4 May 2026Written by Cormac Fitzgerald
Payroll 2026
Minimum wage increased Jan 1st
NMW increases for all age bands. For people aged 20 and over it rose 65 cents to €14.15 p/h.
Auto-enrolment started 1st Jan
Employees aged 23 and 60, earning more than €20,000 and who are not in a pension scheme already, have generally been enrolled.
USC change - rate and bands from Jan 1st
Rate 2 threshold increased by €1,318 from €27,382 to €28,700.
PRSI rates will increase in October 2026
All PRSI rates (employee & employer) increase by a further 0.15% on 1st October 2026.
Benefit-in-Kind (vehicle)
New category (A1) for zero-emission cars.
For further details please get in touch with our team.
