Minimum Wage Ireland 2026 – Take-Home Pay After Tax
Full-time and part-time breakdowns after PAYE, USC and PRSI
Full-time and part-time breakdowns after PAYE, USC and PRSI
Ireland's national minimum wage rose to €13.50 per hour from 1 January 2026. This page shows exactly what a minimum-wage worker takes home each week, month and year after PAYE income tax, USC and PRSI are deducted — including part-time comparisons.
The national minimum wage (NMW) in Ireland is set by the Low Pay Commission and is reviewed annually. From 1 January 2026 the rate is €13.50 per hour for adults aged 20 and over. This applies to almost all employees in the Republic of Ireland regardless of sector, though some exceptions exist for certain apprenticeships and sub-minimum rates for workers under 20.
Ireland's minimum wage is among the highest in the European Union in absolute terms. The government's medium-term target, tied to Living Wage policy, aims to keep the NMW at approximately 60% of median earnings.
From January 2026, all workers aged 20+ are entitled to at least €13.50 per hour regardless of experience, job title or sector (with limited statutory exceptions). If your employer is paying less, you can contact the Workplace Relations Commission (WRC).
A standard full-time week in Ireland is typically 39 hours. Over 52 weeks, that gives an annual gross salary of:
€13.50 × 39 hrs × 52 weeks = €27,378 gross per year
The standard rate band for a single person is €44,000. Since €27,378 falls entirely within the standard band:
USC applies to gross income over €13,000. Minimum-wage earners pay USC at the following bands:
Note: Workers earning €13,000 or less are exempt from USC entirely.
Class A PRSI applies at 4.35% on all earnings (no lower threshold for employees once the weekly earnings exceed €352):
| Component | Amount |
|---|---|
| Gross salary | €27,378.00 |
| Less PAYE | − €1,725.60 |
| Less USC | − €367.38 |
| Less PRSI | − €1,190.94 |
| Net annual take-home | €24,093.08 |
| Net monthly take-home | €2,007.76 |
| Net weekly take-home | €463.33 |
Effective tax rate (all deductions as % of gross): 12.0%. Minimum-wage workers retain a high share of gross pay because most of their income falls in the 20% PAYE band and low USC bands.
Many minimum-wage workers are part-time. The table below compares annual gross, total deductions, and net pay for common part-time hours at €13.50/hr.
| Hours/week | Gross annual | PAYE | USC | PRSI | Net annual | Net monthly |
|---|---|---|---|---|---|---|
| 20 hrs/week | €14,040 | €558.00 | €50.63 | €610.74 | €12,820.63 | €1,068.39 |
| 25 hrs/week | €17,550 | €810.00 | €161.88 | €763.43 | €15,814.69 | €1,317.89 |
| 30 hrs/week | €21,060 | €1,062.00 | €271.13 | €916.11 | €18,810.76 | €1,567.56 |
| 39 hrs/week (full-time) | €27,378 | €1,725.60 | €367.38 | €1,190.94 | €24,093.08 | €2,007.76 |
At 20 hours/week the annual gross is €14,040, which exceeds the €13,000 USC exemption threshold. USC applies as follows:
The figures in the table above use the standard annual band method consistent with the Revenue PAYE Modernisation system.
Take-home pay of around €2,008 per month (full-time) needs to stretch across significant living costs. Here is a rough cost breakdown for a single person renting in a regional Irish city in 2026:
| Expense | Estimated monthly cost |
|---|---|
| Rent (shared house, regional city) | €700 – €900 |
| Groceries | €250 – €350 |
| Transport (bus/train pass or fuel) | €100 – €200 |
| Utilities (share of bills) | €80 – €130 |
| Phone & broadband (share) | €30 – €50 |
| Health / GP visits / medications | €30 – €60 |
| Total estimated outgoings | €1,190 – €1,690 |
| Remaining after essentials | €318 – €818 |
Dublin rents for a room typically start at €900–€1,200, leaving very little discretionary income for a single minimum-wage earner. The gap between the minimum wage and a genuine living wage — which advocacy groups estimate at approximately €15.00–€15.50/hr for 2026 — remains a subject of political debate in Ireland.
A single person under 70 earning less than roughly €304/week (net) qualifies for a medical card. Full-time minimum wage workers at ~€463/week net exceed this threshold and are generally not eligible, though they may qualify for a GP visit card (threshold ~€418/week for a single person).
PRSI contributions made by minimum-wage workers count toward their State Pension entitlement. To qualify for the full contributory State Pension (currently €277.30/week in 2026), a worker generally needs 40 years of full-rate PRSI contributions (Class A). A full-time minimum-wage worker on Class A PRSI accumulates one contribution per week of employment, so consistent full-time work builds pension rights normally.
If you are on minimum wage and your employer offers an occupational pension scheme, consider contributing even a small amount. Every euro contributed at the 20% tax rate effectively costs you only €0.80, and your employer may match contributions. See our pension tax relief guide for full details.
The national minimum wage is €13.50 per hour for adults aged 20 and over, effective from 1 January 2026. Sub-minimum rates apply for workers aged 18 (€10.80) and 19 (€12.15).
A full-time minimum-wage worker (39 hrs/week) takes home approximately €463 per week after PAYE, USC and PRSI deductions in 2026.
Yes, if annual earnings exceed €13,000. A full-time minimum-wage worker earns €27,378/yr and pays USC of approximately €367/year (an effective USC rate of about 1.3%). Workers earning €13,000 or less annually are fully exempt from USC.
No. The living wage is an independently calculated figure representing what workers need to meet basic living costs. For 2026 it is estimated at approximately €15.00–€15.50/hr. The legal minimum wage (€13.50/hr) is a statutory floor set by the government, not a measure of actual living costs.
If you work part of the year only, you may have unused tax credits. Revenue will issue a refund when you file a tax return or when your employer updates your tax certificate mid-year. Full-time minimum-wage workers for the full year generally do not receive large refunds as their credits are already applied through payroll.
Most employees — including minimum-wage workers — pay Class A PRSI at 4.35%. This entitles them to a range of social welfare benefits including Jobseeker's Benefit, Illness Benefit, and the contributory State Pension.
Your employer must provide a payslip showing gross pay, hours worked and all deductions. If you believe you are being underpaid, contact the Workplace Relations Commission at workplacerelations.ie or call 0818 80 80 90.