(LRC Revised)

Number 5 of 2000

NATIONAL MINIMUM WAGE ACT 2000

REVISED

Updated to 1 January 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an

administrative consolidation of the

National Minimum Wage Act 2000

. It is

prepared by the Law Reform Commission in accordance with its function under the

Law

Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake

revision and consolidation of statute law.

All Acts up to and including the

National Training Fund (Amendment) Act 2025

(21/2025), enacted 23 December 2025, and all statutory instruments up to and

including the

European Union (Restrictive Measures concerning Iraq) Regulations 2026

(S.I. No. 1 of 2026), made 6 January 2026, were considered in the preparation of

this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

5

of

2000

NATIONAL MINIMUM WAGE ACT 2000

REVISED

Updated to 1 January 2026

ARRANGEMENT OF SECTIONS

PART I

Preliminary

Section

1.

Short title and commencement.

2.

Interpretation.

3.

Regulations.

4.

Laying of orders and regulations before Houses of Oireachtas.

5.

Non-application of Act.

6.

Expenses of Minister.

7.

Provisions in agreement or legislation to pay less than national minimum hourly rate

of pay are void.

PART 2

Working Hours and Pay Reference Period

8.

Working hours of employee for pay reference period.

9.

Certain employees to provide record of working hours to employer.

10.

Pay reference period.

PART 3

National Minimum Hourly Rate of Pay

Declaration and Review of National Minimum Hourly Rate of Pay

10A.

Establishment of Low Pay

Commission.

10B.

Duty of Commission.

10C.

Functions of

Commission.

10CA.

Designation of consultative body

and competent authority.

10D.

National minimum hourly rate of

pay.

10E.

Funding and resources.

11.

National minimum hourly rate of

pay.

(Repealed)

12.

National

economic agreement recommending national minimum hourly rate of pay.

(Repealed)

13.

Labour

Court may recommend national minimum hourly rate of pay where no national

economic agreement.

(Repealed)

Entitlement of Employee to Payment and Sub-minimum Rates

14.

Entitlement to minimum hourly rate of pay.

15.

Prescription of percentages of hourly rates of pay.

16.

Trainee rates.

(Repealed)

17.

Pro-rata entitlement to minimum hourly rate of pay for less than full hour.

Calculation of Minimum Hourly Rate of Pay

18.

Calculations for purpose of this Part.

19.

Reckonable and non-reckonable pay components in calculating average hourly rate of

pay.

20.

Method of calculating employee’s average hourly rate of pay.

21.

Payment of amount owed to employee on termination of employment.

PART 4

Records and Statement of Average Hourly Earnings

22.

Records

23.

Employee entitled to statement of average hourly rate of pay for pay reference period.

PART 5

Disputes about Entitlement and Enforcement

Hearing of Disputes

24.

Disputes about entitlement to minimum hourly rate of pay.

25.

Prohibition of reduction in hours of work of an employee without a concomitant reduction

in duties or amount of work.

26.

Decision of

adjudication officer under section 41 of Workplace Relations Act

2015

Appeals

27.

Appeal

against rights commissioner’s decision.

(Repealed)

28.

Power of

Labour Court in relation to evidence.

(Repealed)

29.

Decision of

Labour Court on appeal from decision referred to in section 26.

30.

Referral or

appeal to High Court on question of law.

(Repealed)

31.

Referral of

decision of rights commissioner to Labour Court for determination.

(Repealed)

32.

Enforcement

of determination of Labour Court.

(Repealed)

Inspectors and Inspections

33.

Inspectors

and their powers.

(Repealed)

34.

Investigation of allegation or matter by inspector.

Offences and Enforcement

35.

Offence to refuse or fail to pay minimum hourly rate of pay.

36.

Prohibition of victimisation of employee by employer.

37.

Penalties and proceedings.

38.

Defence for employer in proceedings.

39.

Civil proceedings.

40.

Employee’s entitlements not affected by conditions of contract of employment contravening certain

Acts.

PART 6

Miscellaneous

41.

Employer in financial difficulty.

42.

Act not to derogate from certain provisions of or under Industrial Relations Acts,

1946 to 1990.

43.

Repercussive claims.

44.

Amendment of section 3 of Terms of Employment (Information) Act, 1994.

45.

Amendment of section 39 of Organisation of Working Time Act, 1997.

46.

Change of ownership of business.

47.

Extension of Protection of Employees (Employers’Insolvency) Act, 1984.

48.

Service of documents.

49.

Provisions relating to winding-up and bankruptcy.

50.

Recovery of money due to employee.

