effective Amendment No. 1 to Registration Statement No. 333-261074, Post-Effective Amendment No. 1 to Registration Statement No. 333-270089, Post-Effective Amendment No. 1 to Registration Statement No. 333-277416 and Post-Effective Amendment No. 1 to Registration Statement No. 333-287050 (together, the "<u>Post-Effective Amendments</u>") are hereby filed to register the issuance of the Prior Plan Shares pursuant to the 2026 Plan.

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

The information specified in Items 1 and 2 of Part I of Form S-8 is omitted from this filing in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to the respective participants in the plans covered by these Post-Effective Amendments and as required by Rule 428(b)(1).

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.** 

The following documents filed with the Securities and Exchange Commission (the "<u>Commission</u>") are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1585364/000158536426000009/prgo-20251231.htm) for the fiscal year ended December 31, 2025 (the "Annual Report");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Company's Current Reports on Form 8-K filed on [March 23, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1585364/000158536426000028/prgo-20260320.htm) , [April 30, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1585364/000158536426000040/prgo-20260430.htm) , and [May 5, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1585364/000119312526206401/d947337d8k.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of the Company's Ordinary Shares, contained in [Exhibit 4.17](http://www.sec.gov/Archives/edgar/data/0001585364/000158536426000009/aex417-perrigoxdescripti.htm) to the Annual Report.

All documents that the Company files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "<u>Exchange Act</u>") subsequent to the effective date of these Post-Effective Amendments (except for any portions of the Company's Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof and any corresponding exhibits thereto not filed with the Commission), but prior to the filing of a post-effective amendment to these Post-Effective Amendments indicating that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in these Post-Effective Amendments and to be a part hereof from the date of filing such documents.

------

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of these Post-Effective Amendments to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of these Post-Effective Amendments.

**ITEM 4. DESCRIPTION OF SECURITIES.** 

Not applicable.

**ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.** 

Not applicable.

**ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.** 

The Company's articles of association confer an indemnity on its directors and secretary subject to the limitations prescribed by the Irish Companies Act 2014 (as amended) (the "<u>Irish Companies Act</u>"). Broadly, the relevant provisions in the Company's articles of association provide for an indemnity for certain persons, including directors, the secretary, committee members, persons holding executive or official positions with the Company and employees, agents and persons acting in certain other capacities at the request of the Company ("<u>Indemnified Persons</u>") who are a party to actions, suits or proceedings against expenses and costs in connection with such actions, suits or proceedings if such Indemnified Person acted in good faith and in a manner that he or she reasonably believed to be in or not opposed to the best interests of the Company. Indemnification is also excluded in circumstances where an Indemnified Person is adjudged liable for willful neglect or default in performance of his duties unless a relevant court determines otherwise. Such indemnification may include expense advancement in certain circumstances.

The Irish Companies Act prescribe that an advance commitment to indemnify only permits a company to pay the costs or discharge the liability of a director or secretary where judgment is given in favor of the director or secretary in any civil or criminal action in respect of such costs or liability, or where an Irish court grants relief because the director or secretary acted honestly and reasonably and ought fairly to be excused. Any provision whereby an Irish company seeks to commit in advance to indemnify its directors or secretary over and above the limitations imposed by the Irish Companies Act will be void, whether contained in its articles of association or any contract between the company and the director or secretary. This restriction does not apply to executives who are not directors or the secretary, or other persons who would not be considered "officers" within the meaning of that term under the Irish Companies Act, of the Company.

Each of the Company's current directors, officers and the secretary are party to individual indemnification agreements that provide for the indemnification of any claims relating to their services to the Company or any of its subsidiaries to the fullest extent permitted by applicable law.

The Company also maintains directors' and officers' liability insurance and fiduciary liability insurance covering certain liabilities that may be incurred by its directors and officers in the performance of their duties.

**ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.** 

Not applicable.

**ITEM 8. EXHIBITS.** 

For the list of exhibits, see the Exhibit Index to these Post-Effective Amendments, which is incorporated in this item by reference.

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**ITEM 9. UNDERTAKINGS.** 

(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this
registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the registration statement
(or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in
volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective registration statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the
Registration Statement or any material change to such information in the Registration Statement;

*provided*, *however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.

(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial *bona fide* offering thereof.

