Donegal will become the second county to enter level 3 restrictions from midnight tonight.
NPHET has warned that everyone needs to reduce their contacts, particularly those living in Cork, Waterford, Louth, Kildare, Wicklow and Galway.
Louth and Waterford avoided moving to level three despite being close to or above 100 cases per 100,000.
Member of NPHET Dr Mary Favier says the surge of cases in Donegal can be traced back to gatherings such as communions.