A new national minimum wage came into effect on 1 January, with the rate for those aged 20 and above rising to €10.20 per hour from €10.10.
The hourly rate for those under 18 is €7.14, rising to €8.16 for 18-year-olds and €9.18 for 19-year-olds.
These rates apply to full-time, part-time, temporary and casual employees.
There are exclusions, however, for employees who are close relatives of the employer, where the employer is a sole trader.
Craft apprentices defined as such under the Industrial Training Act 1967 or the Labour of Services Act 1987 are also excluded.