Minimum Wage Increase 1 Jan 2023
The national minimum hourly rate became €11.30 on 1 January 2023.
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.
Board and Lodgings
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 are:
a) for board only €1.01 per hour worked
b) for accommodation only €26.70 per week or €3.81 per day
Exclusions
The following categories of employees are excluded from the National Minimum Wagw :
a) employees who are close relatives of the employer, where the employer is a Sole Trader
b) a craft apprentice within the meaning of the Industrial Training Act, 1967, or the Labour of Services Act, 1987
Employer PRSI
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 increased from €410 to €441 from 1 January 2023.
Read More
https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/

Disclaimer :
Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.
1 January 2023