# Minimum wage in Ireland 2026 | Work and tax | Moving to Ireland > Ireland has one of the higher statutory minimum wages in the EU, and it is reviewed every year on the advice of the Low Pay Commission. If you are… Source: https://www.movingtoireland.co/guides/work-and-tax/minimum-wage-ireland-2026/ Work and tax · Step 2 of 6 # Minimum wage in Ireland 2026 4 min read · Updated 13 September 2026 Ireland has one of the higher statutory minimum wages in the EU, and it is reviewed every year on the advice of the Low Pay Commission. If you are arriving to work in hospitality, retail, care, cleaning, agriculture or an entry-level role, the minimum wage sets the floor for what an employer may legally pay you. This guide covers the 2026 rate, the lower rates for young workers, what an employer may and may not deduct, the hours you can expect, and where the Government's living wage plan stands. ## The 2026 rate From **1 January 2026** the National Minimum Wage for an experienced adult worker is **€14.15 per hour**, up 65 cent from €13.50 in 2025. On a standard 39-hour week that is €551.85 gross, or roughly **€28,700 a year**. The 2026 Budget widened the 2% USC band to exactly €28,700 so that someone on the full-time minimum wage does not tip into the 3% band. In July 2026 the Low Pay Commission recommended a further increase of 79 cent for 2027; the rate for 2027 will be confirmed in Budget 2027 in October 2026. The rate applies to almost all employees, including part-time, casual, agency and temporary staff, regardless of nationality or immigration status. It does not apply to close relatives of the employer (a spouse, parent or child, for example) or to registered craft apprentices, whose pay is set under their apprenticeship terms. ## Sub-minimum rates for under 20s Younger workers may legally be paid a percentage of the adult rate. The percentages are fixed in law, so the youth rates move automatically whenever the main rate changes.
WorkerShare of adult rateHourly rate 2026
Aged 20 and over100%€14.15
Aged 1990%€12.74
Aged 1880%€11.32
Under 1870%€9.91
Many employers pay the full adult rate to everyone, but they are not obliged to. If you are 18 or 19 and receive an offer, check which rate is being used. Sectoral Employment Orders and Employment Regulation Orders set higher legal minimums in construction, security, contract cleaning and some other sectors, so the €14.15 figure is a floor rather than the going rate in those industries. ## What counts and what can be deducted Your basic pay, shift premiums, piece rates and commission all count towards the minimum wage. Overtime premiums, tips, service charges, expenses and most allowances do not. Since the Payment of Wages (Amendment) (Tips and Gratuities) Act 2022, electronic tips and service charges must be passed on to staff and may not be used to top up pay to the minimum. An employer may take a fixed amount off your pay for board and lodging that they provide, but only within limits set by the Department of Enterprise. From 1 January 2026 the maximum that can be counted is **€1.27 per hour worked** for meals and **€33.42 per week** (or €4.77 per day) for accommodation, whatever the food or room actually costs the employer. Deductions for uniforms, training, breakages or till shortages are only lawful if they are in your contract or you have agreed in writing, and they must be fair and proportionate. Any other deduction that pushes your hourly pay below the minimum wage is illegal. ## Hours, breaks and payslips Full-time work in Ireland is typically 37 to 40 hours a week, and the Organisation of Working Time Act caps the average at 48 hours over a reference period. You are entitled to a 15-minute break after 4.5 hours and a 30-minute break after 6 hours, and to at least 11 hours' rest between shifts. Sunday work must attract a premium, extra time off or a rate that already takes Sunday work into account. Every employee is entitled to a written statement of core terms within 5 days of starting, and to a payslip showing gross pay and each deduction. Employees on the minimum wage build up paid annual leave in the normal way (8% of hours worked, up to 4 weeks) and are entitled to statutory sick pay, which is 70% of normal pay up to €110 a day for 5 days in 2026. ## The living wage plan In 2022 the Government committed to replacing the minimum wage with a national living wage set at **60% of the median hourly wage**. The original target date was 2026. In 2025, after lobbying from small businesses over rising costs, the timeline was pushed back and the target is now to reach 60% of median earnings by **2029**, with the minimum wage rising in steps each January until then. This is separate from the voluntary Living Wage Technical Group figure, which is a research-based estimate of what a single adult needs to live on and is €15.40 per hour for 2025/26. Employers are not obliged to pay that figure, but many larger companies and public bodies use it as a benchmark. ## If you are underpaid You can ask your employer for a written statement of your average hourly pay for any period in the previous 12 months, and they must supply it within 4 weeks. If the statement shows you were paid below the minimum, you can bring a complaint to the Workplace Relations Commission (WRC) within 6 months, and the WRC inspectorate can also investigate employers directly. It is unlawful for an employer to penalise you for asking about your pay or making a complaint. ## ★ Useful links - [Citizens Information: minimum wage](https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/pay-and-employment/minimum-wage/) - [Workplace Relations Commission: minimum wage](https://www.workplacerelations.ie/en/what_you_should_know/hours-of-work/minimum-wage/) - [Department of Enterprise: National Minimum Wage](https://www.gov.ie/en/department-of-enterprise-tourism-and-employment/campaigns/national-minimum-wage/) - [Low Pay Commission](https://www.lowpaycommission.ie/) - [Living Wage Technical Group](https://www.livingwage.ie/) ![](https://www.movingtoireland.co/apple-touch-icon.png) You have read 26% of this guide ## Keep reading in the Moving to Ireland app The rest of **Minimum wage in Ireland 2026** — about 3 minutes more — is in the app, free to download, alongside 98 other guides and a checklist built around your own move. Still to come in this guide - Sub-minimum rates for under 20s - What counts and what can be deducted - Hours, breaks and payslips - The living wage plan [Download free on the App Store](https://apps.apple.com/app/moving-to-ireland/id6446055261) iPhone and iPad · no account needed ## More on work and tax [All 6 guides in this section](https://www.movingtoireland.co/guides/work-and-tax/) - ### [Salary after tax in Ireland: what you actually take home](https://www.movingtoireland.co/guides/work-and-tax/salary-after-tax-in-ireland/) The salary in your job offer is a gross figure. Before it reaches your bank account, three separate deductions come off it: income tax, the Universal… 4 min read - ### [PAYE explained for newcomers](https://www.movingtoireland.co/guides/work-and-tax/paye-explained-for-newcomers/) If you are employed in Ireland, you almost never send money to the tax office yourself. 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