The national minimum hourly rate will become €11.30 on 1 January 2023.
Category of employee
Aged 20 and above
Aged under 18
Since 4 March 2019 trainee rates have been abolished.
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 2023 are:
for board only €1.01 per hour worked
for accommodation only €26.70 per week or €3.81 per day
The following categories of employees are excluded from the National Minimum Wage:
employees who are close relatives of the employer, where the employer is a Sole Trader
a craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987
Note for employers
In order to ensure that the increase in the minimum wage does not result in employers attracting a higher level of PRSI charge solely due to this increase, the employer PRSI threshold will increase from €410 currently to €441 from 1 January 2023.