In her first blog of the New Year Nuala McGowan, CPA, ACA, AIA and founder of McGowan Accountancy Services advises on changes to the national minimum hourly rate.
The national minimum hourly rate has increased to €14.15 with effect from 1st January 2026.
The new minimum hourly rates of pay are below.
| Category of employee | Hourly rate |
|---|---|
| Aged 20 and above | €14.15 |
| Aged 19 | €12.74 |
| Aged 18 | €11.32 |
| Aged under 18 | €9.91 |
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 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
For more information on this topic contact Nuala on or 090 66 25818 or 086 0352849.