At a glance
- On 1 January 2025, the statutory national minimum wage in Ireland increased, raising the gross minimum hourly wage for employees aged 20 and older to over EUR13.50 per hour.
- Employers should review employee payment rates to ensure compliance with the new national minimum wage.
On 1 January 2025, the national minimum wage increased in Ireland to EUR13.50 per hour. There are lower statutory rates for employees who are younger than 20, which can be found in the table below:
| Category of employee | Hourly rate |
| Aged 20 and above | EUR13.50 |
| Aged 19 | EUR12.15 |
| Aged 18 | EUR10.80 |
| Aged under 18 | EUR9.45 |
When calculating the national minimum wage, employers should include:
- Basic salary.
- Any shift premium.
- Commission or bonus.
- Service charge given through payroll (excluding tips / gratuities or service charges where customers are led to believe the charge will be e distributed to employees).
- Any zero-hours payments.
Up to EUR1.21 per hour worked can be included for food provided by the employer and up to EUR4.55 per day for accommodation provided by the employer.
Where the employer is a sole trader, close relatives are exempt from national minimum wage requirements, as are craft apprentices (within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987).
Employers should review employee payment rates to ensure compliance with the new national minimum wage.
If you require further advice or information on the national minimum wage in Ireland or employment queries more generally, please contact a member of the DLA Piper Ireland Employment Team.
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