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PRSI / 2026 / IRELAND

PRSI calculator

Work out employee and employer Class A PRSI for 2026, including the tapered PRSI credit on weekly pay between €352.01 and €424 and the rate rise on 1 October 2026.

Last verified: Methodology

Your details

01Pay

Include your own pension contributions: they do not reduce pay for PRSI.

Pay is per
PRSI class
PRSI rates

PRSI rose on 1 October 2026. '2026 tax year' = 39 weeks at the old rates and 13 at the new rates.

Employee PRSI

€2,118.61

for 2026

Employee PRSI per pay period
€2,118.61
Employer PRSI for the year
€5,643.69
Employer PRSI per pay period
€5,643.69
PRSI credit for the year
€0.00
Weekly pay
€961.54
Subclass
A1
  • Figures use 2026 tax year (39 weeks at the January rates, 13 weeks at the October rates).
  • PRSI and the PRSI credit are worked out on weekly pay; monthly and fortnightly pay is converted to a weekly equivalent (× 12 ÷ 52 or ÷ 2).
  • No employee PRSI is due on weekly pay of €352 or less, but the employer still pays. Employer PRSI includes the 1% National Training Fund levy.

Employee PRSI: €2,118.61 for 2026

PRSI on €50,000 a year
LineEmployeeEmployer
1 January – 30 September 2026 (39 weeks)€1,574.82€4,218.63
1 October – 31 December 2026 (13 weeks)€543.79€1,425.06
Total PRSI€2,118.61€5,643.69
Who pays the PRSI
27%EMPLOYEE
  • Employee PRSI€2,11927%
  • Employer PRSI€5,64473%

PRSI week by week

Weekly pay €961.54. PRSI is worked out on weekly pay.

RatesClassEmployee / weekPRSI creditEmployer / weekWeeks
1 January – 30 September 2026A1€40.38€0.00€108.1739
1 October – 31 December 2026A1€41.83€0.00€109.6213

€2,118.61

for 2026

How it's calculated

PRSI (Pay Related Social Insurance) funds social welfare benefits and the State Pension. Most employees pay Class A, and the Department of Social Protection bases the charge on weekly pay.Department of Social Protection

Weekly paySubclassEmployee to 30 SepEmployee from 1 OctEmployer to 30 SepEmployer from 1 Oct
€38 – €352A0NilNil9%9.15%
€352.01 – €424AX4.2% less PRSI credit4.35% less PRSI credit9%9.15%
€424.01 – €552AL4.2%4.35%9%9.15%
Over €552A14.2%4.35%11.25%11.4%

Each rate applies to all of the week's pay. Employer rates include the 1% National Training Fund levy.

The PRSI credit. At €352.01 a week the credit is €12; it falls by one sixth of earnings above €352.01 and reaches zero at €424.

The formula

  • Weekly pay = annual pay ÷ 52 (monthly pay × 12 ÷ 52).
  • Employee PRSI per week = rate × weekly pay − PRSI credit, where credit = max(0, €12 − (weekly pay − €352.01) ÷ 6), rounded to the cent.
  • Employer PRSI per week = lower or higher rate × weekly pay.
  • 2026 total = 39 weeks at the rates to 30 September + 13 weeks at the rates from 1 October (contribution week 1 is 1 to 7 January, so week 40 starts on 1 October).

Worked example

€50,000 a year, Class A, 2026PRSI / 2026 / IRELAND
LineEmployeeEmployer
1 January – 30 September 2026 (39 weeks)€1,574.82€4,218.63
1 October – 31 December 2026 (13 weeks)€543.79€1,425.06
Total PRSI€2,118.61€5,643.69

At the October rates for a full year the employee pays €2,175.16. Someone earning €377 a week (the example in SW 14) pays €7.99 a week before October thanks to the PRSI credit. SW 14 shows €8.00 because it rounds the one-sixth reduction before subtracting it; its own table rounds the credit instead, which is what this calculator does, so the result can differ by a cent.

Assumptions and limitations

  • Classes A and J only. Public servants on Classes B, C, D and H and the self-employed (Class S) are not covered. Class S is 4.2% to 30 September and 4.35% from 1 October 2026, with a minimum of €650.
  • Even pay. The calculator assumes the same pay every week. With irregular pay, each week's subclass and credit depend on that week's pay.
  • Pay for PRSI includes the employee's own pension contributions and benefit in kind; it excludes employer pension contributions (PRSI Employer Guide 2026).Department of Social Protection
  • The 365th day. The year has 52 full contribution weeks plus one day; the extra day is ignored.
FAQ

Questions people ask

What are the PRSI rates for 2026?

Most employees pay PRSI at Class A. Until 30 September 2026 the employee rate is 4.2% and the employer rate is 9% where weekly pay is €552 or less, or 11.25% above that. From 1 October 2026 the rates are 4.35% for employees and 9.15% or 11.40% for employers. Employees earning €352 a week or less pay no PRSI, but their employer still does.

What is the PRSI credit?

The PRSI credit softens the jump into PRSI for lower earners. At weekly pay of €352.01 it is worth €12, and it falls by one sixth of every euro earned above €352.01, reaching nothing at €424. It is taken off the employee PRSI charge, so someone earning just over €352 a week pays only a few euro instead of the full 4.2% or 4.35%.

Why is PRSI worked out weekly?

The Department of Social Protection bases the PRSI charge, the subclass and the PRSI credit on weekly earnings, and each contribution week counts towards your social insurance record. Monthly or fortnightly pay is compared with equivalent thresholds. This calculator converts your pay to a weekly figure, works out each week's PRSI and adds up the weeks in the year.

Does PRSI apply to my pension contributions?

Yes, for private sector employees. The PRSI Employer Guide says employee pension contributions are included in pay for both employee and employer PRSI, so they do not reduce PRSI. Contributions the employer makes to your pension are not subject to PRSI at all. Public sector employees pay employee PRSI on their full pay, but employer PRSI is charged after their pension contribution.

Do I pay PRSI after 66?

It depends. If you were born on or after 1 January 1958 and are aged 66 to 69 without having been awarded the State Pension (Contributory), you continue to pay Class A PRSI. Once you get the State Pension (Contributory), or from age 70, you move to Class J: you pay no employee PRSI and your employer pays a small Class J rate.

How much PRSI do the self-employed pay?

Self-employed people with income of €5,000 or more pay Class S PRSI through their tax return, at 4.2% until 30 September 2026 and 4.35% from 1 October, subject to a minimum of €650. Because the rate changed mid-year, the Department of Social Protection says a blended rate applies to 2026 self-employed income. This calculator covers employees; Class S is shown for information.

Sources

  1. Department of Social ProtectionPRSI 2026 Contribution Rates and User Guide (SW 14) · retrieved 2026-10-16
  2. Department of Social ProtectionPRSI Class A Rates · retrieved 2026-10-16
  3. Department of Social ProtectionPRSI Employer Guide, January 2026 · retrieved 2026-10-16

Last verified: CalcBloc Editorial Team