(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Act and
is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit<br>Number** | **Description of Exhibit** |
| 4.1 | [Certificate of Incorporation of Perrigo Company plc (formerly known as Perrigo Company Limited) (incorporated by reference from Exhibit 4.1 to the Company's Registration Statement on Form S-8 filed December 19, 2013) (File No. 333-192946)](http://www.sec.gov/Archives/edgar/data/1585364/000119312513478578/d642570dex41.htm) |
| 4.2 | [Memorandum and Articles of Association of Perrigo Company plc, as amended and restated (incorporated by reference from Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q filed on May 7, 2025) (File No. 001-36353)](http://www.sec.gov/Archives/edgar/data/1585364/000158536425000056/perrigocompanyplc-consti.htm) |
| 4.3 | [Perrigo Company plc 2026 Long-Term Incentive Plan (incorporated by reference from Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on May 5, 2026) (File No. 001-36353)](http://www.sec.gov/Archives/edgar/data/1585364/000119312526206401/d947337dex101.htm) |
| 4.4 | [Perrigo Company plc 2019 Long-Term Incentive Plan (incorporated by reference from Exhibit 10.1 to the Company's Current Report on Form 8-K filed on April 30, 2019) (File No. 001-36353).](http://www.sec.gov/Archives/edgar/data/1585364/000119312519127436/d736580dex101.htm) |
| 4.5 | [Amendment No. 1 to Perrigo Company plc 2019 Long Term Incentive Plan (incorporated by reference from Exhibit A to the Company's Definitive Proxy Statement filed on March 24, 2022) (File No. 001-36353).](http://www.sec.gov/Archives/edgar/data/1585364/000119312522083412/d287267ddef14a.htm#toc287267_24) |
| 4.6 | [Amendment No. 2 to the Perrigo Company plc 2019 Long-Term Incentive Plan, dated August 2, 2023 (incorporated by Reference from Exhibit 10.2 to the Company's Quarterly Report on Form 10-Q filed on November 7, 2023) (File No. 001-36353).](http://www.sec.gov/Archives/edgar/data/1585364/000158536423000142/ex102perrigo-amendment2to2.htm) |
| 4.7 | [Amendment No. 3 to the Perrigo Company plc 2019 Long-Term Incentive Plan, dated November 1, 2023 (incorporated by Reference from Exhibit 10.3 to the Company's Quarterly Report on Form 10-Q filed on November 7, 2023) (File No. 001-36353).](http://www.sec.gov/Archives/edgar/data/1585364/000158536423000142/ex103prgo-ltipamendment3ex.htm) |
| 5.1\* | [Opinion of A&L Goodbody](d49074dex51.htm) |
| 23.1\* | [Consent of Ernst & Young LLP, independent registered public accounting firm for Perrigo Company plc](d49074dex231.htm) |
| 23.2\* | [Consent of A&L Goodbody (included in Exhibit 5.1)](d49074dex51.htm) |
| 24.1\* | [Powers of Attorney (included as part of the signature page hereto)](#sig) |

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\* Filed herewith

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**SIGNATURES AND POWER OF ATTORNEY** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused these Post-Effective Amendments to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Dublin, Ireland, on May 5, 2026.

---

| | | |
|:---|:---|:---|
| **PERRIGO COMPANY PLC** | **PERRIGO COMPANY PLC** | **PERRIGO COMPANY PLC** |
| By | /s/ Charles M. Atkinson | /s/ Charles M. Atkinson |
|  | Name: | Charles M. Atkinson |
|  | Title: | Executive Vice President, General Counsel and Company Secretary |

---

**POWER OF ATTORNEY** 

Each person whose signature appears below constitutes and appoints Patrick Lockwood-Taylor, Eduardo Bezerra and Charles Atkinson, and each of them, his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to these Post-Effective Amendments, and to file the same with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, these Post-Effective Amendments have been signed by the following persons in the capacities and on the date indicated on May 5, 2026.

---

| | |
|:---|:---|
| **<u>Signature</u>** | **<u>Title</u>** |
| /s/ Patrick Lockwood-Taylor | Chief Executive Officer and President (Principal Executive Officer) and Director |
| Patrick Lockwood-Taylor |  |
| /s/ Eduardo Bezerra | Chief Financial Officer and Executive Vice President (Principal Accounting and Financial Officer) |
| Eduardo Bezerra |  |
| /s/ Bradley A. Alford | Director |
| Bradley A. Alford |  |
| /s/ Orlando D. Ashford | Director |
| Orlando D. Ashford |  |
| /s/ Julia M. Brown | Director |
| Julia M. Brown |  |
| /s/ Kevin Egan | Director |
| Kevin Egan |  |
| /s/ Albert A. Manzone | Director |
| Albert A. Manzone |  |

---

------

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| | |
|:---|:---|
| /s/ Donal O'Connor | Director |
| Donal O'Connor |  |
| /s/ Geoffrey M. Parker | Director |
| Geoffrey M. Parker |  |
| /s/ Jonas Samuelson | Director |
| Jonas Samuelson |  |

