Minimum wage 2027: €14.94 an hour
Ireland's adult national minimum wage rises by 79 cent, from €14.15 to €14.94 an hour, from 1 January 2027. To help employers absorb it, the weekly pay level where the higher rate of employer PRSI starts rises from €552 to €600.
What changes
The adult minimum wage goes from €14.15 to €14.94 an hour from 1 January 2027. A full-time employee on 39 hours a week moves from €551.85 to €582.66 a week.
Younger workers
Reduced rates apply to workers under 20 and rise in proportion with the adult rate. Check each young employee's rate before your first pay run of 2027.
Employer PRSI
The threshold for the higher employer PRSI rate rises from €552 to €600 a week. Some employees above €552 in 2026 will be under €600 in 2027, so the lower employer rate applies to them, which offsets part of the increase.
USC
The USC 2% band extends to €30,300 so that full-time minimum wage workers stay out of the 3% rate after the increase.
See who's affected with our 2027 payroll check.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.