PRSI calculator 2026
Class A employees pay 4.2% PRSI on pay dates up to 30 September 2026 and 4.35% from 1 October 2026. On a €45,000 salary that adds up to €1,906.88 for 2026, and your employer pays €5,079 on top.
PRSI rates 2026
| Weekly pay | Sub-class | Employee to 30 September | Employee from 1 October | Employer to / from |
|---|---|---|---|---|
| Up to €352.00 | A0 | nil | nil | 9% / 9.15% |
| €352.01 to €424.00 | AX | 4.2% less credit | 4.35% less credit | 9% / 9.15% |
| €424.01 to €552.00 | AL | 4.2% | 4.35% | 9% / 9.15% |
| Over €552.00 | A1 | 4.2% | 4.35% | 11.25% / 11.4% |
Why your 2026 PRSI is a blend
PRSI is charged on each pay day at the rate in force that day. With pay spread evenly, 9 months fall before 1 October 2026 and 3 after, so a full year works out at (4.2% × 9 + 4.35% × 3) ÷ 12 = 4.2375%. A weekly payroll with 14 pay days from October, a 53-week year or a December bonus will shift your total by a few euro.
| Salary | A week to 30 September | A week from 1 October | Your PRSI 2026 | Employer PRSI 2026 |
|---|---|---|---|---|
| €25,000 | €20.19 | €20.91 | €1,059.38 | €2,259.38 |
| €35,000 | €28.27 | €29.28 | €1,483.13 | €3,950.63 |
| €45,000 | €36.35 | €37.64 | €1,906.88 | €5,079.38 |
| €60,000 | €48.46 | €50.19 | €2,542.50 | €6,772.50 |
| €80,000 | €64.62 | €66.92 | €3,390.00 | €9,030.00 |
| €100,000 | €80.77 | €83.65 | €4,237.50 | €11,287.50 |
The PRSI credit
Once weekly pay goes over €352, PRSI is due on all of it, not just the excess. To soften that jump, pay between €352.01 and €424.00 a week gets a PRSI credit of up to €12, reduced by one-sixth of every euro over €352.01. On €380 a week the credit is €7.33, so PRSI is €8.63 a week instead of €15.96. The taper means part-time workers in this band lose an extra 16.7 cents of every euro they earn.
Employer PRSI
Employers pay one rate on all of an employee's pay: 9% (9.15% from 1 October) where weekly pay is €552 or less, and 11.25% (11.4%) above that. Going one euro over €552 a week adds about €12.42 to the employer's weekly bill.
PRSI in 2027
Budget 2027 raises the employer threshold from €552 to €600 a week, reported to take effect from 1 January 2027. Under the PRSI roadmap as reported, the employee rate stays at 4.35% until 30 September 2027 and rises to 4.5% on 1 October 2027 (4.3875% for the year). On €45,000 that would be €1,974.38 in 2027.
FAQ
Do I pay PRSI on all my pay?
Yes, once your weekly pay is over €352. There is no upper limit, unlike USC bands or UK National Insurance.
What is the PRSI rate for 2026?
4.2% on pay dates up to 30 September 2026 and 4.35% from 1 October 2026. For a salary paid evenly that averages 4.2375%.
Does PRSI apply to pension contributions?
Yes. Ordinary pension contributions don't reduce the pay that PRSI is charged on.
Do I pay PRSI on a part-time job?
Not if you earn €352 a week or less in that employment. Between €352.01 and €424.00 the PRSI credit reduces the charge.