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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /9. Employment law / 9.2 Minimum wage

9.2 Minimum wage

Republic of Ireland

From 1 January 2025, the minimum wage is EUR 13.50 (EUR 12.70 in 2024).

The minimum wage includes the following allowances:

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•�� for lodgings only, from 1 January 2025: EUR 31.89 per week or EUR 4.55 per day (EUR 30.00 per week or EUR 4.28 per day in 2024)
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5.3.4 SIPSI declaration

5.2 Employee registration

7.1 Business travel and subsistence

9.5 Work permits

3.2 Sick leave and incapacity allowance

12. Checklist for employers

4.12 Beneficial loans

2.2 Social security contributions

6.2 Double tax relief

1.2 How are filings done?

7.3 Relocation costs

3.4 Private medical insurance

3.7.3 Sale of shares

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.1.3 Tax calculation

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)