Can Employees Be Paid Less Than The Minimum Wage?

The National Minimum Wage Act, 2000 states that the NMW is €8.65 per hour, there are some exceptions to this.

Where employees are under the age of 18 or within the first 2 years after the date of their first employment over the age of 18, the rate is €6.06 per hour

In the first 2 years after the date of first employment over the age of 18, the rate is €6.92 per hour in the first year and €7.79 per hour in the second year

Or

Where a trainee is doing a course which complies with S.I. No. 99 of 2000 for the 1st one third of the period the rate is €6.49 per hour, the 2nd one third the rate is €6.92 per hour, and the 3rd one third the rate is €7.79 per hour.

S.I. No 99 of 2000 is the Statutory Instrument which forms part of the National Minimum Wage Act, 2000

For the protection of both employees and employers a Contract of Employment, which is now a legal requirement, should be given to each employee as this will state clearly what is expected of both sides and will minimise or hopefully prevent issues arising that lead to ill feeling or disputes in the workplace.

Bright Contracts – Employment contracts and handbooks
BrightPay – Payroll Software

Posted byGerri McGinleyinContract of employmentEmployment ContractPayrollWages

Submitting your P35 using ROS

We have included a video to help you with submitting your P35 using Revenue Online Service.

This video can be accessed by clicking on the video icon in the ROS P35 screen in the software.

You can also view the video here.

Posted byPaul ByrneinPAYEPayrollWages