Low Pay Commission

In Budget 2026 the government has accepted the recommendations of the 2025 Low Pay Commission Report on the National Minimum Wage.

The National Minimum Wage rate is changing from €13.50 to €14.15 from 1 January 2026.

From 1 January 2026, the following rates apply:

The National Minimum Wage applies to most employees. It is the minimum hourly pay rate that must be paid.It applies to full-time, part-time, temporary, casual employees and seasonal workers. The following categories of employees are excluded:

• Employees who are close relatives of the employer, where the employer is a Sole Trader, such as a spouse, civil partner, parent, step-parent, grandparent, child, step-child, grandchild, sibling or half-sibling of the employer.
• A craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987.

For the purposes of the National Minimum Wage your gross wage includes, for example, the basic salary and any shift premium, bonus or service charge.

If you receive board or lodgings, that is food or accommodation from your employer, the maximum amounts that can be included from 1 January 2026 are for:

• board only €1.27 per hour worked
• accommodation only €33.42 per week or €4.77 per day.

The Low Pay Commission makes recommendations to the Minister for Enterprise, Tourism and Employment designed to set a minimum wage that is fair and sustainable.

When appropriate the minimum wage can be adjusted to assist as many low-paid workers as possible without harming overall employment or competitiveness.

The Low Pay Commission has recommended an €0.65 increase in the 2026 National Minimum Wage. Read the Low Pay Commission Annual Report 2025.

Should you wish to contact the Low Pay Commission in relation to the national minimum wage or matters relating to the low paid, please see contact details below.