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Payment in Ireland

Employee pay regulations in Ireland

Irish pay regulations ensure fair, transparent compensation under the National Minimum Wage Act and Payment of Wages Act.

Minimum Wage

The national minimum wage is the statutory minimum hourly rate most employers must pay. It was increased to €14.15 effective 1 January 2026. Reduced (sub-minimum) rates apply for younger workers

Age group

Hourly rate

% of adult rate

Notes

20 years and over

€14.15

100%

Standard adult rate

19 years

€12.74

90%

Automatic

18 years

€11.32

80%

Automatic

Under 18 years

€9.91

70%

Automatic

Includes basic pay, shift allowances, and service charges. Excludes overtime, certain tips. Higher rates may apply in regulated sectors (e.g., security, contract cleaning) via Employment Regulation Orders.

Frequency

Payments must be made at regular intervals not exceeding one month (per employment contract or established practice). Monthly is the most common for full-time/salaried employees

Payday

Payday is typically in the last week of the month (for monthly cycles), but the exact day is set by the employer and should remain consistent to avoid disputes.

Payslips

Every employee must receive a written payslip (paper or electronic) with each payment, including:

  • Gross pay
  • All deductions (PAYE, PRSI, USC, etc.) with amounts and descriptions
  • Net pay
  • Hours worked (for hourly employees)
  • Pay period
  • Employer/employee details

Electronic payslips are allowed if accessible. Failure to provide compliant payslips can result in fines up to €2,500 per breach.

Deductions from pay

Deductions from pay are only permitted if:

  • Required by law (tax, PRSI, USC)
  • Authorized in the employment contract
  • Agreed in writing by the employee.

Deductions cannot reduce pay below the applicable minimum wage (except statutory items). Advance notice is required for certain deductions.

Final pay on termination

Final wages must be paid promptly (usually next payday or sooner) and include:

  • Accrued holiday pay
  • Notice pay (if applicable)\
  • Any due bonuses/commissions

Deductions only if authorised (e.g., unreturned property). Statutory redundancy (if qualifying) is paid separately.

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