Proprietary directors (owning 15%+ of shares) pay Class S PRSI at 4% on all earnings. There is no employer PRSI. Non-proprietary directors pay Class A, which includes employer PRSI at 11.15%.
2026 RatesDirector PRSI ClassLast reviewed:
Director Salary Calculator Ireland 2026
Find the most tax-efficient salary level for an Irish company director. Covers income tax, USC, PRSI class, and the impact on company corporation tax.
✓ Proprietary directors: Class S PRSI (4%)✓ Non-proprietary directors: Class A PRSI✓ Salary reduces company profit — saving 12.5% corporation tax
✅ 2026 Rates🎯 Director-specific
Class S PRSI (proprietary)4% on all earnings
No employer PRSIProprietary directors exempt
CT saving per €1 salary12.5 cent
Common salary range€20,000 – €44,000
Start Calculator →Class S PRSI
Proprietary directors pay 4% — no employer PRSI
CT saving
Director salary is a deductible company expense
State Pension
Class S qualifies for contributory State Pension
Non-proprietary
Non-proprietary directors pay Class A — full employer PRSI applies
Calculate Director Salary Tax
Your Results
Income Tax—
USC—
PRSI (Director)—
Total Personal Tax—
Net Salary (take-home)—
Corporation Tax Saving—
Company Profit After Salary—
Effective Personal Tax Rate—
Confidence Score
Frequently Asked Questions
Yes. A director's salary is a legitimate business expense deductible against corporation tax, saving 12.5% for every euro paid.
It depends on your personal tax position and company profit. A common strategy is to take a salary within the 20% income tax band (€44,000 for single, €53,000 for married in 2026) and take additional income as dividends or pension contributions.
Proprietary directors do not qualify for the PAYE Tax Credit (€2,000). This makes salary more expensive for them than for regular employees at the same income level.
Yes. Even a sole director must be registered as an employee with Revenue and have PAYE, USC, and PRSI deducted via payroll. This is managed through the company's PAYE Modernisation reporting.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
Need an exact calculation?
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