The 2026 rate
The National Minimum Wage in Ireland from 1 January 2026 is €14.15 per hour for an experienced adult worker. This represents an increase from the 2025 rate as part of the gradual move toward the Living Wage benchmark.
Sub minimum rates
Younger workers and those without experience may be paid reduced rates:
| Category | 2026 minimum rate | | --- | --- | | Aged 20 and over (experienced adult) | €14.15 | | Aged 19 | €12.74 (90 percent) | | Aged 18 | €11.32 (80 percent) | | Under 18 | €9.91 (70 percent) |
Who is covered
The minimum wage applies to most employees including:
- Full time and part time
- Temporary, casual, and seasonal
- Apprentices in some statutory schemes (with separate rates)
It does not apply to:
- Close family of the employer working in a family business or farm
- People in voluntary work
- Statutory apprentices in regulated trades during early years
What counts as wages
For minimum wage calculation, the gross pay includes:
- Basic salary or hourly rate
- Shift premiums
- Commission and bonuses (regular, contractual)
- Service charges paid through payroll
It does not include:
- Tips and gratuities paid directly by customers
- Premium pay for overtime
- Travel, lunch, and other allowances
- Notional value of benefits in kind
Worked example, 39 hour week
Saoirse is 25 and works 39 hours weekly at minimum wage.
- Weekly gross: 39 x €14.15 = €551.85
- Annual approximate: €551.85 x 52 = €28,696
Worked example, board and lodging
If an employer provides board and lodging, an offset can apply. The offset values for 2026 are:
- Lodging only: €30.00 per week
- Board only: €60.00 per week
- Full board and lodging: €90.00 per week
These are subtracted from minimum wage compliance calculations.
Pay reference period
Minimum wage compliance is checked over a "pay reference period" specified by the employer, usually the same as the pay frequency (weekly, fortnightly, monthly). Total earnings divided by total hours worked must meet the minimum.
Recourse for underpayment
Workers can:
- Raise the issue with the employer
- Refer to the Workplace Relations Commission
- Seek a determination order from the Labour Court if needed
Employers face fines and back pay obligations for breaches.
Educational notice
This article is general guidance. Always check current minimum wage rates with the WRC or workplacerelations.ie for the latest figures.