The 2026 rates require more than a payroll field change. Review working hours, contracts and the classification of marginal employment.
The 2026 figures
The statutory minimum wage is €13.90 gross per hour from 1 January 2026. The regular monthly earnings threshold for a mini-job is €603. These are distinct rules: a mini-job remains an employment relationship with employment-law rights.
A practical review
Identify affected roles and compare recorded hours with the remuneration attributable to those hours. Revisit schedules where the hourly increase would push regular earnings over the mini-job threshold. Check recurring extras and predictable fluctuations with payroll rather than assuming the base monthly figure settles classification.
What HR should document
Record the revised rate, agreed working hours and the date of implementation. Check that managers understand the scheduling limits. Review leave and sickness processes for marginal staff rather than treating them as outside normal personnel administration.
Planning ahead
The announced minimum wage for 1 January 2027 is €14.60. Build the next review into payroll planning and verify the applicable marginal-employment threshold before changing schedules.
Sources and further reading
Published: 8 November 2026. Related legal advice · Contact the firm