---

## Exhibit 5.1

**Exhibit 5.1**![LOGO](g49074g0505003223267.jpg)

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**A&L Goodbody LLP** | Dublin<br> Belfast<br> London<br> New York<br> San Francisco |
| &nbsp;&nbsp;&nbsp;25 North Wall Quay | Dublin<br> Belfast<br> London<br> New York<br> San Francisco |
| &nbsp;&nbsp;&nbsp;Dublin 1 | Dublin<br> Belfast<br> London<br> New York<br> San Francisco |
| &nbsp;&nbsp;&nbsp;D01 H104 | Dublin<br> Belfast<br> London<br> New York<br> San Francisco |
| &nbsp;&nbsp;&nbsp;T: +353 1 649 2000 | Dublin<br> Belfast<br> London<br> New York<br> San Francisco |
| &nbsp;&nbsp;&nbsp;DX: 29 Dublin \| www.algoodbody.com | &nbsp;&nbsp;&nbsp;DX: 29 Dublin \| www.algoodbody.com |

---

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| | |
|:---|:---|
| Date | 5 May 2026 |
| Our ref | 01416925 |
| Perrigo Company plc | Perrigo Company plc |
| The Sharp Building | The Sharp Building |
| Hogan Place | Hogan Place |
| Dublin 2 | Dublin 2 |
| Ireland | Ireland |
| **Perrigo Company plc** (the **Company**) | **Perrigo Company plc** (the **Company**) |
| **Re: Post-Effective Amendments No.1 to Registration Statements on Form S-8** | **Re: Post-Effective Amendments No.1 to Registration Statements on Form S-8** |
| Dear Sirs | Dear Sirs |

---

We are acting as Irish counsel to the Company, a public limited company incorporated under the laws of Ireland (registered number 529592), in connection with the proposed registration by the Company of 1,463,572 ordinary shares of the Company, nominal value €0.001 per share (the **Shares**) pursuant to (i) a post-effective amendment no.1 to the registration statement on Form S-8 (File No. 333-234536); (ii) a post-effective amendment no.1 to the registration statement on Form S-8 (File No. 333-261074); (iii) a post-effective amendment no.1 to the registration statement on Form S-8 (File No. 333-270089); (iv) a post-effective amendment no.1 to the registration statement on Form S-8 (File No. 333-277416); and (v) a post-effective amendment no.1 to the registration statement on Form S-8 (File No. 333-287050) (together, the **Amended Registration Statements**) to be filed with the United States Securities and Exchange Commission (**SEC**) under the Securities Act of 1933, as amended. This opinion is solely related to the Amended Registration Statements.

The Shares remained available for issuance pursuant to the 2019 Plan (as defined below) and are now available for issuance pursuant to the terms and conditions of the Perrigo Company plc 2026 Long Term Incentive Plan which was approved by the Company's shareholders on 30 April 2026 (the **Plan**, including any amendments, restatements or sub-plan thereof). The Plan is intended to replace the Perrigo Company plc 2019 Long-Term Incentive Plan (the **2019 Plan**, including any amendments, restatements or sub-plan thereof).

In connection with this opinion, we have reviewed copies of such corporate records of the Company as we have deemed necessary as a basis for the opinions hereinafter expressed. In rendering this opinion, we have examined, and have assumed, without any responsibility on our part of any assumption proves to have been untrue as we have not verified independently any assumption, the truth and accuracy of the contents of, such documents and certificates of officers of the Company and of public officials as to factual matters and have conducted such searches as of the date hereof in public registries in Ireland as we have deemed necessary or appropriate for the purposes of this opinion but have made no independent investigation regarding such factual matters. In our examination we have assumed the (continued) truth and accuracy of the information contained in such documents, the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified or photostatic copies and the authenticity of the originals of such documents.

CE Gill • JG Grennan • VJ Power • SM Doggett • G O'Toole • N O'Sullivan • MJ Ward • D Widger • C Christle • S Ó Cróinin • DR Baxter • A McCarthy • JF Whelan • JB Somerville MF Barr • AM Curran • A Roberts • RM Moore • D Main • J Cahir • PM Murray • P Walker • K Furlong • PT Fahy • M Coghlan • DR Francis • A Casey • B Hosty M O'Brien • L Mulleady • K Ryan • E Hurley • D Dagostino • R Grey • R Lyons • J Sheehy • C Carroll • SE Carson • P Diggin • J Williams • A O'Beirne • J Dallas • SM Lynch M McElhinney • C Owens • K O'Connor • T Casey • M Doyle • CJ Comerford • R Marron • K O'Shaughnessy • S O'Connor • SE Murphy • D Nangle • C Ó Conluain • N McMahon • HP Brandt A Sheridan • N Cole • M Devane • D Fitzgerald • G McDonald • N Meehan • R O'Driscoll • B O'Malley • C Bollard • M Daly • D Geraghty • LC Kennedy • E Mulhern • MJ Ellis D Griffin • D McElroy • C Culleton • B Nic Suibhne • S Quinlivan • J Rattigan • K Mulhern • A Muldowney • L Dunne • A Burke • C Bergin • P Fogarty • CM Carroll • E Keane • D Daly Byrne S Kearney • SE King • J Greene • C Cashin • T Glavey • E O Connor • D Broderick • K Harnett • E O'Brien • S Ahern • BP Curran • J Quirke • H Shaw • E Browne MM O'Brien • S Egan • A O'Donoghue • L Hogan • S D'Ardis

