PRSI rates 2026
Pay Related Social Insurance, Class A (most employees).
- 4.2% of all your pay until 30 September 2026, then 4.35% from 1 October 2026, once you earn more than €352 a week.
- Between €352.01 and €424 a week, a PRSI credit of up to €12 reduces it (by one sixth of earnings over €352.01).
- PRSI is worked out on each week's pay, not cumulatively, at the rate in force on the pay date. Pension contributions don't reduce it.
- From 1 October 2027 the rate rises again, to 4.5%.
Source: Department of Social Protection, PRSI 2026 contribution rates (SW14)
PRSI at common salaries
| Salary | 2026 | 2027 |
|---|---|---|
| €25,000 | €1,059.24 | €1,096.68 |
| €40,000 | €1,695.07 | €1,755.00 |
| €60,000 | €2,542.41 | €2,632.37 |
| €100,000 | €4,237.48 | €4,387.37 |
A full year paid monthly: 9 pay dates at the old rate and 3 at the new one.
Rates checked 19 October 2026 against Revenue for the 2026 tax year (1 January 2026 – 31 December 2026). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on Ireland 2026 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).