As of 1st February, as set out in the National Minimum Wage Order 2020, Ireland’s minimum wage has increased to €10.10 per hour or part thereof, based on age of employee.


Calculating hourly rate

As stated in the National Minimum Wage Order 2020, the basic calculation is the gross pay is divided by the total number of hours worked.  Your Gross pay should include;

  • Shift premium
  • Bonus
  • Service Charge
  • Board (if applicable, 0.90c per hour worked)
  • Lodgings (if applicable, €23.86 per week or €3.42 per day)

As per the National Minimum Wage Order 2020, it must be clear what pay is taken into account, working hours and the period it covers. Hours worked should take into account overtime, travel (where this is part of the job) and training

The following do not count as pay and cannot be included when calculating the minimum wage;

  • Overtime premium
  • Call-out premium
  • Service pay (tips paid directly to you)
  • Unsocial hours premium
  • Tips which are placed in a central fund managed by the employer and paid as part of your wages
  • Premiums for working public holidays, Saturdays or Sundays
  • Allowances for special or additional duties
  • On-call or standby allowances
  • Certain payments you receive when absent from work, for example sick pay, holiday pay or pay during health and safety leave
  • Payment connected with leaving the employment, including on retirement
  • Contributions paid by the employer into any occupational pension scheme available to you
  • Redundancy payments
  • An advance payment of, for example, salary: the amount involved will be taken into account for the period when you would normally have received it
  • Payment in kind or benefit in kind, other than board or lodgings
  • Payment not connected with your employment
  • Compensation for injury or loss of tools
  • Award as part of a staff suggestion scheme
  • Loan by the employer to you


You are not entitled to the national minimum wage if;

  • Employed by a close relative (i.e spouse, parent) or
  • In a statutory apprenticeship or
  • Under 20 (this Act only guarantees you a reduced or sub-minimum rate of the national wage, as per table above)

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