Employer PRSI is a contribution paid by the employer on top of the employee's gross salary. In 2026, it is 11.15% on earnings above €441/week and 8.8% on earnings at or below €441/week.
2026 RatesEmployer PRSI IncludedLast reviewed:
Employer Cost Calculator Ireland 2026
Calculate the true cost of hiring in Ireland. Add employer PRSI, pension contributions, and other on-costs to gross salary to find your total employment cost.
✓ Employer PRSI at 11.15% (Class A) or 8.8% (under €441/week)✓ Add optional pension, health insurance, and other on-costs✓ See cost per hour, week, month, and year
✅ 2026 Rates🏢 Employer PRSI included
Employer PRSI (standard)11.15%
Employer PRSI (low rate)8.8% on earnings ≤€441/week
Typical on-cost12–18% above gross salary
PRSI classClass A for most employees
Start Calculator →Employer PRSI
11.15% on all earnings above €441/week
Low rate PRSI
8.8% on earnings at or below €441/week
Pension
Optional — employer contributions are deductible
Note
Employee PRSI (4.2%) is not a cost to employer — deducted from employee
Calculate Total Employment Cost
Your Results
Gross Salary—
Employer PRSI—
Employer Pension—
Other On-Costs—
Total Cost to Employer—
Cost per Month—
On-Cost above Gross—
Confidence Score
Frequently Asked Questions
No. Employee PRSI (4.2%) is deducted from the employee's gross salary. It is not an additional cost to the employer.
No. Employer pension contributions are not subject to employer PRSI, making them a highly tax-efficient benefit.
At €50,000, employer PRSI is approximately €5,575 (11.15%), bringing the minimum employment cost to ~€55,575 before any pension or benefits.
Yes. Employer PRSI is a deductible business expense and reduces your corporation tax or income tax (for sole traders) liability.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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