PRSI — 2026 Rates

PRSI Calculator Ireland 2026

Enter your income to estimate your Pay Related Social Insurance contribution for 2026.

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PRSI Rules for 2026

ClassWhoCurrent RateFrom 1 Oct 2026
Class AMost PAYE employees4.20% (above €352/wk)4.35%
Class SSelf-employed, directors4.20% (min €650)4.35%

Statutory Rates & Roadmap: PRSI is 4.20% until 30 September 2026 and rises to 4.35% from 1 October 2026 under the legislated multi-year roadmap. This calculator uses the current 4.20% rate.

Low earners: Employees earning €352 or less per week pay no PRSI (about €18,304 a year). Between €352.01 and €424 per week a tapered PRSI credit of up to €12 per week reduces the charge.

Age 66–70: Since 1 January 2024 the PRSI exemption age is 70, not 66. People aged 66–69 born after 1 January 1958 remain liable until they are awarded the State Pension (Contributory) or reach 70.

PRSI is assessed weekly in payroll; these annual figures assume steady earnings across the year. Irregular or part-year income can differ.

Regulatory & Statutory AccuracyTax Year 2026 Verified
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Revenue.ie Statutory Rates

Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.

Chartered Accountant Reviewed

Formulas designed and verified by a qualified Chartered Accountant (ACA) for PRSI Calculator.

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