Minimum Wage Ireland 2026: Rates by Age and What a Worker Really Costs
The hourly rates from 1 January 2026, what Budget 2027 changes, and a worked example showing why the 40th hour of a minimum-wage week costs the employer €28.18 in pay and PRSI.
Rules, deadlines and calculations explained with worked examples and official sources – plus an Excel template when you are ready to start.
The hourly rates from 1 January 2026, what Budget 2027 changes, and a worked example showing why the 40th hour of a minimum-wage week costs the employer €28.18 in pay and PRSI.
All 10 dates for 2026 and 2027, the four benefits an employer can give, the 40-hour rule for part-timers – and a worked example of one Christmas weekend with three very different answers.
Why it is still 5 days in 2026, how to work out the daily rate, a worked example with two employees, how Illness Benefit takes over – and the records the Sick Leave Act requires.
Four years from the course date – after that the card is not valid on site. How to renew by test or one-day course, what to do when a card has lapsed or gone missing, and how a contractor keeps track of a whole crew.
The Revenue table by engine size and km band, a full-year example where one car crosses three bands, and the rules and records that keep mileage tax-free.
When each tenancy must be registered and renewed, what late fees and fines apply, and how far the rent can rise under the national CPI / 2% cap – with a rent review worked out after 12 and after 18 months.
When a client has to appoint a PSDP and a PSCS under the 2013 Construction Regulations, what each one does, the eight records a PSCS should be able to show, and a six-week job that two Saturdays make notifiable.
What the HSA's GA1 form records, the Schedule 1 periods for each type of equipment, what happens when a defect is found, the weekly check on site – and a 12-month examination calendar for a small fleet.
What you can deduct, why RTB registration decides your mortgage interest, and a full 2026 example – income tax, USC, PRSI and the €1,000 relief – ending with the preliminary tax due by 31 October.
What section 19 really requires, how to size the fund from the building's components, and a 24-apartment example where modernising the lift empties a fund set at €200 a unit.