National Minimum Wage as of 1st January 2021.
The National Minimum Wage as of 1st January 2021 will be €10.20 per hour.
| Age | Amount | % of NMW |
| National Minimum Wage | €10.20 | 100% |
| Under 18 | €7.14 | 70% |
| 18 years old | €8.16 | 80% |
| 19 years old | €9.18 | 90% |
Since 4 March 2019 trainee rates are 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 are:
- for meals only €0.91, per hour worked
- €24.10 for accommodation only per week or €3.45 per day
from 1 January 2021.
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 €395 currently to €398 from 1 January 2021.
The following payments are not regarded as wages:
- any payment of expenses incurred by the employee in carrying out his/her employment
- any payment by way of a pension, allowance or gratuity in connection with the death, retirement or resignation of the employee or as compensation for loss of office
- any payment referable to the employee’s redundancy
- any payment to the employee otherwise than in his/her capacity as an employee
- any payment in kind or benefit in kind.