National Minimum Wage will increase on 1 January 2021

The national minimum hourly rate will become €10.20 on 1 January 2021.

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.

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

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.