John M Shanahan & Co.

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Chartered Accountants
Registered Auditors

Phone: 057 93 22100


Pay & Wage Rates

The basic method of calculating pay is to divide the gross pay amount by the total number of hours worked. To begin with, however, it is necessary to note what pay is taken into account, what hours are included as working hours and what is the pay reference period i.e.over what period the calculation is made.

Pay Slips
All employees are entitled to receive a pay slip with every payment of wages. This pay slip should show gross wage (wage before deductions) and the nature and amount of each deduction.

An employer is allowed to make the following deductions from an employee’s wage:
Any deduction required or authorised by law (e.g. PAYE or PRSI) Any deduction authorised by the term of an employee's contract (e.g. pension contributions, or particular till shortages) Any deduction agreed to in writing in advance by the employee (e.g. health insurance subscription, sports and social club membership subscription)
For further information download - Guide to Payment of Wages.
National Minimum Wage

The National Minimum Wage is €10.50 per hour.

Rates on or after 1st January 2022


Min Hourly rate of Pay As % of Minimum Wage
Experienced Adult Workers (Aged 20 & Over) €10.50 100%
Aged 19 €9.45 90%
Aged 18 €8.40 80%
Aged Less than 18 €7.35 70%

What Makes up Gross Pay

For the purposes of the national minimum wage, your gross wage  includes:

  • Your basic wage/salary;
  • Any shift premium (for example, extra Sunday pay);
  • Bonus;
  • Service charge

    If you get food (known as board) or accommodation (known as lodgings) from your employer, the following amounts are included in the minimum wage calculation:
    Board rates since 1 January 2022:
  • €0.94 per hour worked (calculation at hourly rate)
    Lodging rates since 1 January 2022;
  • €24.81 per week or €3.55 per day


Employers must pay a national minimum wage to work experience placements, work trials, internships and any other employment practice involving unpaid work or working for room and board.


Workers not entitled to minimum wage

You are not entitled to receive the national minimum wage if you are:

  • Employed by a close relative (for example, a spouse, civil partner or parent), or
  • In a statutory apprenticeship, or
  • Aged under 20 (see ‘Rates’ above)


For further information on the national minimum wage see the detailed guide to the Minimum Wage Act 2000 (pdf) or contact Workplace Relations Customer Services

For further details visit Work Place Relations site.


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