Payroll & Tax Updates for 2025 Standard Rate Tax Bands The 20% tax band increases by €2,000 to €44,000. Minimum Wage Minimum wage rises by €0.80 to €13.50 per hour, effective 1 January 2025. Universal Social Charge (USC) 4% USC rate reduces to 3%. Entry to the 3% USC rate band increases by €1,622 to €27,382. Home Carer Credit … [Read more...]