Consultants: Professor JCW Wylie • MA Greene • AV Fanagan • PM Law • SW Haughey • PD White

------

![LOGO](g49074g0505003223267.jpg)

We have further assumed:

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| | |
|:---|:---|
| 1 | that as of today's date and at each time Shares will be issued, none of the resolutions and authorities of the shareholders or directors of the Company upon which we have relied have been varied, amended or revoked in any respect or have expired and that the Shares will be issued in accordance with such resolutions and authorities and the terms of the Plan;  |

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2 that each time Shares will be issued, the Company will have sufficient authorised but unissued share capital to allow for the issue of the Shares;

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| | |
|:---|:---|
| 3 | that any Shares issued pursuant to the Plan will be paid up in consideration of the receipt by the Company prior to, or simultaneously with, the issue of the Shares of cash at least equal to the nominal value of such Shares and that where Shares are issued under the Plan without the requirement for the payment of cash consideration by or on behalf of the relevant beneficiary, then such Shares shall either be fully paid up by the Company or one of its subsidiaries within the time permitted by Section 1027 of the Companies Act 2014 of Ireland (the **Act**) (and, in the case of the Company or a subsidiary incorporated in Ireland, in a manner permitted by Sections 82(6) and 1043 of the Act) or issued for consideration as set out in Section 1028(2) of the Act;  |

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4 that the filing of the Amended Registration Statements with the SEC has been authorised by all necessary actions under all applicable laws other than Irish law;

5 that when filed with the SEC, the Amended Registration Statements will not differ in any material respect from the drafts that we have examined;

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| | |
|:---|:---|
| 6 | that at the time of the grant by the board of directors of the Company (the **Board**), any committee of the Board, or any other duly authorised representative of the Company, of an award or other allotment and issue of a Share under the Plan, (i) that the Board will be duly constituted and remain duly constituted; or (ii) that such committee will be duly constituted and remain a duly constituted committee of the Board having the necessary powers and authorities to grant awards and issue the Shares; or (iii) in the case of an authorised representative, that such person has the necessary powers and authorities to grant awards and issue the Shares; and  |

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7 the absence of fraud on the part of the Company and its respective officers, employees, agents and advisors.

Having made such further investigation and reviewed such other documents as we have considered requisite or desirable, subject to the foregoing and to the within qualifications and assumptions, and provided that the Amended Registration Statements, have become effective, we are of the opinion that the Shares have been duly authorised and when issued (and, if required, paid for in either cash or services or otherwise) in accordance with the Amended Registration Statements, the Plan and the options or other equity awards granted or to be granted thereunder will be validly issued, fully paid and not subject to calls for any additional payments ("non-assessable") (except for Shares issued pursuant to deferred payment arrangements, which shall be fully paid upon the satisfaction of such payment obligations).

In rendering this opinion, we have confined ourselves to matters of Irish law. We express no opinion on any laws other than the laws of Ireland (and the interpretation thereof) in force as at the date hereof and we express no opinion with respect to taxation matters. This opinion speaks only as of its date. We are not under any obligation to update this opinion from time to time, nor to notify you of any change of law, facts or circumstances referred to or relied upon in the giving of this opinion.

This opinion is given solely for the benefit of the addressee of this opinion and may not be relied upon by any other person without our prior written consent, provided, however, that it may be relied upon by persons entitled to rely on it pursuant to applicable provisions of US federal securities laws.

M-90681345-4 2

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![LOGO](g49074g0505003223267.jpg)

This opinion is also strictly confined to the matters expressly stated herein and is not to be read as extending by implication or otherwise to any other matter.

We hereby consent to the filing of this opinion with the SEC as an exhibit to the Amended Registration Statements.

The opinion is governed by and construed in accordance with the laws of Ireland.

Yours faithfully

**/s/ A&L Goodbody LLP** 

M-90681345-4

M-90681345-4 3

## Exhibit 23.1

**Exhibit 23.1** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Perrigo Company plc 2019 Long-Term Incentive Plan and the Perrigo Company plc 2026 Long-Term Incentive Plan of Perrigo Company plc our reports dated February 26, 2026, with respect to the consolidated financial statements of Perrigo Company plc and the effectiveness of internal control over financial reporting of Perrigo Company plc included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

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|:---|
|  /s/ Ernst & Young LLP |
|  Grand Rapids, Michigan |
|  May 5, 2026 |

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