The national minimum hourly rate has become €10.20 as of 1 January 2021.
| Category of Employee | Hourly Rate |
| Experienced Adult Worker | €10.20 |
| Under 18 | €7.14 |
| Aged 18 | €8.16 |
| Aged 19 | €9.18 |
from 1 January 2021.
The following categories of employees are excluded from the National Minimum Wage:
- employees who are close relatives of the employer, where the employer is a Sole Trader
- a craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987
- since 4 March 2019 trainee rates are abolished
In 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 €395 currently to €398 from 1 January 2021.
