Skip to content
income.ie

CO pay scale 2026

The Clerical Officer (CO) scale runs from €31,811 at point 1 to €49,858 at the top, across 16 points — 14 ordinary increments plus 2 long service increments. On the starting point a single PAYE worker takes home about €27,614 a year, or €2,301.14 a month, after income tax, USC and PRSI.

Point 1 €31,811 €27,614 take-home
Maximum (16 points) €49,858 €39,574 take-home
Years to scale max 13 then 2 LSI

Every point on the CO scale

Gross and take-home at each point — scale effective 1 June 2026. Take-home is a full-year estimate for a single PAYE worker on Class A PRSI, before pension. This grade is published by DPER as a weekly rate; the annual column is that weekly rate × 52.

Point Gross / week Gross / year Take-home / year
Point 1 €611.75 €31,811 €27,614
Point 2 €645.43 €33,562 €28,888
Point 3 €654.01 €34,009 €29,213
Point 4 €670.69 €34,876 €29,844
Point 5 €695.32 €36,157 €30,776
Point 6 €719.93 €37,436 €31,707
Point 7 €744.51 €38,715 €32,637
Point 8 €762.42 €39,646 €33,315
Point 9 €782.74 €40,702 €34,083
Point 10 €806.29 €41,927 €34,974
Point 11 €822.89 €42,790 €35,602
Point 12 €846.23 €44,004 €36,485
Point 13 €869.42 €45,210 €37,121
Point 14 (max) €905.60 €47,091 €38,114
LSI1 €934.03 €48,570 €38,894
LSI2 €958.80 €49,858 €39,574

Long service increments are not annual. LSI1 is paid after 3 years on the maximum of the scale and LSI2 after a further 3 years.

Advertisement

Work out your own CO take-home

Prefilled to the CO starting point. Change the gross, add a pension contribution, or switch to married to see the effect.

Prefilled to CO point 1 — €31,811

Your situation
Optional adjustmentsPension, bonus, auto-enrolment
0% · €0

At age 35, Revenue relief is limited to 20% of earnings, with earnings capped at €115,000.

Your take-home

€27,614

€2,301.14 a month

Gross income€31,811
Income tax20% / 40% less credits− €2,362
USC− €487
PRSI− €1,348
Net take-home€27,614
Effective rate13.2%
Marginal rate27.2%

2026 Class A estimate assuming uniform weekly pay: 4.2% through September and 4.35% from October, blended over the year. Actual PRSI is calculated per pay period and can differ with bonuses, unpaid weeks or a 53-week payroll year. Figures are not stored; calculator events use only a broad salary band.

Other grades on this scale

Advertisement

CO pay scale — common questions

What is the CO pay scale in 2026?
The Clerical Officer (CO) scale runs from €31,811 at point 1 to €49,858 at the top, across 16 points, of which the last 2 are long service increments. Figures are the scale effective 1 June 2026.
What is CO take-home pay after tax?
A single PAYE worker on the CO starting point of €31,811 takes home about €27,614 a year (€2,301.14 a month). At the €49,858 maximum that is about €39,574 a year. This is a full-year estimate after income tax, USC and PRSI, before any pension deduction.
How long does it take to reach the top of the CO scale?
There are 14 ordinary points, so roughly 13 years of satisfactory service reaches €47,091. The remaining 2 points are long service increments: LSI1 is paid after 3 years on the maximum and LSI2 after a further 3, taking the scale to €49,858.
Do CO increments happen automatically?
Ordinary increments are annual and depend on satisfactory service rather than being automatic. Long service increments are different again — they are only paid after a qualifying period sitting at the maximum of the scale, not each year.