What counts toward the minimum wage
- Gross pay includes basic pay and any shift premium, bonus, or service charge paid to you.
- If you receive board or lodgings from your employer, the maximum amounts that can be counted are:
- Board only: €1.21 per hour worked
- Accommodation only: €31.89 per week or €4.55 per day
Reference: official 2025 notice on gov.ie linked above.


