PRSI Class S Self-Employed Calculator (Ireland 2026)
Work out your PRSI Class S liability as a self-employed sole trader, freelancer, or company director in Ireland for 2026. Enter your annual self-employed income (and any PAYE income) to see the 4.1% Class S charge, the €650 annual minimum, and an Oct-2026 4.2% rate-rise preview. Free, private, no sign-up.
How PRSI Class S Works in Ireland for 2026
Pay Related Social Insurance (PRSI) Class S is the social-insurance class that applies to self-employed people in Ireland — sole traders, freelancers, contractors, partners, and proprietary directors with a 50%+ shareholding. From October 2024, the Class S contribution rate increased from 4.0% to 4.1% as part of the multi-year programme of rate rises announced in Budget 2024 to support the State Pension. A further 0.1 percentage-point increase to 4.2% takes effect from October 2026, reflected in the preview row of this calculator.
The €650 Annual Minimum and Income Floor
Class S has a minimum annual contribution of €650 in 2026. If 4.1% of your reckonable income would produce less than €650, you still pay €650. People with reckonable self-employed income below €5,000 per year are not legally required to pay Class S at all but may opt to do so voluntarily to keep social-insurance benefits up to date. Reckonable income is your net trading profit after deductible business expenses, plus any unearned investment income — not your gross turnover.
What PRSI Class S Buys You
Class S contributions count towards entitlement to the contributory State Pension, Maternity Benefit, Adoptive Benefit, Paternity Benefit, Parent's Benefit, Treatment Benefit (dental and optical), Widow's Pension, Invalidity Pension, and (since 2019) Jobseeker's Benefit for the Self-Employed. The full list is available from the Department of Social Protection. To qualify for the contributory State Pension you generally need at least 520 PRSI contributions across your working life, so paying Class S each year is usually worth more than it appears in cash terms.
Filing and Payment via Form 11
PRSI Class S is paid through your self-assessment tax return (Form 11) along with income tax and the Universal Social Charge (USC). The deadline for paper filing is 31 October of the year following the tax year; the ROS online deadline is typically the second or third week of November. PRSI is calculated on the same reckonable income as your Income Tax return, so it pays to keep clean accounting records and identify all allowable expenses before the return is finalised.
Source: Department of Social Protection (gov.ie/welfare) — PRSI Class S rates 2026. Last updated: 2026-05-03. Always verify current rates with gov.ie/welfare or Revenue.ie before filing.