From 1 January 2017 the National Minimum Wage will increase to €9.25 per hour.

The changes in National Minimum Wage are represented in the table below.

[table id=13 /]

For the purposes of the Act, the following payments are regarded as wages:

• normal basic pay, as well as any overtime
• shift allowances or other similar payments
• any fee, bonus or commission
• any holiday, sick or maternity pay
• any other return or payment for work (whether made under the contract of employment or otherwise),
• any sum payable to an employee in lieu of notice of termination of employment.

The following payments are not regarded as wages:

• any payment of expenses incurred by the employee in carrying out his/her employment
• any payment by way of a pension, allowance or gratuity in connection with the death, retirement or resignation of the employee or as compensation for loss of office
• any payment referable to the employee’s redundancy
• any payment to the employee otherwise than in his/her capacity as an employee
• any payment in kind or benefit in kind.

For further information or assistance with processing your payroll, please call Niall on +353 42 933 9955 or email niallclarke@fdw.ie.