National Minimum Wage increase from 1st January 2016

With effect from the 1st January 2016 the National Minimum Wage will be increased to €9.15 per hour for an experienced adult worker (previously €8.65 per hour).

Who is an Experience Adult Worker?

An experienced adult worker is an employee who is not:

Who does it not apply to?

The National Minimum Wage rate does not apply to the remuneration of a person who is;

Alternative minimum rates may be set down within Employment Regulation Orders (EROs) of the Joint Labour Committees or Registered Employment Agreements (REAs) created by Employment Collective Agreements between employers and Trade Unions.

Working Hours

Full time, part time, temporary or casual employees are all entitled to the national minimum wage for the following hours worked;

All hours where an employee carries out an activity for an employer including;


Where an employee’s hours of work are uncontrolled or unsupervised and their average pay would be not less than 150% of the minimum adult rate, they must maintain written records of hours worked and return these to the employer.

Structured Training

Structured Training must involve;

There must be an assessment and certification procedure or written confirmation that a course/training has been completed.

Dylan Byrne is a Director in OSK. Contact OSK accountants for more details on the minimum wage increase or in relation to any tax and accounting matter on  01 439 4200.

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