What is the minimum wage for the
current year?
For 2024, the national minimum
wage per week of whole-time employees is:
| Age 18 years and over |
€213.54* |
| Age 17 years |
€206.76 |
| Under 17 years |
€203.92 |
Other Sectoral Minimum Wages determined from the economic activity of the enterprise as stipulated in the applicable WRO may apply. Every employee is entitled to the statutory bonus and weekly allowance.
*National Agreement on the Minimum Wage signed by the Social Partners on the 25th October 2023 and effective by means of Legal Notice 287 of 2023 by clicking HERE.
The below are some examples to better help understand the implementation of the Minimum Wage.
| 2023 Minimum Wage |
€192.73 |
|---|
| 2023 Wage received by employee |
€216.00
|
|---|
| In
2023, the employees received a wage exceeding the minimum wage for that year. |
|---|
| |
|---|
Revised
wages as per new agreement
|
|---|
| |
COLA |
Wage
for 2024
|
|---|
| In 2024 |
€12.81
per week |
€228.81
|
|---|
|
In this case the wage of the
employee of 2023 was already higher than the minimum wage of 2024 as per the amendments.
Therefore, the employee would
only be entitled to the COLA awarded for 2024. The COLA is
added to the basic wage. |
|---|
|
|---|
| 2023 Minimum Wage |
€192.73 |
|---|
| 2023 Wage received by employee |
€196.00
|
|---|
| 2024
Wage received by employee with COLA |
€208.81 |
|---|
| 2024
Minimum Wage |
€213.54 |
|---|
In this case, the wage of the
employee of 2023 was higher than the minimum wage of 2023.
However, it is lower than the
minimum wage of 2024.
Therefore, the employee would be
entitled to the COLA awarded for 2024, and pro-rata of the 8 euro supplement added on the
minimum wage, to bring the employees in line with the minimum wages for 2024. |
|---|
| |
|---|
Revised wages as per new agreement
|
|---|
| |
COLA |
Wage for 2024
|
|---|
| In 2024 |
€12.81 per week |
€208.81 |
|---|
| Pro-rata
supplement (to cover difference up to 2024 minimum wage) |
€4.73
per week |
€213.54 |
|---|
| 2023 Minimum
Hourly Rate |
€4.82 |
|---|
| 2023 Hourly
rate received by employee |
€6.00
|
|---|
| 2024
Hourly rate |
€5.34 |
|---|
In this case, the hourly rate of
the employee of 2023 was higher than the minimum hourly rate of 2023.
Therefore, the employee is only entitled to the
COLA hourly rate of €0.32
|
|---|
Revised wages as per new agreement
|
|---|
| 2023 |
€6.00 per hour |
|---|
| 2024 |
€6.32 per hour
|
|---|
| 2023 Minimum Hourly Rate |
€4.82 |
|---|
| 2023 Hourly
rate received by employee |
€4.90
|
|---|
| 2024 Hourly rate |
€5.34 |
|---|
In this case, the hourly rate of
the employee of 2023 was higher than the minimum hourly rate of 2023. However, it is lower
than the minimum hourly rate as established for 2024.
Therefore, the employee is
entitled to the COLA hourly rate of €0.32, and pro-rata of the hourly rate of the 8 euro as per the 2024 minimum wage.
|
|---|
Revised wages as per new agreement
|
|---|
| 2023 |
€4.90 per hour |
|---|
| 2024 with COLA (€0.32) |
€5.22 per hour |
|---|
Pro-rata supplement
(to cover difference up to 2024 minimum hourly
Rate) |
€0.12 per hour |
|---|
| 2024 with COLA and pro-rata supplement |
€5.34 per hour |
|---|
Part-Time Employees
The national minimum wage of part-time employees shall be calculated pro rata at the same hourly rate of a comparable whole-time employee in accordance with the relevant Wage Regulation Order (WRO).
In cases where a WRO is not applicable, the pro rata is calculated using the weekly National Minimum Wage applicable for a comparable whole-time employee, divided by forty.
Where a WRO applies:
Weekly Minimum Wage of a comparable whole-time employee as per applicable WRO /
Weekly hours of work of a comparable whole-time employee as per applicable WRO
Where a WRO does NOT apply:
Weekly National Minimum Wage applicable to a comparable whole-time employee / 40
*Part-time employees are also entitled to the mandatory increase in the national minimum wage agreed between the Social Partners on the 25th October 2023 on a pro rata basis and in the same methodology explained above.
Sectoral Minimum Wages
The relevant minimum wage may be determined from the economic activity of the enterprise as stipulated in the applicable WRO. The DIER published a Resource Pack containing information on the applicable sectoral minimum wages and other entitlements. You can download your online copy of the Resource Pack by clicking
HERE.
The information provided is intended for general information only, if you require further details under which sector your organisation is classified kindly contact the Department of Industrial and Employment Relations.