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PRSI Calculator Ireland 2026
Estimate Class A employee PRSI across the 1 October 2026 rate change, including the weekly-equivalent pay and tapered employee credit.
Updated 22 September 2026
YOUR ESTIMATE
At a glance
SCENARIO READOUT
2026/2027 planning estimate under the assumptions shown. Revenue records, personal circumstances, legislation and payroll treatment determine the actual liability.
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Saved versus current
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How the numbers develop
Enter your situation
Use figures that match your real quote, payslip, bill or plan where possible.
Stress-test it
Change the assumptions that matter most instead of relying on one perfect-looking result.
Read the context
Use the methodology, Irish rules and limitations below before acting on the estimate.
What this calculator is for
PRSI funds access to Ireland’s social-insurance system. This calculator estimates employee PRSI under the 2026 Class A assumptions implemented in the tool.
Comparing the October 2026 rate change
The annual estimate blends the two employee Class A rates used during 2026. The calculator also shows what the same weekly-equivalent earnings would produce if the pre-October rate applied for all 52 weeks and if the post-October rate applied for all 52 weeks.
Those two full-year figures are comparison scenarios, not alternative 2026 liabilities. The monthly equivalent simply divides the blended annual estimate by 12 for budgeting; actual PRSI is calculated through individual pay periods.
How to read the result
PRSI is not simply another Income Tax band. Liability depends on PRSI class, weekly earnings and credits/thresholds. The annual estimate is built from weekly-equivalent earnings.
Worked example
Two employees with the same annual salary can have similar annual PRSI, but payroll treatment works through weekly or pay-period rules rather than a simple annual flat-rate multiplication.
Irish context
Most private-sector employees are commonly in Class A, but other PRSI classes exist. Rates and thresholds can change, and employer PRSI is separate from the employee deduction shown here.
What can change the answer
PRSI class, weekly earnings, employment type, multiple employments and changes in rates during the year can all affect the actual deduction.
Common mistakes to avoid
Do not assume everyone is Class A. Do not confuse employee PRSI with the employer’s separate PRSI cost. And do not use an annual percentage shortcut around weekly thresholds where the payroll rules are more detailed.
Related Compound tools
Use the Take-Home Pay Calculator for net pay, Income Tax Calculator and USC Calculator for the other main deductions.
Frequently asked questions
Does my employer also pay PRSI?
Usually yes, but that is a separate employer cost.
Is PRSI the same as USC?
No.
Why can weekly earnings matter?
Class A thresholds and credits operate on a pay-period basis.
Does this decide my PRSI class?
No.
PRSI is linked to social-insurance entitlement
PRSI is not only a payroll deduction. Contributions help determine access to parts of Ireland’s social-insurance system, including benefits and State Pension entitlement subject to the relevant contribution conditions.
That is one reason PRSI class matters. Class A is common for employees, while self-employed workers and other groups can fall into different classes with different contribution rules and benefit coverage.
The calculator estimates the employee deduction; it does not tell you what benefits you will qualify for or how many credited/paid contributions you have on your record.
If retirement planning is the reason you are looking at PRSI, check your social-insurance contribution history separately. A small difference in payroll deduction today is not the same question as whether you will satisfy future State Pension conditions.
For employment-cost comparisons, remember that employers can also pay employer PRSI on top of the employee’s gross salary. That is a business cost, not money deducted from the employee’s net pay.
The October 2026 Class A rate change
The calculator separates the two employee Class A rate periods used in 2026. Above the relevant weekly threshold, the employee rate is 4.20% up to 30 September and 4.35% from 1 October.
The annual estimate uses an even weekly-equivalent salary and approximates the year as 39 weeks at the earlier rate and 13 weeks at the later rate. It also applies the tapered weekly PRSI credit where the weekly equivalent falls in the relevant range.
The additional result labelled Approx. 2026 cost of October rate rise isolates the difference caused by the higher final-quarter employee rate under those same assumptions. Actual payroll can differ when earnings vary by pay period.
2026 has a mid-year Class A rate change
PRSI is unusually important to date correctly in 2026. For standard Class A employees in the relevant earnings bands, the employee rate is 4.20% up to 30 September 2026 and rises to 4.35% from 1 October 2026.
That is why this calculator exposes both the old-rate and new-rate annual equivalents rather than pretending one percentage describes the whole calendar year.
Weekly earnings bands can matter
Class A is not simply “salary × one rate” in every case. Department of Social Protection tables include weekly earnings bands and a tapered employee PRSI credit for earnings between €352.01 and €424 a week.
A broad annual calculator is useful for planning, but low-to-middle weekly earnings can require more detailed payroll treatment than a simple annual percentage.
Employer PRSI is separate
The PRSI amount deducted from an employee’s payslip is not the employer’s full employment cost. Employers can have a separate PRSI contribution on top of gross pay.
This becomes important when comparing a PAYE role with contracting. A contractor rate that merely matches the employee’s gross hourly rate may ignore employer PRSI, pension contributions, paid leave and other employment costs.
Use the Contractor vs Salary Calculator for that broader comparison.
PRSI class matters more than the headline percentage
Different PRSI classes can have different rates and can be linked to different social-insurance entitlements. This calculator is centred on the Class A employee case and does not determine your correct PRSI class.
If your employment category is unusual, or if you are self-employed, verify the class before relying on the estimate.
The deduction also has an entitlement dimension
PRSI contributes to a social-insurance record that can affect access to benefits and the State Pension (Contributory). That does not reduce the cash cost on a payslip, but it is one reason PRSI should not be treated as interchangeable with Income Tax or USC.
For current rates, use the Department of Social Protection’s PRSI Class A rates. For full net pay, combine the result with the Income Tax Calculator and USC Calculator.
Method and limitations
The tool converts annual salary to weekly earnings and applies the implemented 2026 Class A employee rates/credit structure across the relevant parts of the year. It does not cover every PRSI class or payroll edge case.
Useful sources
Why PRSI should not be viewed only as a tax
PRSI is a contribution-based social-insurance system. Contribution history can affect access to benefits and pensions, so the deduction has a different policy purpose from ordinary Income Tax.
That does not change the cash deducted from a payslip, but it is useful context when comparing employment with self-employment or different PRSI classes.
For employees, the amount shown on the payslip is only one side of the system: employers can also have a separate PRSI liability. A contractor day rate therefore needs to compensate for employment costs and protections that are not visible in the employee’s own PRSI deduction.
If you are checking entitlement to a particular social-insurance benefit, use Department of Social Protection records and guidance rather than this contribution calculator.
READ THE CONTEXT