PRSI Calculator Ireland 2026
Enter your income to estimate your Pay Related Social Insurance contribution for 2026.
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Disclaimer: This calculator provides estimates only and does not constitute professional tax advice. Figures are based on Revenue.ie guidelines for tax year 2026. Individual circumstances vary — always consult a qualified tax advisor for advice specific to your situation.
PRSI Rules for 2026
| Class | Who | 1 Jan to 30 Sep 2026 | From 1 Oct 2026 (current) |
|---|---|---|---|
| Class A | Most PAYE employees | 4.20% (above €352/wk) | 4.35% |
| Class S | Self-employed, directors | 4.20% (min €650) | 4.35% |
Statutory Rates & Roadmap: PRSI rose from 4.20% to 4.35% on 1 October 2026 under the legislated multi-year roadmap. This calculator uses the current 4.35% rate and annualises it. Because 4.20% applied from 1 January to 30 September, a whole-of-2026 liability works out at a blended 4.2375%.
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.
Revenue.ie Statutory Rates
Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.
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Full Tax Calculator →What PRSI Is, and What It Buys You
PRSI is the one deduction on an Irish payslip that is not purely a tax. Income tax and USC go into general government funds. PRSI goes into the Social Insurance Fund, and your contribution record decides what you can claim from it later. That record, not your income, is what determines your State Pension.
Contributions are counted in weeks, not euros. Each week you pay PRSI you earn one reckonable contribution, and entitlements are assessed on how many you have accumulated. This is why gaps, from time abroad or years out of the workforce, can matter decades later.
What your contributions cover includes the State Pension (Contributory), Jobseeker's Benefit, Illness Benefit, Maternity and Paternity Benefit, and Treatment Benefit, which pays toward dental, optical and hearing costs. Many workers never claim the Treatment Benefit they are already entitled to.
Why PRSI Is Worked Out Weekly, Not Annually
PRSI is assessed on each week's pay, which produces two effects that surprise people. If you earn €352 or less in a week, you pay no PRSI for that week. Just above that line, a tapered credit of up to €12 a week softens the charge. The credit falls by €1 for every €6 of weekly earnings above the threshold, and is gone entirely at €424 a week.
| Weekly pay | PRSI per week | PRSI per year | What is happening |
|---|---|---|---|
| €352.00 | €0.00 | €0.00 | At the threshold, no PRSI |
| €400.00 | €13.40 | €696.80 | Credit of €4 applies |
| €424.00 | €18.44 | €959.09 | Credit fully gone |
| €961.54 | €41.83 | €2,175.00 | Flat 4.35% |
Between €352 and €424 a week, PRSI rises faster than pay, because you lose credit as you earn more. Above that, it settles into a flat 4.35% of gross.
One consequence of weekly assessment: irregular earnings can produce a different annual PRSI bill than a steady salary of the same total. Our calculator annualises a steady wage, which is accurate for regular salaried pay but approximate if your hours vary a lot.
Classes, the 2026 Rate Rise, and the Age Rule
| Class A employee | Class S self-employed | |
|---|---|---|
| 1 Jan to 30 Sep 2026 | 4.20% | 4.20% |
| From 1 Oct 2026 (current) | 4.35% | 4.35% |
| Whole of 2026, blended | 4.2375% | 4.2375% |
| Minimum annual charge | None | €650 |
| Weekly earnings exemption | €352 | Not applicable |
The Class S minimum bites at lower incomes. A sole trader with a profit of €10,000 would owe €435.00 at 4.35%, but pays the €650 minimum instead. Below €5,000 of reckonable income, though, there is no Class S liability at all — the minimum is not a charge on every small income, and no contribution is recorded for that year.
On age, a rule that changed in 2024 still trips people up. The PRSI exemption age is now 70, not 66. People aged 66 to 69 born after 1 January 1958 stay liable until they are awarded the State Pension (Contributory) or reach 70. For the October rate rise and what it costs you, see our PRSI increase guide, or check your full deductions with the PAYE calculator.
Frequently Asked Questions
What is PRSI in Ireland?
Pay Related Social Insurance (PRSI) is a social insurance contribution charged on gross earnings in Ireland. It funds the State Pension, Jobseeker's Benefit, Illness Benefit, Maternity Benefit and other social welfare payments.
What is the PRSI rate for 2026?
The Class A employee rate is 4.35%, in force since 1 October 2026 under the legislated multi-year roadmap. It was 4.20% from 1 January to 30 September 2026, so a whole-of-2026 liability works out at a blended 4.2375%.
Who is exempt from PRSI?
Employees earning €352 or less per week pay no PRSI. Since 1 January 2024 the PRSI exemption age is 70, not 66: people aged 66 to 69 born after 1 January 1958 remain liable for PRSI until they are awarded the State Pension (Contributory) or reach age 70. A tapered PRSI credit of up to €12 per week also reduces the charge for weekly earnings between €352.01 and €424.
How much PRSI do self-employed people pay?
Self-employed workers pay Class S PRSI at 4.35%, in force since 1 October 2026 (it was 4.20% from 1 January to 30 September), subject to a minimum annual contribution of €650. That minimum only bites once reckonable income reaches €5,000 a year — below that there is no Class S liability at all and no contribution is recorded.
Is PRSI worth paying, or is it just another tax?
Unlike income tax and USC, PRSI buys entitlements. Your contribution record determines whether you qualify for the State Pension (Contributory), Jobseeker's Benefit, Illness Benefit, Maternity and Paternity Benefit, and Treatment Benefit, which covers dental, optical and hearing costs. Gaps in your record can reduce your pension decades later.
Why did my PRSI jump when I got a small pay rise?
Because of the tapered credit. Below €352 a week you pay no PRSI. Just above it, a credit of up to €12 a week cushions the charge, but that credit shrinks by €1 for every €6 of weekly earnings above the threshold and disappears entirely at €424 a week. In that narrow range your PRSI rises faster than your pay.