Summary
Description
There’s a minimum amount you must pay most of your employees. This is the National Minimum Wage.
You can use Sage Payroll to check you aren’t paying below this amount.
This article explains what the National Minimum Wage is and how Sage Payroll can check it for you.
Resolution
What is the National Minimum Wage?
The National Minimum Wage is the lowest amount you must pay most of your employees.
It's an hourly amount and depends on their age.
| Employee age | Hourly rate- 2026 |
| 20 and over | €14.15 |
| 19 | €12.74 |
| 18 | €11.32 |
| Under 18 years | €9.91 |
2027 Rates
The 2027 National Minimum Wage rate will increase by €0.79 for people aged 20 from €14.15 to €14.94
| Employee age | Hourly rate - 2027 |
| 20 and over - (100%) | €14.94 |
| 19 -(90%) | €13.45 |
| 18 - (80%) | €11.95 |
| Under 18 years - (70%) | €10.46 |
2025 Rates
The 2025 National Minimum Wage rates were as follows:
| Employee age | Hourly rate |
| 20 and over | €13.50 |
| 19 | €12.15 |
| 18 | €10.80 |
| Under 18 years | €9.45 |
Get a better understanding of how the National Minimum Wage affects your business. Read the article on the Gov.ie website.
National Minimum Wage check
Sage Payroll now performs a National Minimum Wage check in your pay run. The check shows if your eligible hourly payments meet the government legislation for the National Minimum Wage.
In the pay run, payroll checks employee hourly payments. It will warn you if they don't meet the National Minimum Wage.
You can correct and change them if necessary.
If you need help with your pay run, read our article Processing your payroll.
Employee Minimum Wage Rates
The Employee Minimum Wage Rates report shows each employee's Minimum Wage band and required hourly rate.
Run the report from the Reporting drop-down menu. Select Employee Minimum Wage Rates.