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| Rate | Range | Note | Estimate |
|---|---|---|---|
| Statutory minimum, craftsperson pay | €23.74 | Per hour. Category craftsperson, second phase of S.I. 620/2024. | |
| Statutory minimum, general operative (Category A) | €23.03 | Per hour. | |
| Employer PRSI on top of that pay | 11.25% | 11.25% until 30 September 2026, rising to 11.40% from 1 October 2026. Employer PRSI, Class A, national rate for 2026 (Revenue / Department of Social Protection) | |
| VAT on construction services | 13.5% | Reduced VAT rate on construction services, Revenue Commissioners | |
| Contractor charge-out, per tradesperson | €45–€75 | Before VAT. | Estimate |
Source: Workplace Relations Commission, S.I. 620/2024, 1 August 2026. Figures as of 1 August 2026.
The Order sets the minimum an employed craftsperson must be paid, not what a contractor charges you. VAT on construction services is 13.5% and is added on top of the quoted labour and materials.
Rows marked as estimates are aggregate market estimates, not sourced figures.
