Employer PRSI is the Pay Related Social Insurance contribution paid by employers on top of an employee's gross wages. It is not deducted from the employee's pay — it is an additional cost to the employer. The standard Class A rate for 2025 is 11.05% of gross wages (reduced to 8.6% for employees earning €441 per week or less).
Employer PRSI Calculator Ireland 2026
Find out the true total cost of employing someone in Ireland, including your 11.05% employer PRSI contribution.
Employer PRSI 2026
- Standard rate: 11.05% on gross wages above €441/week
- Reduced rate: 8.6% on gross wages up to €441/week
- Paid directly by the employer — not on employee's payslip
- Applies to: regular pay, overtime, bonuses, BIK
Calculate Employer PRSI Cost
Total Employment Cost
Employee Gross Salary
–
Employer PRSI
–
Total Annual Cost
–
Total Monthly Cost
–
PRSI Rate Applied
–
This is the direct cost of the salary plus employer PRSI. It does not include pension contributions, sick pay, equipment, or other employment costs.
Note: This calculator applies the standard 11.05% Class A employer PRSI rate. The reduced rate (8.6%) applies where gross weekly earnings are €441 or less. Always verify using Revenue's official guidance for your specific situation.
Frequently Asked Questions
The standard employer PRSI rate is 11.05% (Class A) for employees earning more than €441 per week. A reduced rate of 8.6% applies for employees earning €441 per week or less. Class S (self-employed) has no employer contribution.
No. Employer PRSI does not appear on the employee's payslip and is not deducted from their pay. It is a separate cost paid directly by the employer to the Collector General at Revenue. The employee only sees their own PRSI contribution (4%) deducted from their gross pay.
If you hire someone on a €40,000 annual salary, your total cost is approximately €44,420 (€40,000 + €4,420 employer PRSI at 11.05%). This does not include any other employee benefits, sick pay obligations, or pension contributions.
Yes. Employer PRSI applies to all reckonable earnings, including regular pay, bonuses, overtime, and most benefits in kind (BIK). Some benefits are excluded from reckonable earnings, such as certain employer pension contributions.
There is no general employer PRSI exemption. The reduced rate (8.6%) applies only to employees earning €441 or less per week. Workers on the employment incentive scheme or certain JobBridge-type schemes may have specific rules — check with Revenue.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
-
Revenue.ie — Employer PRSI
Employer PRSI obligations and rates.
-
Gov.ie — PRSI contribution rates
Full PRSI contribution rates table for all classes.
Need an exact calculation?
IrishTaxTools provides estimates. D’Emilia Accounting can review your complete circumstances and provide professional assistance with Irish tax, payroll, VAT, bookkeeping and compliance.