Which PRSI question do you have?
Choose employee PRSI, employer or self-employed PRSI, or records, benefits and corrections.
9 practical PRSI guides
Keep employee, employer, self-employed and contribution-record questions in their correct PRSI route.
Employee PRSI
Identify the class, understand Class A treatment and check the payslip calculation.
Employer and self-employed PRSI
Separate employer payroll costs from Class S self-assessment obligations.
Records, benefits and corrections
Check contribution records, understand PRSI versus tax and follow the correct refund route.
What PRSI means and what a contribution includes
PRSI is Pay Related Social Insurance. Revenue collects employment PRSI through PAYE and transfers it to the Department of Social Protection. For an employee, one pay-period contribution can include the employee share deducted from wages and the employer share paid on top of salary.
PRSI is not a personal savings account and paying one contribution does not guarantee every benefit. Entitlement depends on the PRSI class, the number and timing of contributions or credits, and the qualifying rules for the benefit being claimed.
Employee, employer and self-employed PRSI
| Position | How PRSI is normally handled | Where to check |
|---|---|---|
| Employee | The employee share is deducted through payroll | Payslip, payroll submission and contribution record |
| Employer | The employer share is paid in addition to gross salary | Payroll records and Revenue submissions |
| Self-employed | Class S is usually calculated through annual self-assessment | Income Tax return, Revenue statement and contribution record |
The same person can have employment and self-employed income. Do not assume that one payroll deduction settles all PRSI liability on other income.
A reliable PRSI checking workflow
PPS number, PRSI number and contribution record
People sometimes search for a separate “PRSI number”. In practice, your Personal Public Service Number identifies you when employment and social-insurance records are reported. The contribution record is the history of paid and credited social-insurance entries linked to you; it is not the number itself.
Request a Contribution Statement through MyWelfare when you need to see how many contributions and credits are recorded up to the end of the last tax year. MyWelfare states that the statement is not a State Pension forecast.
Related calculators
Open a calculator when you are ready to estimate your own numbers.
Official information and support
Use DSP, MyWelfare and payroll records to confirm class, contribution history, current rates and refund ownership.
Frequently asked questions
What is PRSI in Ireland?
PRSI is Pay Related Social Insurance. It is collected through payroll or self-assessment and helps fund social-insurance payments.
Who pays PRSI?
Employees, employers and self-employed people may pay PRSI, depending on the applicable class, earnings and circumstances.
Is PRSI a tax?
PRSI is a social-insurance contribution rather than Income Tax. It still reduces employee take-home pay where an employee share is due.
Is my PPS number my PRSI number?
Your PPS number is the identifier used for tax and social-protection records. There is not normally a separate personal PRSI number to obtain.
What is a PRSI contribution?
For payroll, it is the total employee and employer PRSI reported for a pay period together with the class and contribution weeks.
Does paying PRSI guarantee a benefit?
No. Benefit entitlement depends on the class, contribution history and the qualifying rules for that payment.
Where is the full PRSI rates table?
The PRSI Calculator contains the site’s one complete 2026 Class A rate table and worked examples.
Does this calculator cover every PRSI class?
No. It estimates Classes A, B, D, H and S. Use the Classes guide and official guidance for the other classes.