What PRSI class am I on?

Most private-sector employees in Ireland are on Class A. Public-sector and some specific occupations can be on Class B, C, D, or H. Self-employed people are on Class S. Your payslip and your Revenue/DSP record show your current class.

What is the PRSI Class A weekly threshold?

Class A employees with weekly pay below the official threshold may not pay PRSI in that week. Above the threshold, PRSI applies and a PRSI credit may apply just over the threshold to soften the cliff edge. Verify the current 2026 figures against gov.ie before relying on them.

How does PRSI affect my State Pension contribution record?

PRSI contributions can build up your contribution record toward the contributory State Pension and other social welfare benefits. The exact rules depend on your class, contribution history and gaps in your record.

Is PRSI charged on pension contributions?

Employee PRSI is normally calculated on gross pay before pension contributions, so personal pension contributions do not usually reduce PRSI in the same way they may reduce Income Tax. Treatments can vary for some scheme structures.

Why is PRSI on my payslip different from this estimate?

Payroll uses your exact PRSI class, sub-class, weekly pay treatment, PRSI credit eligibility, and the official rates Revenue and the Department of Social Protection publish for the current year. This calculator is a planning estimate only.

Irish Calculators Updated for 2026 Estimate only

PRSI Calculator Ireland 2026

Use the PRSI Calculator Ireland for 2026 employee, employer and self-employed estimates by PRSI class, weekly pay band and pay frequency.

PRSI Calculator Ireland · 2026 Estimate

Income Details

Income Type

Gross Income (€)

€

Income Frequency

PRSI Class

Show employer PRSI

Advanced Settings

PRSI Estimate

Enter your gross income, select your PRSI class, and click Calculate to see your PRSI breakdown for Ireland 2026.

How this PRSI estimate is calculated

PRSI is estimated from your income type, selected PRSI class, pay frequency, and number of weeks included in the annual estimate.

Published by Irish Calculators. Rates, rules and assumptions are maintained against the official sources linked below.

Gross income is converted to the relevant annual or weekly basis.
The selected PRSI class determines which rate and thresholds are used.
Employee PRSI is estimated and, where selected, employer PRSI is shown separately.
Self-employed Class S first checks the €5,000 annual liability threshold, then applies the stated blended 2026 rate and €650 minimum where liable.

Source note: Revenue.ie / Department of Social Protection PRSI guidance where applicable. This is an estimate only and not financial advice.

PRSI rates Ireland 2026 and how they are calculated

Most private-sector employees are in PRSI Class A. Employee PRSI depends on gross weekly pay, the applicable subclass and the rate in force on the pay date. Employer PRSI is calculated separately and does not reduce the employee’s take-home pay.

Weekly pay	Subclass	Employee to 30 Sep	Employer to 30 Sep	Employee from 1 Oct	Employer from 1 Oct
€38–€352	A0	Nil	9.00%	Nil	9.15%
€352.01–€424	AX	4.20%*	9.00%	4.35%*	9.15%
€424.01–€552	AL	4.20%	9.00%	4.35%	9.15%
More than €552	A1	4.20%	11.25%	4.35%	11.40%

* PRSI credit: a tapered employee credit of up to €12 per week applies between €352.01 and €424. The amount reduces by one-sixth of weekly earnings above €352.01.

Official references: 2026 PRSI Class A rates and the PRSI Contribution Rates and User Guide (SW14).

Worked Class A PRSI examples

Compare common weekly pay points before and after the 1 October 2026 rate change. Figures are estimates; payroll applies exact pay-period calculations and rounding.

Class A0

€350 weekly pay

Employee to 30 Sep: Nil
Employee from 1 Oct: Nil
Employer to 30 Sep: €31.50
Employer from 1 Oct: €32.03

At or below the €352 employee threshold, no employee PRSI is due.

Try €350 weekly

Class AX credit

€377 weekly pay

Employee to 30 Sep: €8.00
Employee from 1 Oct: €8.56
Employer to 30 Sep: €33.93
Employer from 1 Oct: €34.50

The tapered weekly credit is approximately €7.83 before payroll rounding.

Try €377 weekly

Class A1

€600 weekly pay

Employee to 30 Sep: €25.20
Employee from 1 Oct: €26.10
Employer to 30 Sep: €67.50
Employer from 1 Oct: €68.40

Above €552, the higher employer Class A rate applies.

Try €600 weekly