Payment in Ireland

Minimum wage rates

Employees in Ireland are entitled to a national minimum wage. The rates vary by age group.

• Age 20 and over: €13.50 per hour
• Age 19: €12.15 per hour
• Age 18: €10.80 per hour

Payment frequency and pay day

Employers in Ireland are required to pay employees regularly. Most employees are paid monthly, but weekly or fortnightly payments are also used.

• Most common pay frequency: Monthly
• Other options: Weekly or fortnightly
• Pay day: Usually in the last week of each month. The exact day is determined by the employer's policy.

Methods of payment

Payments are generally made by bank transfer into the employee’s account. Employers must provide a payslip that shows details of the pay, including gross pay, deductions, and net pay.

• Common method: Electronic bank transfer
• Payslip: Must include clear details of payment and deductions

Pay components and deductions

Employee pay may include basic salary, overtime, bonuses, allowances, and other benefits. Employers must comply with statutory deductions.

• PAYE (Pay As You Earn) income tax
• PRSI (Pay Related Social Insurance)
• USC (Universal Social Charge)

Employees should receive clear information regarding any deductions taken from their wages.

Overtime and premium pay

There is no statutory obligation for a specific overtime rate in Ireland unless it is provided for by contract or collective agreement. Employers must comply with the National Minimum Wage for all hours worked.

• Overtime rates: Set by contract or collective agreement
• Minimum requirement: Hourly pay must not fall below minimum wage