## 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:
1. Raise the issue with the employer
2. Refer to the Workplace Relations Commission
3. 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.