Ireland PRSI Calculator
Calculate Pay Related Social Insurance (PRSI) contributions in Ireland for Class A1 employees, Class A1 employer contributions, and Class S self-employed. Enter your gross income and pay frequency to see weekly, monthly, and annual PRSI alongside take-home pay after PRSI.
How PRSI Works in Ireland
Pay Related Social Insurance (PRSI) is a social insurance contribution collected in Ireland that funds the Social Insurance Fund, which pays for the State Pension, Jobseeker's Benefit, Illness Benefit, Maternity Benefit, and other contributory welfare payments. For most employees (Class A1), the employee rate is 4.1% of gross earnings once weekly pay exceeds roughly €352. The employer also contributes — 8.9% for earnings at or below €496 per week and 11.15% above that threshold. Unlike USC and income tax, PRSI has no tax credits or allowances and is calculated directly on gross pay. It is deducted at source through the PAYE system and appears separately on your payslip.
PRSI Classes Explained
Ireland has several PRSI classes, each reflecting a different type of employment and offering access to different benefits. Class A1 covers most private-sector and public-sector employees earning more than €38 per week and is the broadest class, giving access to the full range of social welfare payments. Class S covers self-employed workers and proprietary directors and is paid at 4.1% with a minimum annual contribution of €500. Class B, C, and D apply to certain public servants recruited before 1995 and have reduced rates with limited benefit entitlement. Class M applies to people with no PRSI liability. This calculator focuses on the two most common classes — A1 and S.
Benefits You Earn from PRSI
PRSI contributions build up credits that qualify you for a wide range of social welfare payments. A full Class A1 record gives access to the contributory State Pension (worth over €14,000 per year at current rates), Jobseeker's Benefit if you lose your job, Illness Benefit if you cannot work due to sickness, Maternity and Paternity Benefit, Treatment Benefit (dental and optical), and the Widow's, Widower's, or Surviving Civil Partner's Contributory Pension. To qualify for a full contributory State Pension, you generally need at least 520 paid contributions and an average of 48 per year over your working life. Class S self-employed contributions cover the State Pension, Maternity Benefit, and a reduced set of short-term benefits — but not Jobseeker's Benefit or Illness Benefit.
Self-Employed PRSI (Class S)
Self-employed individuals in Ireland pay Class S PRSI at 4.1% of reckonable income, with a minimum annual payment of €500 even if 4.1% of income would be lower. PRSI for the self-employed is paid through the annual self-assessment tax return (Form 11) alongside income tax and USC, and is due by 31 October each year (or mid-November for ROS online filers). If self-employed earnings are below €5,000 per year, there is no compulsory PRSI, but voluntary contributions can be paid to protect your pension record. Class S gives a narrower set of benefits than Class A1 — notably no Jobseeker's Benefit and no Illness Benefit — so many self-employed people also pay into private income protection insurance.
Disclaimer: Rates change annually — check Revenue.ie for current year.
Frequently Asked Questions
What is PRSI in Ireland?
Pay Related Social Insurance (PRSI) is a compulsory social insurance contribution in Ireland that funds the Social Insurance Fund. It pays for the contributory State Pension, Jobseeker\u2019s Benefit, Illness Benefit, Maternity Benefit, Treatment Benefit, and other welfare payments. Both employees and employers pay PRSI, and self-employed people pay Class S PRSI through their annual tax return.
What is the PRSI rate for employees in 2025?
For Class A1 employees (the most common class), the employee PRSI rate is 4.1% of gross weekly earnings once pay exceeds approximately €352 per week. Below that threshold, no PRSI is payable. A tapering PRSI Credit of up to €12 per week applies to earners between €352.01 and €424 per week to soften the cliff edge. Above €424 per week, the full 4.1% applies with no credit.
What is the employer PRSI rate?
The employer PRSI rate for Class A1 is 8.9% on weekly earnings up to €496 and 11.15% on weekly earnings above €496. This is paid by the employer on top of the employee\u2019s gross pay and is not deducted from the employee\u2019s wages. Employer PRSI is a significant real cost of employment and should be factored into hiring budgets and contractor-vs-employee comparisons.
How much PRSI do self-employed people pay?
Self-employed individuals pay Class S PRSI at 4.1% of reckonable income, with a minimum annual contribution of €500 even if 4.1% of income would be less. PRSI is paid through the annual self-assessment tax return (Form 11) along with income tax and USC, due by 31 October each year. Self-employed earnings below €5,000 per year are exempt from compulsory Class S PRSI.
What benefits does PRSI entitle me to?
Class A1 contributions give access to the contributory State Pension, Jobseeker\u2019s Benefit, Illness Benefit, Maternity and Paternity Benefit, Treatment Benefit (dental and optical), and Widow\u2019s, Widower\u2019s, or Surviving Civil Partner\u2019s Pension. Class S self-employed contributions cover the State Pension, Maternity Benefit, and some short-term benefits, but do not cover Jobseeker\u2019s Benefit or Illness Benefit.
Is PRSI the same as USC or income tax?
No. PRSI, USC, and Income Tax are three separate deductions from Irish pay. Income Tax funds general government spending, USC is a supplementary charge on gross income with its own bands, and PRSI specifically funds social insurance benefits. All three appear separately on an Irish payslip and together determine your net take-home pay.