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 4.2% of all earnings (rising to 4.35% from 1 October 2026). 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 rises from 4.2% to 4.35% from 1 October 2026 as part of a multi-year roadmap to fund pension reform. For most of 2026, the rate is 4.2%.
| PRSI Class | Employee Rate | Who It Applies To |
|---|---|---|
| Class A (standard) | 4.2% (4.35% from 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 — typically 11.15% on employee earnings above €441/week. 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 4.2% 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: if weekly earnings are below €352, a tapered credit reduces the PRSI liability. Above that threshold, full PRSI applies.
| 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 |
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% | 4.2% (Class A) |
| Reduced by credits? | Yes | No | No |
| Upper earnings ceiling? | No | No | No |
| Reduced by pension? | Yes | Yes | No |
| Employer also pays? | No | No | Yes (11.15%) |
| Earns entitlements? | No | No | Yes |
| Goes to | General revenue | General revenue | Social Insurance Fund |
Unlike PAYE and USC, PRSI is not reduced by pension contributions. PRSI is calculated on gross earnings before any deductions. This is an important distinction: a pension contribution saves income tax and USC but does not save PRSI.
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 rises 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