PRSI Calculator — Ireland 2026
Calculate employee and employer PRSI contributions for Class A (employees) and Class S (self-employed). Weekly, monthly, and annual breakdowns with total employment cost.
For planning purposes only — confirm with Revenue or your accountant.
Your Details
PRSI Breakdown
Enter your gross pay above to calculate PRSI contributions.
What this calculator does
This tool calculates Pay-Related Social Insurance (PRSI) contributions for 2026 for both employees (Class A) and self-employed individuals and company directors (Class S). It shows the employee and employer portions separately, and calculates weekly, monthly, and annual figures so you can understand the true cost of employment or plan for your own tax bill.
How Irish PRSI is calculated
Class A — Employees
Class A is the standard PRSI class for most employees. The 2026 rates are:
- Employee PRSI: 4.1% on weekly earnings above €352 (≈€18,304/year). If weekly pay is at or below €352, no employee PRSI applies that week.
- Employer PRSI (lower rate): 8.8% on all employee earnings where weekly pay is €496 or less.
- Employer PRSI (higher rate): 11.15% on all employee earnings where weekly pay exceeds €496.
Class S — Self-Employed / Directors
Class S applies to sole traders, freelancers, and proprietary directors (directors who own ≥15% of company shares). The 2026 rate is approximately 4.1–4.2% of net income (the rate was increased in October 2025 as part of a phased equalisation with Class A). A minimum annual contribution of €650 applies regardless of how low the income is.
Age exemption
Workers aged 66 or over are exempt from paying PRSI on their own earnings. Employer PRSI still applies to wages paid to workers aged 66+.
Worked examples
Example 1 — Employee earning €35,000/year (Class A)
| Item | Calculation | Annual | Monthly |
|---|---|---|---|
| Gross Pay | — | €35,000 | €2,917 |
| Employee PRSI threshold | €18,304/year | — | — |
| PRSI-liable earnings | €35,000 − €18,304 | €16,696 | — |
| Employee PRSI @ 4.1% | €16,696 × 4.1% | €685 | €57 |
| Employer PRSI @ 11.15% | €35,000 × 11.15% | €3,903 | €325 |
| Total Employment PRSI Cost | — | €4,588 | €382 |
| Total Cost to Employer | €35,000 + €3,903 | €38,903 | €3,242 |
Example 2 — Self-employed earning €80,000/year (Class S)
| Item | Calculation | Annual |
|---|---|---|
| Net Self-Employment Income | — | €80,000 |
| Class S PRSI @ 4.125% | €80,000 × 4.125% | €3,300 |
| Minimum PRSI check | Max(€3,300, €650) | €3,300 applies |
| Class S PRSI Due | — | €3,300 / year |
| Monthly equivalent | €3,300 / 12 | €275/month |
Example 3 — Employee aged 66+, earning €40,000
| Item | Calculation | Annual |
|---|---|---|
| Gross Pay | — | €40,000 |
| Employee PRSI | Age exemption applies | €0 |
| Employer PRSI @ 11.15% | €40,000 × 11.15% | €4,460 |
| Total PRSI Cost | Employer only | €4,460 |
Workers aged 66+ pay no PRSI themselves — but the employer still pays 11.15% on their salary.
How to interpret your result
The true cost of employment
Employer PRSI is the most overlooked cost in hiring decisions. When you offer someone a €50,000 salary, the true annual payroll cost is approximately €55,575 (€50,000 + €5,575 employer PRSI at 11.15%). This matters for budgeting headcount, calculating break-even revenue per employee, and comparing employees versus freelancers (who pay their own PRSI).
Class S versus Class A — contribution value
Class A employees and their employers collectively pay much more PRSI than Class S workers. In return, Class A workers access a wider range of benefits including Jobseeker's Benefit and Illness Benefit. Class S workers access the State Pension and parental benefits, but not Jobseeker's Benefit — which means self-employed people have no income protection if work dries up unexpectedly, beyond saving privately.
Common mistakes with PRSI
- Assuming Class S is always cheaper: For high earners, Class S and Class A total PRSI costs can be similar — but the entitlements differ significantly. A self-employed person earning €80,000 pays €3,300 in PRSI; a comparable employee pays €2,527 in employee PRSI (plus the employer pays €8,920). The employee gets more state cover.
- Forgetting employer PRSI when budgeting a hire: Many small business owners budget salaries without factoring in employer PRSI. A 10-person team on €40,000 average salaries costs an extra €44,600/year in employer PRSI alone.
- Missing the Class S minimum contribution: If your self-employment income is low (under €15,760), your 4.125% PRSI calculation will fall below €650 — but you must still pay the €650 minimum to maintain your contribution record for pension purposes.
- Thinking PRSI stops at a ceiling: Unlike some countries, Ireland's employee PRSI has no earnings ceiling. The 4.1% applies to all earnings above the weekly threshold, including bonuses, overtime, and BIK. High earners pay proportionally more PRSI than lower earners.
- Proprietary directors misclassifying as Class A: Company directors who own 15% or more of the company's shares are proprietary directors and must pay PRSI as Class S, not Class A — even if they are on the company payroll. Getting this wrong can lead to incorrect benefit entitlements and Revenue compliance issues.
Frequently Asked Questions
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Shuppa's finance tools are built by Gerard Fox — a commercial finance professional with ACCA-level expertise and over a decade operating inside financial planning, budgeting, and operational performance. These tools exist because the right tools for Irish businesses didn't.