The minimum wage in Ireland stands at €10.50 per hour. Nevertheless, specific rates are designated based on age, delineated as follows:
- Under 18: €7.35, equivalent to 70% of the national minimum wage
- 18 years old: €8.40, reflecting 80% of the national minimum wage
- 19 years old: €9.45, constituting 90% of the national minimum wage
- National Minimum Wage (20+): €10.50, representing 100% of the national minimum wage
In cases where an employee receives board or lodgings (i.e., food or accommodation) from the employer, alternative maximum amounts may be applicable, namely:
- Board only: €0.94 per hour worked
- Accommodation only: €24.81 per week or €3.55 per day
Certain categories of employees are exempted from the National Minimum Wage, including:
- Close relatives of the employer, particularly in cases where the employer is a Sole Trader
- Craft apprentices as defined by the Industrial Training Act, 1967, or the Labour of Services Act, 1987
