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2026 tax · PRSI

PRSI calculator and rates for Ireland in 2026

Pay Related Social Insurance (PRSI) funds the State pension and social welfare benefits. Most employees pay Class A PRSI at 4.2% of gross pay until the end of September 2026, rising to 4.35% from 1 October 2026. You pay no PRSI if you earn €352 a week or less, and a credit reduces the charge just above that point.

See PRSI on your salary

€
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

€37,010

€3,084.19 a month

Gross income€45,000
Income tax20% / 40% less credits− €5,200
USC− €883
PRSI− €1,907
Net take-home€37,010
Effective rate17.8%
Marginal rate47.2%
Browse salary guidesSee where this salary ranks

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 mid-year change

The Class A employee rate is 4.2% from January to September 2026, then 4.35% from October. For a full-year estimate it makes sense to blend the two rates; our calculator does this by default and lets you model a single period.

PRSI is charged on your gross pay, with no band structure — it is a flat percentage once you are over the weekly threshold.

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The threshold and credit

If you earn €352 a week or less, you pay no employee PRSI. Just above that, a tapered credit of up to €12 a week softens the jump, so a small pay rise does not trigger a large PRSI bill all at once.

Class A employee PRSI, 2026
PeriodRateThreshold
Jan – Sep 20264.2%over €352/week
From 1 Oct 20264.35%over €352/week

See your own figures on the take-home pay calculator.

PRSI — common questions

What is the PRSI rate in Ireland for 2026?
Class A employees pay 4.2% of gross pay until the end of September 2026, then 4.35% from 1 October 2026.
At what income do I start paying PRSI?
Employee PRSI applies once you earn more than €352 a week. At or below that, you pay none, and a tapered credit eases the charge just above it.
What does PRSI pay for?
PRSI builds your entitlement to the State pension, Illness Benefit, Jobseeker's Benefit, Maternity Benefit and other social welfare payments.
How do I calculate PRSI on my salary?
Multiply your gross pay by the Class A rate — 4.2% to the end of September 2026, then 4.35%. There is no band structure, just a flat percentage once you earn over €352 a week. The calculator above does it for any salary.