SCHEDULE 1

SCHEDULE 2

Acts Referred to

Bankruptcy Act, 1988

1988, No. 27

Civil Service Regulation Act, 1956

1956, No. 46

Companies Act, 1963

1963, No. 33

Courts Act, 1981

1981, No. 11

Employment Equality Act, 1977

1977, No. 16

Industrial Relations Act, 1946

1946, No. 26

Industrial Relations Act, 1990

1990, No. 19

Industrial Relations Acts, 1946 to 1990

Industrial Training Act, 1967

1967, No. 5

Labour Services Act, 1987

1987, No. 15

Local Government Act, 1941

1941, No. 23

Maternity Protection Act, 1994

1994, No. 34

Minimum Notice and Terms of Employment Acts, 1973 to 1991

Organisation of Working Time Act, 1997

1997, No. 20

Payment of Wages Act, 1991

1991, No. 25

Parental Leave Act, 1998

1998, No. 30

Petty Sessions (Ireland) Act, 1851

14 & 15 Vict., c. 9

Protection of Employees (Employers’ Insolvency) Act, 1984

1984, No. 21

Protection of Employees (Employers’ Insolvency) Acts, 1984 to 1991

Redundancy Payments Acts, 1967 to 1991

Taxes Consolidation Act, 1997

1997, No. 39

Terms of Employment (Information) Act, 1994

1994, No. 5

Trade Union Act, 1941

1941, No. 22

Unfair Dismissals Act, 1977

1977, No. 10

Unfair Dismissals Acts, 1977 to 1993

Worker Protection (Regular Part-Time Employees) Act, 1991

1991, No. 5

Number

5

of

2000

NATIONAL MINIMUM WAGE ACT 2000

REVISED

Updated to 1 January 2026

AN ACT TO PROVIDE FOR THE DETERMINATION, DECLARATION AND REVIEW OF A NATIONAL MINIMUM

HOURLY RATE OF PAY FOR EMPLOYEES, THE ENTITLEMENT OF EMPLOYEES TO REMUNERATION FOR

EMPLOYMENT AT A RATE NOT LESS THAN OR CALCULATED BY REFERENCE TO THAT NATIONAL MINIMUM

HOURLY RATE, THE CALCULATION OF EMPLOYEES’ ENTITLEMENTS, THE SETTLEMENT OF DISPUTES RELATING TO SUCH ENTITLEMENTS, THE ENFORCEMENT

AND RECOVERY OF WAGES, THE IMPOSITION OF PENALTIES FOR BREACHES OF THIS ACT, THE AMENDMENT

OF THE TERMS OF EMPLOYMENT (INFORMATION) ACT, 1994, THE ORGANISATION OF WORKING TIME

ACT, 1997, AND THE PROTECTION OF EMPLOYEES (EMPLOYERS’ INSOLVENCY) ACT, 1984, AND FOR RELATED PURPOSES. [31

st March,

2000]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering text)

C1

Functions transferred

and references construed (14.10.2020) by

Employment Affairs and Employment Law

(Transfer of Departmental Administration and Ministerial Functions) Order

2020

(S.I. No. 438 of 2020), arts. 2, 3(1)(a), (2) and sch., in effect as

per art. 1(2), subject to transitional provisions in arts. 4-8.

2. (1) The administration

and business in connection with the exercise, performance or execution of any

functions transferred by Article 3 are transferred to the Department of Business,

Enterprise and Innovation.

(2) References to the

Department of Employment Affairs and Social Protection contained in any Act or any

instrument made under such Act and relating to any administration and business

transferred by paragraph (1) shall, on and after the commencement of this Order,

be construed as references to the Department of Business, Enterprise and

Innovation.

3. (1) The functions vested

in the Minister for Employment Affairs and Social Protection -

(a) by or under the Acts

specified in Part 1 of the Schedule and the provisions of the Acts specified in

Part 2 of the Schedule, and

...

are transferred to the

Minister for Business, Enterprise and Innovation.

...

(2) References to the

Minister for Employment Affairs and Social Protection contained in any Act or

instrument made under such Act and relating to any functions transferred by this

Article shall, on and after the commencement of this Order, be construed as

references to the Minister for Business, Enterprise and Innovation.

SCHEDULE 1

PART 1

ACTS OF THE OIREACHTAS

...

National Minimum Wage Act

2000 (No. 5 of 2000)

...

Editorial Notes

E1

Collectively cited

National Minimum Wage Acts 2000 and 2015

included in definitions of “employment enactment” and “relevant enactment” (1.08.2015) by

Workplace Relations Act 2015

(16/2015), s. 2 and sch. 1 part 1 item 7, S.I. No. 338 of 2015, with the following

effects

• Authorised officers or inspectors under employment enactments deemed to be appointed

under

Workplace Relations Act 2015

(16/2015), s. 26(2) and subject to termination under s. 26(4).

• Powers of inspectors for purposes of relevant enactments defined in

Workplace Relations Act 2015

(16/2015), s. 27.

• Workplace Relations Commission, an inspector or an adjudication officer authorised

to disclose employer’s registered number or employee’s PPSN to enable Labour Court to perform functions under relevant enactments by

Workplace Relations Act 2015

(16/2015) s. 31(5).

