Quick answer
- PRSI is social insurance: the contribution class and contribution record can affect access to benefits and pensions.
- For Class A, employee PRSI is nil at weekly earnings up to €352, subject to the official class rules.
- Above €352, the Class A employee rate is 4.20% until 30 September 2026 and 4.35% from 1 October 2026.
- A tapered credit of up to €12 a week applies between €352.01 and €424; employer PRSI is a separate employer cost.
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On this page
What PRSI is and why the class matters
Pay Related Social Insurance funds Ireland’s Social Insurance Fund. Contributions can be relevant to the State Pension (Contributory), Illness Benefit, Maternity Benefit, Jobseeker’s payments, Treatment Benefit and other schemes, although every benefit has its own contribution tests.
The nature of the employment normally determines the PRSI class. Class A covers most private-sector employees and public servants recruited from 6 April 1995, but other employees and self-employed people can fall into different classes. A percentage without the correct class is not a reliable PRSI calculation.
Class A rates during 2026
| Weekly earnings | Employee to 30 Sep | Employee from 1 Oct | Employer to 30 Sep | Employer from 1 Oct |
|---|---|---|---|---|
| €38 to €352 | Nil | Nil | 9.00% | 9.15% |
| €352.01 to €424 | 4.20% less tapered credit | 4.35% less tapered credit | 9.00% | 9.15% |
| €424.01 to €552 | 4.20% | 4.35% | 9.00% | 9.15% |
| More than €552 | 4.20% | 4.35% | 11.25% | 11.40% |
The official Class A table also contains special subclasses and notes. The employer percentage is not deducted from employee gross pay; it is paid by the employer on top of the wage cost.
How the tapered employee PRSI credit works
The credit prevents the full PRSI rate from appearing immediately at €352.01 a week. The maximum credit is €12 at the bottom of the range and it reduces by one-sixth of weekly earnings above €352.01, reaching nil around €424.
At €377 a week under the 4.20% rate, the official method gives a credit of €7.83: gross PRSI is €15.83 and employee PRSI after the credit is €8.00. From 1 October 2026, the same pay is charged first at 4.35% before the credit is deducted.
PRSI is calculated by contribution week
Class A thresholds are weekly even where an employee is paid monthly. Payroll applies the official insurable-week and pay-period rules. If weekly earnings exceed €352, the percentage is generally charged on all reckonable earnings for that week, not only the portion above €352.
This creates a common calculation error: multiplying annual salary by one percentage can miss the zero-rate weeks, tapered-credit range, irregular pay and the 1 October rate change. An annual estimate is most reliable for steady earnings comfortably above €424 a week.
Employee PRSI versus employer PRSI
| Item | Who pays it? | Does it reduce employee net pay? |
|---|---|---|
| Employee PRSI | Deducted from employee pay | Yes |
| Employer PRSI | Paid separately by the employer | No |
| Total PRSI contribution | Employee and employer parts reported together | Only the employee part is a payslip deduction |
Employer PRSI matters when a business budgets the full cost of a salary, but it should never be subtracted again when calculating the employee’s take-home pay.
How to check your class and contribution record
- Check the PRSI class or subclass and contribution weeks shown on the payslip.
- View the Employment Detail Summary and employer-reported pay in Revenue myAccount.
- Request the full contribution statement through MyWelfare when checking benefit or pension history.
- Ask the employer to review the employment details if the class appears wrong.
- Use the Department of Social Protection’s scope process where the correct insurability or class is disputed.
Paying PRSI in a year does not automatically guarantee every benefit. Entitlement can depend on total paid contributions, recent contribution years, credited contributions and the rules of the particular scheme.
Frequently asked questions
What does PRSI stand for?
PRSI means Pay Related Social Insurance.
What is the employee Class A rate in 2026?
It is 4.20% above the applicable threshold until 30 September 2026 and 4.35% from 1 October, with a tapered credit between €352.01 and €424 a week.
Do I pay PRSI if I earn €352 a week?
Under the standard Class A table, employee PRSI is nil up to €352 a week, though employer PRSI can still apply.
Is PRSI charged only on earnings above €352?
No. Once the weekly employee threshold is exceeded, the percentage is generally calculated on all reckonable earnings for the week, then the tapered credit applies where eligible.
How is the €12 PRSI credit calculated?
Start with €12 and subtract one-sixth of weekly earnings above €352.01. The credit tapers to nil by the top of the €352.01–€424 range.
Is employer PRSI taken from my wages?
No. Employer PRSI is paid by the employer and should not be deducted from the employee’s net-pay calculation.
Why does my PRSI rate change in October 2026?
Legislated Class A employee and employer rates increase by 0.15 percentage points from 1 October 2026.
Where can I see my complete PRSI record?
Request a contribution statement through MyWelfare. Revenue myAccount also shows employer-reported pay, tax, USC and PRSI details.
Sources & references
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