The national minimum hourly rate is €10.50 from 1 January 2022.
Category of Employee Hourly Rate:
Aged 20 and over €10.50
Under 18 €7.35
Aged 18 €8.40
Aged 19 €9.45
Since 4 March 2019 trainee rates have been abolished.
For the purposes of the National Minimum Wage your gross wage includes, for example, the basic salary and any shift premium, bonus or service charge.
If you receive board or lodgings, that is food or accommodation from your employer, the maximum amounts that can be included are:
for board only €0.94 per hour worked
for accommodation only €24.81 per week or €3.55 per day
From 1 January 2022 the following categories of employees are excluded from the National Minimum Wage:
employees who are close relatives of the employer, where the employer is a Sole Trader
a craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987
Note for Employers:
In order to ensure that the increase in the minimum wage does not result in employers attracting a higher level of PRSI charge solely due to this increase, the employer PRSI threshold will increase from €398 currently to €410 from 1 January 2022.
