Ireland PRSI Calculator 2026
PRSI (Pay Related Social Insurance) funds Ireland's social welfare benefits. This calculator estimates 2026 employee and employer PRSI by class — Class A 4.1% employee + 11.15% employer for private-sector workers, with adjustments for low earners under the €441/week threshold.
| Weekly earnings basis | — |
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| Employer rate | — |
| PRSI credit (if applicable) | — |
| Total weekly PRSI | — |
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PRSI (Pay Related Social Insurance) is the Irish social insurance contribution that funds State Pension, Jobseeker's Benefit, Maternity Benefit, Illness Benefit, and other welfare payments. PRSI is grouped into classes (A, B, C, D, E, H, J, K, M, S, P) — your class depends on employment status and occupation type.
2026 Class A PRSI Rates
Class A covers most private-sector employees. In 2026, the employee rate is 4.1% on all reckonable earnings, and the employer rate is 11.15% on earnings above €441 per week (the higher employer rate threshold). Below €441/week, the employer pays a reduced rate of 8.9%. Employees earning under €352/week pay zero PRSI; those earning €352-€424/week receive a tapered PRSI credit of up to €12/week.
Class S — Self-Employed PRSI
Self-employed individuals pay Class S at 4.1% on net profit and all unearned income, subject to a minimum payment of €650/year. Class S contributions count toward State Pension Contributory but do not cover Jobseeker's Benefit or Illness Benefit (Class S contributors who become unemployed must rely on means-tested Jobseeker's Allowance). Class S applies whether you trade through a sole-trader, partnership, or proprietary directorship over 50% ownership.
PRSI Credit and Thresholds
The PRSI Credit applies to Class A employees earning between €352.01 and €424/week. The credit starts at €12/week and tapers down by one-sixth of the difference between earnings and €352. Above €424/week, no credit applies. The credit can reduce PRSI to zero — but never refund overpaid PRSI, since the 4.1% only applies once income exceeds the threshold. Workers with multiple jobs aggregate earnings for PRSI purposes via Revenue.
Common PRSI Mistakes
(1) Wrong class — proprietary directors (over 50% shareholding) must be Class S, not Class A. (2) Forgetting Class K — public-office holders, occupational pensions, and unearned income may attract Class K at 4.1% with no benefit entitlement. (3) Missing self-employed minimum — Class S has a €650 annual minimum even on low profit. (4) BIK is reckonable — benefit-in-kind values are added to gross earnings for PRSI just like USC.
Last updated May 2026. Source: Department of Social Protection (gov.ie/dsp) and Revenue Commissioners.