📋 Tender Overview
The national minimum hourly rate will become 11.30 on 1 January 2023. Since 4 March 2019 trainee rates have been abolished. For the purposes of the National Minimum Wage your gross wage includes for example the basic salary and any shift premium bonus or service charge. If you receive board or lodgings that is food or accommodation from your employer the maximum amounts that can be included from 1 January 2023 arefor board only 1.01 per hour workedfor accommodation only 26.70 per week or 3.81 per dayThe following categories of employees are excluded from the National Minimum Wageemployees who are close relatives of the employer where the employer is a Sole Tradera craft apprentice within the meaning of the Industrial Training Act 1967 or the Labour of Services Act 1987Note for employersIn order to ensure that the increase in the minimum wage does not result in employers attracting a higher level of PRSI charge solely due to this increase the employer PRSI threshold will increase from 410 currently to 441 from 1 January 2023.
