The Wage Subsidy Scheme: Important Facts 2026

New Hourly Rates: The base rate increased by €1.20 to €7.50 per hour in April 2026

Reduced Minimum Hours: The minimum weekly work requirement for employees was reduced from 21 hours down to 15 hours per week / April 2026

2027: 15 hours weekly requirement will be reduced to 8 hours

Employees can qualify for the scheme if they are taking up or returning to work on Partial Capacity Benefit. They must have acquired a disability or health condition in the last 12 months

Employees can qualify for the scheme if they have been receiving Invalidity Pension for any time and then transfer to Partial Capacity Benefit.

Employees can qualify for the scheme if they are an existing employee and have a degenerative or progressive condition. Their ability to work must have reduced in the last 12 months so much that you have had to significantly adapt the job’s tasks or role for the employee.

All further up to date information can be sourced on Wage Subsidy Scheme