National Minimum Wage
What is the minimum wage for the current year?
For 2026, the national minimum wage per week of whole-time employees is:
Age 18 years and over | €229.44* |
Age 17 years | €222.66 |
Under 17 years | €219.82 |
Other Sectoral Minimum Wages determined from the economic activity of the enterprise as stipulated in the applicable WRO may apply. Every employee is entitled to the statutory bonus and weekly allowance.
*National Agreement on the Minimum Wage signed by the Social Partners on the 25th October 2023 and effective by means of Legal Notice 287 of 2023 by clicking HERE.
The below are some examples to better help understand the implementation of the Minimum Wage.
Scenario 1
2025 Minimum Wage | €221.78 |
2025 Wage received by employee | €225.00 |
In 2025, the employees received a wage exceeding the minimum wage for that year.
Revised wages as per new agreement
COLA | Wage for 2026 | |
In 2026 | €4.66 per week | €229.66 |
In this case the wage of the employee of 2025 was already higher than the minimum wage of 2026 as per the amendments.
Therefore, the employee would only be entitled to the COLA awarded for 2025. The COLA is
added to the basic wage.
Scenario 2
2025 Minimum Wage | €221.78 |
2025 Wage received by employee | €222.00 |
2026 Wage received by employee with COLA | €226.66 |
2026 Minimum Wage | €229.44 |
In this case, the wage of the employee of 2025 was higher than the minimum wage of 2025.
However, it is lower than the minimum wage of 2026.
Therefore, the employee would be entitled to the COLA awarded for 2026, and pro-rata of the €3.00 (2023 national agreement by the low wage commission) supplement added on the minimum wage, to bring the employees in line with the minimum wages for 2026.
Revised wages as per new agreement
2025 Minimum Hourly Rate | €5.54 |
2025 Hourly rate received by employee | €8.00 |
2026 Hourly rate | €5.74 |
In this case, the hourly rate of the employee of 2025 was higher than the minimum hourly rate of 2025.
Therefore, the employee is only entitled to the COLA hourly rate of €0.12
Revised wages as per new agreement
2025 | €8.00 per hour |
2026 Wage received by employee with COLA | €8.12 per hour |
Scenario 4
2025 Minimum Hourly Rate | €5.54 |
2025 Hourly rate received by employee | €5.58 |
2026 Hourly rate | €5.74 |
In this case, the hourly rate of the employee of 2025 was higher than the minimum hourly rate of 2025.
However, it is lower than the minimum hourly rate as established for 2026.
Therefore, the employee is entitled to the COLA hourly rate of €0.12, and pro-rata of the hourly rate of the €3.00 (2023 national agreement by the low wage commission) as per the 2026 minimum wage.
Revised wages as per new agreement
2025 | €5.58 per hour |
2026 with COLA (€0.12) | €5.70 per hour |
Pro-rata supplement (to cover difference up to 2026 minimum hourly Rate) 2026 | €0.04 per hour |
2026 with COLA and pro-rata supplement | €5.74 per hour |
Part-Time Employees
The national minimum wage of part-time employees shall be calculated pro rata at the same hourly rate of a comparable whole-time employee in accordance with the relevant Wage Regulation Order (WRO). In cases where a WRO is not applicable, the pro rata is calculated using the weekly National Minimum Wage applicable for a comparable whole-time employee, divided by forty.
Where a WRO applies:
Weekly Minimum Wage of a comparable whole-time employee as per applicable WRO /
Weekly hours of work of a comparable whole-time employee as per applicable WRO
Where a WRO does NOT apply:
Weekly National Minimum Wage applicable to a comparable whole-time employee / 40
*Part-time employees are also entitled to the mandatory increase in the national minimum wage agreed between the Social Partners on the 25th October 2023 on a pro rata basis and in the same methodology explained above.
The relevant minimum wage may be determined from the economic activity of the enterprise as stipulated in the applicable WRO. The DIER published a Resource Pack containing information on the applicable sectoral minimum wages and other entitlements. You can download your online copy of the Resource Pack by clicking HERE.
The information provided is intended for general information only, if you require further details under which sector your organisation is classified kindly contact the Department of Industrial and Employment Relations.
