26 October 2026
A number of employment-related changes announced under Budget 2027 are scheduled to take effect on 1 January 2027, including an increase to the National Minimum Wage and changes to employer PRSI thresholds. Employers should ensure that payroll arrangements have been updated and that employees receive the correct statutory entitlements from the applicable date. National Minimum Wage Now €14.94 The National Minimum Wage increases to €14.94 per hour for employees aged 20 and over, representing an increase of 79 cent from the previous rate of €14.15. Employers must ensure that eligible employees r…