As we begin 2026 we turn our attention to the changes it will bring.
Below is a summary of the important updates to expect for 2026.
- Minimum Wage: The National Minimum Wage will increase by 65c to €14.15 per hour from the 1st of January 2026. Sub Minimum rates increase in line with same.
- USC: 2% Rate Band will rise by €1,318 to €28,700 to ensure no impact on full time workers on minimum wage.
- Pension Auto Enrolment: Pension Auto Enrolment comes into effect from 1st January 2026 and all staff impacted by this should have received communication from you on this.
- Pay Transparency: The EU Directive on Pay Transparency will come into effect by mid 2026. The New Year is a good opportunity for employers to assess their current compliance with this requirement and formulate an action plan in advance of its implementation.
- Tobacco & Vaping Licences: Retailers can expect to receive details from the HSE/EHS in the coming week regarding the application forms for the tobacco and vaping licences which is due to commence on February 2nd, whilst this is the commencement date for the applications it is important to note that the close off date for applications will be in August for existing retailers.
