From 1 January 2027, Ireland’s National Minimum Wage (NMW) for employees aged 20 and over will increase from €14.15 to €14.94 per hour, representing an increase of €0.79 per hour (approximately 5.6%).
Exemptions
The following categories of employees are excluded from the National Minimum Wage:
- Employees who are close relatives of the employer, where the employer operates as a sole trader.
- Craft apprentices within the meaning of the Industrial Training Act 1967 or the Labour of Services Act 1987.
Accordingly, employers should review their employees’ pay rates. They should ensure that these meet the new minimum wage requirements from the effective date.