Ireland PRSI Class A Calculator 2026
Calculate your Irish Class A PRSI contribution — employee 4.1% (rate from October 2025), employer 11.05%/8.9%, with the €352/week threshold and PRSI credit for lower earners.
| Gross weekly equivalent | — |
| Annualized gross | — |
| Employee PRSI 4.1% | — |
| PRSI credit (low earners) | — |
| Net employee PRSI | — |
| Employer PRSI | — |
Pay-Related Social Insurance (PRSI) is Ireland's social insurance contribution funding pensions, dental, optical, illness, and unemployment benefits. Class A is the standard employee class. From October 2025 the rate is 4.1% (raised from 4.0%) on weekly earnings above €352.
PRSI Class A Rates 2026
Employee: 4.1% on weekly earnings above €352 (effective October 2025). Employer: 8.9% on earnings up to €511/week; 11.05% above. PRSI credit: tapers from €12/week at €352.01 to zero at €424/week — softens the threshold cliff for low earners.
What Class A Funds
PRSI Class A contributions fund: State Pension Contributory (full 40-credit rule from 2025), Jobseeker's Benefit, Illness Benefit, Maternity/Paternity Benefit, Treatment Benefit (dental + optical), Carer's Benefit. Self-employed pay Class S (lower rate, fewer benefits).
Other PRSI Classes
Class B/C/D: Civil servants on modified rates. Class H: Defence Forces. Class J: subsidiary employment (typically those over 66 or low-income second jobs). Class K: certain office holders and unearned income.
Worked Examples: PRSI at Different Wages
These figures use the same Class A rules as the calculator above — 4.1% on your full weekly earnings once they exceed the €352 threshold, with the PRSI credit tapering to zero at €424/week. They show net employee PRSI only (income tax and USC are separate deductions).
| Weekly gross | Net employee PRSI |
| €340/wk (below threshold) | €0.00/wk |
| €400/wk (credit applies) | €12.40/wk |
| €600/wk | €24.60/wk (≈€1,279/yr) |
| €1,000/wk | €41.00/wk (≈€2,132/yr) |
Below €352/week no employee PRSI is due. Between €352.01 and €424 the credit reduces what you pay, which is why €400/week costs only €12.40 instead of the full €16.40. Above €424 the credit is gone and you pay the flat 4.1%. Enter your own figure above for an exact result.
Last updated May 2026. Sources: GOV.IE PRSI, Revenue.ie PRSI.