PRSI Calculator Ireland 2026
Pay Related Social Insurance explained — what it funds, how it's charged, and how to estimate it.
Pay Related Social Insurance explained — what it funds, how it's charged, and how to estimate it.
PRSI (Pay Related Social Insurance) is a social insurance contribution that funds Ireland's social welfare system. Most employees pay Class A PRSI at 4.35% of all earnings from 1 October 2026 (it was 4.2% before that date). Unlike USC, PRSI contributions build up your entitlement to state benefits — including the State Pension, Illness Benefit, and Maternity Benefit.
Important for 2026: The employee Class A PRSI rate rose from 4.2% to 4.35% on 1 October 2026 as part of a multi-year roadmap to fund pension reform. Before that date, the 2026 rate was 4.2%.
| PRSI Class | Employee Rate | Who It Applies To |
|---|---|---|
| Class A (standard) | 4.35% (4.2% before 1 Oct 2026) | Most private sector employees |
| Class D | 0.9% | Civil servants hired before April 1995 |
| Class S | 4.1% | Self-employed individuals |
| Class M | 0% | Those under 16 or over 66, certain welfare recipients |
Employer PRSI: Employers also pay PRSI — currently 11.40% on weekly employee earnings above €496 (it was 11.25% before 1 October 2026), and a reduced 9.15% (9.0% before) on weekly earnings up to €496. This is a cost the employer bears on top of your salary; it does not reduce your take-home pay.
Class A PRSI is straightforward: it applies at a flat rate (4.35% from 1 October 2026) on all earnings with no upper ceiling. There are no progressive bands like USC — every euro of earnings is subject to the same rate.
The only threshold is the weekly minimum: employees earning €352 or less a week pay no PRSI, and between €352 and €424 a sliding credit (maximum €12 a week) reduces it. Above that, full PRSI applies to all earnings.
| Gross Salary | Annual PRSI | Monthly PRSI | Weekly PRSI |
|---|---|---|---|
| €30,000 | €1,260.00 | €105.00 | €24.23 |
| €40,000 | €1,680.00 | €140.00 | €32.31 |
| €50,000 | €2,100.00 | €175.00 | €40.38 |
| €60,000 | €2,520.00 | €210.00 | €48.46 |
| €80,000 | €3,360.00 | €280.00 | €64.62 |
| €100,000 | €4,200.00 | €350.00 | €80.77 |
| Gross Salary | Annual PRSI | Monthly PRSI | Weekly PRSI |
|---|---|---|---|
| €30,000 | €1,305.00 | €108.75 | €25.10 |
| €40,000 | €1,740.00 | €145.00 | €33.46 |
| €50,000 | €2,175.00 | €181.25 | €41.83 |
| €60,000 | €2,610.00 | €217.50 | €50.19 |
| €80,000 | €3,480.00 | €290.00 | €66.92 |
| €100,000 | €4,350.00 | €362.50 | €83.65 |
Every year of PRSI contributions adds to your social insurance record. The benefits you can become entitled to (subject to contribution requirements) include:
| PAYE | USC | PRSI | |
|---|---|---|---|
| Rate | 20% / 40% | 0.5% – 8% | 4.35% (Class A) |
| Reduced by credits? | Yes | No | No |
| Upper earnings ceiling? | No | No | No |
| Reduced by pension? | Yes | No | No |
| Employer also pays? | No | No | Yes (11.40%) |
| Earns entitlements? | No | No | Yes |
| Goes to | General revenue | General revenue | Social Insurance Fund |
Unlike PAYE, neither PRSI nor USC is reduced by pension contributions. Both are calculated on gross earnings before pension deductions. This is an important distinction: a pension contribution saves income tax only.
No. PRSI is social insurance — it builds up your entitlement to state benefits like the pension and illness benefit. USC is a general charge with no linked entitlement. Both appear as separate deductions on your payslip, and both are calculated independently.
You stop paying employee PRSI at age 66 (the state pension age). If you continue working after 66, you are still covered by PRSI but no longer pay the employee contribution. Employer PRSI continues for workers of any age.
Class A PRSI applies only to employment income. Rental income is subject to Class S PRSI (4.1%) if you also have self-employment income; otherwise it is not subject to PRSI at all. This differs from USC, which applies to almost all income.
Yes. The employee Class A rate rose from 4.2% to 4.35% on 1 October 2026. Further gradual increases are planned for subsequent years as part of the phased approach to funding enhanced pension benefits.
Yes, in certain circumstances — for example if you were incorrectly classified, if you overpaid due to multiple employments, or if you were under 16. Contact Revenue or the Department of Social Protection (DSP) to request a review.
You need a minimum of 520 paid contributions (10 years) to qualify for any contributory State Pension. The full rate requires a yearly average of contributions over your working life — check your record on the MyWelfare.ie portal.
Updated: June 2026 · Source: Revenue.ie 2026 PRSI classes and rates