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PRSI calculator (Ireland 2026)
Work out your Class A employee PRSI at 4.2% of gross pay — rising to 4.35% from 1 October 2026 — using Budget 2026 figures.
| Gross pay | €50,000 |
| PRSI rate Class A | 4.2% |
| Per week | €40 |
| PRSI for the year | €2,100 |
On €50,000, Class A PRSI is €2,100 for 2026 (4.2% of gross pay) — about €40 a week.
How PRSI works in Ireland 2026
Most employees pay Class A PRSI at 4.2% of gross pay for most of 2026, increasing to 4.35% from 1 October 2026. PRSI builds your social-insurance record (pension, benefits).
| Period | Class A rate |
|---|---|
| 1 Jan – 30 Sep 2026 | 4.2% |
| From 1 Oct 2026 | 4.35% |
PRSI is charged on gross pay and isn't reduced by tax credits or pension contributions. Employees earning €352 a week or less are exempt, and a small weekly tapered credit applies just above that threshold (this tool applies it).
PRSI is one of three deductions. Add income tax and USC, or see take-home directly with the net salary calculator.
What your PRSI actually pays for
Unlike income tax and USC, PRSI isn't just a deduction — it builds your social-insurance record, which decides what State benefits you can claim. Class A contributions count towards:
- State Pension (Contributory) — the main reason PRSI matters long-term.
- Jobseeker's Benefit and Illness Benefit.
- Maternity, Paternity & Parent's Benefit — see the maternity benefit calculator.
- Treatment Benefit (dental, optical, hearing) and Dental/Optical schemes.
- Redundancy and Insolvency payments.
That's why PRSI is described as a contribution rather than a tax: you're paying into a system you can draw from.
PRSI classes and the €352 threshold
Most private-sector employees are Class A. The self-employed pay Class S at 4% (minimum €650 a year). Key rules for Class A employees in 2026:
- Weekly earnings of €352 or less — no employee PRSI is charged.
- Just above €352 — a tapered PRSI credit reduces the charge so it phases in gradually (max credit €12/week, reducing as pay rises to about €424).
- Employer PRSI is charged on top, separately from your deduction — 8.9% on lower earnings and 11.15% above the threshold (rising slightly from October 2026). See the true cost with the cost of an employee calculator.
People also ask
How much PRSI on €50,000 in Ireland (2026)?
€2,100 — 4.2% of €50,000 (Class A employee).
What's the 2026 PRSI rate?
4.2% to 30 September 2026, then 4.35% from 1 October 2026.
Is PRSI the same as USC?
No — PRSI, USC and income tax are three separate charges. See the net salary calculator for all three.
What does PRSI pay for?
Your Class A record counts towards the State Pension (Contributory), Jobseeker's and Illness Benefit, Maternity/Paternity Benefit and Treatment Benefit.
Do I pay PRSI if I earn under €352 a week?
No employee PRSI is charged at €352 a week or less. Just above that, a tapered PRSI credit phases the charge in gradually.
Related Ireland calculators
Sources: revenue.ie, Budget 2026 (gov.ie). Estimates for planning only — not tax advice.