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National minimum wage

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Summary

Details of the National Minimum Wage (NMW) in Sage 50 Payroll Ireland.

Description

The National Minimum Wage sets the minimum hourly pay for employees in Ireland. Rates change based on age and apply from specific dates. From 1 January 2026, the National Minimum Wage increases to €14.15 per hour. You can find further information about the NMW from gov.ie.

When the new minimum wage applies

The minimum wage applies based on the pay date, not the period worked. If you pay employees on or after 1 January 2026, the new rates apply to all earnings in that pay run.

NOTE:

Sage 50 Payroll Ireland applies the correct minimum wage based on the pay date.

 

Minimum wage rates from January 2026

  • Employees aged 20 and over: €14.15 per hour
  • Employees aged 19: €12.74 per hour
  • Employees aged 18: €11.32 per hour
  • Employees under 18: €9.91 per hour

Previous minimum wage rates

From January 2025

  • Employees aged 20 and over: €13.50 per hour
  • Employees aged 19: €12.15 per hour
  • Employees aged 18: €10.80 per hour
  • Employees under 18: €9.45 per hour

From January 2024

  • Employees aged 20 and over: €12.70 per hour
  • Employees aged 19: €11.43 per hour
  • Employees aged 18: €10.16 per hour
  • Employees under 18: €8.89 per hour

From January 2023

  • Employees aged 20 and over: €11.30 per hour
  • Employees aged 19: €10.17 per hour
  • Employees aged 18: €9.04 per hour
  • Employees under 18: €7.91 per hour

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