• Power of Workplace Relations Commission and official body to disclose information

to each other concerning the commission of offence under relevant enactment provided

by

Workplace Relations Act 2015

(16/2015), s. 32.

• Power of Workplace Relations Commission and contracting authority to disclose information

to each other concerning the commission of offence under employment enactment/ relevant

enactment provided by

Workplace Relations Act 2015

(16/2015), s. 33.

• Powers of Minister to prosecute under relevant enactments transferred to Workplace

Relations Commission and references construed by

Workplace Relations Act 2015

(16/2015), s. 37.

• Functions of EAT to hear claims under employment enactments transferred to Workplace

Relations Commission and references to EAT construed by

Workplace Relations Act 2015

(16/2015) s. 66(1), (2).

E2

Previous affecting provision: functions transferred and “Minister

for” and “Department of Jobs, Enterprise and Innovation” construed

(1.09.2017) by

Labour Affairs and Labour Law (Transfer of Departmental

Administration and Ministerial Functions) Order 2017

(S.I. No. 361 of

2017), arts. 2, 3, 6-8, in operation as per art. 1(2), subject to transitional

provisions in arts. 4, 5; superseded as per C-note above.

Annotations

Modifications (not altering text)

C1

Functions transferred

and references construed (14.10.2020) by

Employment Affairs and Employment Law

(Transfer of Departmental Administration and Ministerial Functions) Order

2020

(S.I. No. 438 of 2020), arts. 2, 3(1)(a), (2) and sch., in effect as

per art. 1(2), subject to transitional provisions in arts. 4-8.

2. (1) The administration

and business in connection with the exercise, performance or execution of any

functions transferred by Article 3 are transferred to the Department of Business,

Enterprise and Innovation.

(2) References to the

Department of Employment Affairs and Social Protection contained in any Act or any

instrument made under such Act and relating to any administration and business

transferred by paragraph (1) shall, on and after the commencement of this Order,

be construed as references to the Department of Business, Enterprise and

Innovation.

3. (1) The functions vested

in the Minister for Employment Affairs and Social Protection -

(a) by or under the Acts

specified in Part 1 of the Schedule and the provisions of the Acts specified in

Part 2 of the Schedule, and

...

are transferred to the

Minister for Business, Enterprise and Innovation.

...

(2) References to the

Minister for Employment Affairs and Social Protection contained in any Act or

instrument made under such Act and relating to any functions transferred by this

Article shall, on and after the commencement of this Order, be construed as

references to the Minister for Business, Enterprise and Innovation.

SCHEDULE 1

PART 1

ACTS OF THE OIREACHTAS

...

National Minimum Wage Act

2000 (No. 5 of 2000)

...

Editorial Notes

E1

Collectively cited

National Minimum Wage Acts 2000 and 2015

included in definitions of “employment enactment” and “relevant enactment” (1.08.2015) by

Workplace Relations Act 2015

(16/2015), s. 2 and sch. 1 part 1 item 7, S.I. No. 338 of 2015, with the following

effects

• Authorised officers or inspectors under employment enactments deemed to be appointed

under

Workplace Relations Act 2015

(16/2015), s. 26(2) and subject to termination under s. 26(4).

• Powers of inspectors for purposes of relevant enactments defined in

Workplace Relations Act 2015

(16/2015), s. 27.

• Workplace Relations Commission, an inspector or an adjudication officer authorised

to disclose employer’s registered number or employee’s PPSN to enable Labour Court to perform functions under relevant enactments by

Workplace Relations Act 2015

(16/2015) s. 31(5).

• Power of Workplace Relations Commission and official body to disclose information

to each other concerning the commission of offence under relevant enactment provided

by

Workplace Relations Act 2015

(16/2015), s. 32.

• Power of Workplace Relations Commission and contracting authority to disclose information

to each other concerning the commission of offence under employment enactment/ relevant

enactment provided by

Workplace Relations Act 2015

(16/2015), s. 33.

• Powers of Minister to prosecute under relevant enactments transferred to Workplace

Relations Commission and references construed by

Workplace Relations Act 2015

(16/2015), s. 37.

• Functions of EAT to hear claims under employment enactments transferred to Workplace

Relations Commission and references to EAT construed by

Workplace Relations Act 2015

(16/2015) s. 66(1), (2).

E2

Previous affecting provision: functions transferred and “Minister

for” and “Department of Jobs, Enterprise and Innovation” construed

(1.09.2017) by

Labour Affairs and Labour Law (Transfer of Departmental

Administration and Ministerial Functions) Order 2017

(S.I. No. 361 of

2017), arts. 2, 3, 6-8, in operation as per art. 1(2), subject to transitional

provisions in arts. 4, 5; superseded as per C-note above.