The one exception you have to be careful is with unpainted metal (high reflectivity). If polished it can be so low that even calibration doesn't help -- because you'd need extremely precise calibration that isn't practical and because reflections and noise/other heat sources will pollute you readings. In that case a simple sticker (or thermocouple reading) would be more adequate.
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The four factors are Emissivity (ε), Absorptivity (α), reflectivity (ρ) and transmissivity (t). Emissivity is only one facet. Ideal is high Emissivity and low reflectivity.
Six years of grad school...
Cheers!
Whether the material is reflective or transmissive just means you'll be "seeing" IR sources reflected off the target or from behind the target, respectively. You do have to keep that in mind if there's an object not in ambient temperature in those locations (e.g. a clear sky is of very low temperature, a person is around 35C).
A corollary of this is, when you see an IR picture of a product with very different surfaces like rubber, shiny metal, matte paint, plastic, glass, etc. you know that almost for sure the measurement is unreliable because at most they calibrated the camera for the emissivity coefficient of one of the surfaces. And they vary quite a lot...