The National Minimum Wage ensures most employees are paid a minimum hourly rate. This applies to full-time, part-time, temporary, casual, and seasonal workers. However, certain categories, such as close relatives of sole traders and craft apprentices, are excluded. Minimum Wage Rates for 2025
From January 1, 2024, to December 31, 2024, the following minimum wage rates apply:
Age | Hourly Rate | % of NMW |
---|---|---|
Under 18 | €8.89 | 70% |
18 years old | €10.16 | 80% |
19 years old | €11.43 | 90% |
20+ (National Minimum Wage) | €12.70 | 100% |
From January 1, 2025, new rates will come into effect:
Age | Hourly Rate | % of NMW |
---|---|---|
Under 18 | €9.45 | 70% |
18 years old | €10.80 | 80% |
19 years old | €12.15 | 90% |
20+ (National Minimum Wage) | €13.50 | 100% |
Additional Rules and Pay Components
Certain pay elements can be included to calculate the minimum wage (reckonable components), such as:
- Normal basic pay
- Shift allowances, fees, bonuses, or commissions
- Payments for zero hours
- Board and lodgings
However, some components, like overtime premiums, expense reimbursements, and tips paid into a central fund, cannot be included (non-reckonable components).
Board and Lodgings Allowances
If board or accommodation is provided, the following amounts can be included:
Period | Meals (per hour) | Accommodation (per week) | Accommodation (per day) |
---|---|---|---|
January 1, 2024 – December 31, 2024 | €1.14 | €30.00 | €4.28 |
From January 1, 2025 | €1.21 | €31.89 | €4.55 |
Employer Responsibilities
Employers must maintain records showing compliance with minimum wage requirements for three years. They must also provide employees with a written statement of their average hourly pay upon request.
Victimisation Protections
Employees are legally protected from victimisation for asserting their right to the national minimum wage.
Keep track of these rates and understand your entitlements! Minimum Wage Rates for 2025
