PRSI calculator
Pay Related Social Insurance funds the State Pension, Jobseeker’s Benefit and other social insurance payments. Most employees pay Class A, worked out on each week’s pay.
| Gross pay | €900.00 |
| PRSI at 4.2% | €37.80 |
| Employee PRSI | €37.80 |
| Employer PRSI | €101.25 |
Class A rates for 2026
| Weekly pay | Subclass | Employee to 30 Sept | Employee from 1 Oct | Employer to 30 Sept | Employer from 1 Oct |
|---|---|---|---|---|---|
| Up to €352 | A0 | 0% | 0% | 9% | 9.15% |
| €352.01 to €424 | AX | 4.2% less credit | 4.35% less credit | 9% | 9.15% |
| €424.01 to €552 | AL | 4.2% | 4.35% | 9% | 9.15% |
| Over €552 | A1 | 4.2% | 4.35% | 11.25% | 11.4% |
Once your weekly pay is over €352, PRSI is charged on all of it, not just the part above the threshold. For monthly pay the limits are €1,525.33, €1,837.33 and €2,392.00.
How the PRSI credit works
Between €352.01 and €424 a week, a credit of up to €12 softens the jump. The €12 is reduced by one sixth of your pay above €352. On €400 a week the credit is €4.00, so PRSI is €16.80 less the credit: €12.80.
PRSI at common weekly wages
| Weekly pay | You pay now | You pay from 1 Oct | Employer pays now |
|---|---|---|---|
| €400 | €12.80 | €13.40 | €36.00 |
| €500 | €21.00 | €21.75 | €45.00 |
| €700 | €29.40 | €30.45 | €78.75 |
| €900 | €37.80 | €39.15 | €101.25 |
| €1,200 | €50.40 | €52.20 | €135.00 |
Why the rate is changing
The government is raising PRSI in steps to pay for the State Pension and other benefits. The employee rate went to 4.2% in October 2025 and goes to 4.35% on 1 October 2026; the employer rates rise by the same amount. The weekly earnings limits stay the same.
Common questions
How much PRSI do I pay on €900 a week?
€37.80 a week until 30 September 2026, then €39.15 from 1 October 2026. Your employer pays €101.25.
Do I pay PRSI on €350 a week?
No. Employees earning €352 a week or less pay no PRSI, though the employer still pays 9%.
Is PRSI worked out weekly or yearly?
Each pay period stands alone. A week with overtime can move you into a higher subclass for that week only.
How much PRSI is on a €50,000 salary in 2026?
€2,118.61 over the year, with 39 weeks at 4.2% and 13 weeks at 4.35%.
Sources
- Department of Social Protection: PRSI contribution rates and user guide 2026 (SW 14)
- gov.ie: PRSI contribution rates and user guide
Checked 28 September 2026. OneCalcs is independent and not affiliated with Revenue, the Department of Social Protection, Citizens Information or any other government body.