The national minimum wage increased to €14.15 per hour from 1 January 2026.
The National Minimum Wage applies to most employees. It is the minimum hourly pay rate that must be paid. It applies to full-time, part-time, temporary, casual employees and seasonal workers.
The following categories of employees are excluded:
- Employees who are close relatives of the employer, where the employer is a Sole Trader, such as a spouse, civil partner, parent, step-parent, grandparent, child, step-child, grandchild, sibling or half-sibling of the employer.
- A craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987.
This increase also means that those working under certain conditions, under the age of 18, 19 and 20, will receive a corresponding increase in their pay, as they are entitled to a percentage of the full minimum wage rate.
From 1 January 2026, the following rates apply:
What can be included as pay for the National Minimum Wage (reckonable components) *
The following can be included to make up the national minimum wage:
- normal basic pay
- shift allowances or other similar payments
- any fee, bonus or commission
- Zero Hours payments
- Board & Lodgings
- Service charge given through the payroll (excluding any charge distributed by the employer to which section 4D(1) of the Payment of Wages Act 1991 applies)
What can’t be included for the National Minimum Wage (non reckonable components) *
The following payments cannot be included to make up the national minimum wage rate:
- any payment of expenses incurred by the employee in carrying out his/her employment
- Premiums including overtime, public holiday, Saturday, Sunday, unsocial hours or call out
- Allowances for special duties including a post of responsibility, on call or standby
- Tips or gratuities paid into a central fund and paid through the payroll
- Any charge distributed by the employer to which section 4D(1) of the Payment of Wages Act 1991 applies)
- any payment to the employee not made for their role as an employee
- any payment in kind or benefit in kind.
- any sum payable to an employee in lieu of notice of termination of employment
*these are not full lists
More information can be found here.
