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We are tracking every Budget 2027 measure that lands on the HR desk. Pay, payroll, training, working parents and carers, in one place and updated as the detail comes through.
Searching for Budget 2026? The budget announced on 6 October 2026 is officially called Budget 2027, because it sets taxes, pay rules and spending for 2027. Budget 2026 was announced in October 2025 and is the one behind the current €14.15 minimum wage.
Pick your guide
Each guide takes one area of Budget 2027 and explains what changed, who it affects and what HR needs to do next. Live updates from today run down the side of every page.
Key points for employers
- ConfirmedHigher 40% tax rate now starts at €46,500 for a single person, up from €44,000.
- ConfirmedPersonal, PAYE (employee) and earned income tax credits each rise by €125.
- ConfirmedThe 2% USC band now runs to €30,300, up €1,600.
- ReportedNational minimum wage rises 79 cent to €14.94 an hour from 1 January 2027.
- ReportedStudent contribution cut by €150 and childcare capped at €550 a month for young children.
- ConfirmedEmployer PRSI lower rate now applies up to €600 a week, up from €552, to help with the minimum wage rise.
How we label each update
Confirmed means the measure was announced in the Budget speeches on 6 October 2026. Reported means it was widely reported on Budget day and should be checked against the final Budget documents on gov.ie before you change pay or policy. Scheduled means it was already legislated before the Budget.
Sources and how we check figures
Figures are from the Budget speeches and Budget day reporting. Items marked Reported should be checked against the final Budget documents on gov.ie and Revenue guidance. This page is general information, not legal, tax or financial advice.