The Higher Executive Officer (HEO) scale runs from €60,029 at
point 1 to €76,546 at the top, across 9 points — 7 ordinary increments plus 2 long service increments. On the starting point a single PAYE worker takes home about €44,940 a year, or €3,745.00 a month, after income tax,
USC and PRSI.
Point 1€60,029€44,940 take-home
Maximum (9 points)€76,546€53,330 take-home
Years to scale max6then 2 LSI
Every point on the HEO 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.
Point
Gross / year
Take-home / year
Take-home / month
Point 1
€60,029
€44,940
€3,745.00
Point 2
€61,785
€45,866
€3,822.21
Point 3
€63,537
€46,791
€3,899.24
Point 4
€65,286
€47,714
€3,976.14
Point 5
€67,044
€48,641
€4,053.44
Point 6
€68,792
€49,564
€4,130.30
Point 7 (max)
€70,547
€50,464
€4,205.37
LSI1
€73,077
€51,673
€4,306.07
LSI2
€76,546
€53,330
€4,444.14
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.
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Work out your own HEO take-home
Prefilled to the HEO starting point. Change the gross, add a pension contribution, or
switch to married to see the effect.
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.
The Higher Executive Officer (HEO) scale runs from €60,029 at point 1 to €76,546 at the top, across 9 points, of which the last 2 are long service increments. Figures are the scale effective 1 June 2026.
What is HEO take-home pay after tax?
A single PAYE worker on the HEO starting point of €60,029 takes home about €44,940 a year (€3,745.00 a month). At the €76,546 maximum that is about €53,330 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 HEO scale?
There are 7 ordinary points, so roughly 6 years of satisfactory service reaches €70,547. 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 €76,546.
Do HEO 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.