Most employees in the private sector are insured under PRSI Class A. The employee contribution is 4% of gross earnings above the weekly income threshold of €352. This is the most common class and entitles you to a wide range of social welfare benefits including Jobseeker's Benefit and State Pension.
PRSI Calculator Ireland 2026
Calculate employee PRSI for Class A (PAYE) and Class S (self-employed). Annual, monthly, and weekly figures.
PRSI quick reference 2026
- Class A (employees): 4% — no PRSI if weekly income ≤ €352
- Class S (self-employed): 4% — minimum €500/year
- Employer PRSI: 11.05% on gross wages
- PRSI builds your record for Contributory State Pension
Calculate PRSI
Your PRSI Contribution
Annual Income
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Annual PRSI
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Monthly PRSI
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Weekly PRSI
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Effective PRSI Rate
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Note: Class A PRSI is not payable if your weekly income is €352 or less. Class S has a minimum annual contribution of €500. This calculator does not apply the Class S minimum.
Frequently Asked Questions
Yes. For Class A employees, if your weekly earnings are €352 or less, you pay no employee PRSI. If you earn above €352 per week, PRSI applies to all your earnings from the first euro, not just the amount above the threshold.
Self-employed people (sole traders, freelancers, company directors with a proprietary interest) pay Class S PRSI at 4% on all income. There is a minimum Class S contribution of €500 per year. Class S entitles you to a limited range of benefits compared to Class A.
Class A PRSI contributions build up your social insurance record for Jobseeker's Benefit, Illness Benefit, Maternity Benefit, Paternity Leave, and ultimately the Contributory State Pension. Class S entitles you to Maternity Benefit, Paternity Benefit, Adoptive Benefit, and Contributory State Pension, but not Jobseeker's or Illness Benefit.
Yes. Your employer pays employer PRSI on your gross salary in addition to your contribution. The employer PRSI rate is 11.05% for most employees. This is a separate cost to the employer and does not appear as a deduction from your payslip.
Most pension income is not subject to PRSI. However, if you are under 66 and receiving an occupational pension while also working, your employment income will still attract PRSI. After age 66, PRSI generally no longer applies.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — PRSI rates
PRSI contribution classes and rates for 2025.
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Gov.ie — PRSI classes
Department of Social Protection PRSI contribution rates table.
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Citizens Information — PRSI
Overview of the social insurance system.
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