Home › Ireland › PRSI Calculator Ireland

PRSI Calculator Ireland

Published by H. Jhon · October 2026

See exactly what you and your employer pay in Class A PRSI. The calculator uses the verified 2026 rates — 4.2% employee rising to 4.35% from 1 October, 11.25% employer rising to 11.40% — and shows the true cost of your employment.

Ireland 2026 Class A rates

Annual gross salary (€)

PRSI rates for 2026

Most private-sector employees pay Class A PRSI. Budget measures mean the rates step up on 1 October 2026:

Class A	To 30 Sep 2026	From 1 Oct 2026
Employee	4.2%	4.35%
Employer	11.25%	11.40%

Unlike USC there is no band structure — employee Class A PRSI is charged as a flat percentage on your gross earnings, with no upper ceiling, which is why it stays proportional at every salary level.

Worked examples

Annual gross	Employee PRSI	Employer PRSI	Total employer cost
€30,000	€1,271	€3,386	€33,386
€40,000	€1,695	€4,515	€44,515
€50,000	€2,119	€5,644	€55,644

What your PRSI actually buys

PRSI is not just another levy — it builds entitlement to the State Pension (contributory) and to benefits such as maternity benefit and jobseeker’s benefit. Missing contributions mean missing entitlements, which matters if you take career breaks. Your local property of record is the contribution statement available through Revenue’s MyAccount and the Department of Social Protection’s MyWelfare services.

PRSI vs USC vs PAYE

PAYE income tax is charged at 20% and 40% with credits — see the PAYE calculator. USC is a band-based charge that credits cannot reduce — see the USC calculator. PRSI is the flat-rate contribution that funds your future benefits. Together the three make up everything that leaves your gross pay before it lands in your account.

The 520-week rule: PRSI builds your pension

Every Class A contribution is a stamp toward the State Pension (contributory) — and entitlement needs 520 full-rate paid contributions, roughly ten working years. That is the quiet reason career breaks matter: a few years out of the paid workforce can be absorbed, but long gaps eat into the 520 and with them the pension baseline. The contributions also open entitlements most workers only discover when needed — maternity benefit, adoptive benefit, jobseeker’s and illness supports all check the PRSI record first.

Practically: the payslip’s 4.2% (rising to 4.35% from October) is not a levy but a purchase, and gaps are worth checking. A records request through MyWelfare shows the full contribution history in minutes.

Why the employer’s 11.4% belongs in your negotiation

The table above shows the true cost of employment: employer PRSI of 11.25% rising to 11.40% from 1 October, on top of the gross salary. The framing matters in salary conversations — from the employer’s side, a €50,000 offer is a €55,644 commitment (the worked example above). That total-cost view is the honest basis for comparing an offer against its alternatives, and occasionally for negotiating gross pay instead of a benefits add-on.

Frequently asked questions

What is PRSI in Ireland?

Pay Related Social Insurance funds Irish social welfare benefits. Employees pay Class A PRSI at 4.2% on gross income, rising to 4.35% from 1 October 2026. Employers pay 11.25%, rising to 11.40%.

Is there a PRSI ceiling for employees?

No. Employee Class A PRSI is charged on all gross earnings with no upper ceiling, at a flat percentage rather than through bands.

What does my employer pay in PRSI?

Employer Class A PRSI is 11.25% of your gross salary to 30 September 2026, rising to 11.40% from 1 October 2026 — a cost many employees never see on their payslip.

Does PRSI give me anything back?

Yes — PRSI builds entitlement to the State Pension (contributory), and many benefits such as maternity benefit and jobseeker's benefit require enough PRSI contributions.

Is there an upper ceiling on employee PRSI?

No — employee Class A PRSI is a flat percentage on all earnings with no ceiling, which is why it stays proportional at every salary level, unlike the banded USC.

Does PRSI count toward my pension?

Yes — 520 full-rate paid contributions (roughly ten working years) open entitlement to the State Pension (contributory), and the record also gates benefits like maternity and jobseeker’s benefit.

Popular Ireland salary breakdowns

Exact 2026 take-home pay for every common salary: