Calculate gross to net pay, employer costs, and Revenue PAYE/PRSI liability for up to 10 employees. All 2026 rates.
Enter each employee's gross pay per pay period, their pay frequency, tax credits, standard rate band, and PRSI class. Add multiple employees using the "Add Employee" button (up to 10). Click "Calculate Payroll" to see the full gross-to-net breakdown and employer cost for every employee, plus a business summary showing your total monthly Revenue liability.
Benefits in Kind (BIK) — such as company cars, private health insurance paid by the employer, or preferential loans — are added to gross pay for Income Tax and USC purposes. Enter the annual BIK value in the BIK field. Note: employer PRSI on BIK has specific rules for certain benefit types; this calculator uses a simplified approach.
PAYE and PRSI must be paid to Revenue by the 23rd of the following month via ROS. Submitting the Payroll Submission Request (PSR) is separate from payment — the PSR must be submitted on or before each pay day, while the payment is due by the 23rd.
The default of €4,000/year (€333/month) covers the Personal Tax Credit (€2,000) and PAYE Credit (€2,000). If the employee has other credits — Rent Tax Credit, medical expenses, etc. — add those amounts. The employee's Tax Credit Certificate (P2C), available via ROS, shows their current annual credit amount.
Emergency tax uses a rate of 20% for the first four weeks, then 40% thereafter, with no tax credits applied. Enter €0 for tax credits and adjust the standard rate band to €0 if the employee is on the higher rate emergency tax basis. This calculator does not include a specific emergency tax mode — for accurate emergency tax figures, use Revenue's myAccount or your payroll software.
Employee pension contributions reduce Income Tax liability (they are deducted from taxable pay for IT purposes) but do NOT reduce USC or PRSI. Enter the employee's pension contribution as a percentage of their gross pay. Employer pension contributions are a cost to the employer but do not affect the employee's deductions.