Class A, rates in force to 30 September 2026

Employer PRSI calculator: both sides of the payslip

On a €45,000 Class A salary, PRSI comes to €6,953 a year: €1,890 from the employee at 4.2% and €5,063 from the employer at 11.25%. Those are the rates in force to 30 September 2026; all PRSI rates rise by 0.15 percentage points on 1 October 2026 under the Government's roadmap, taking the employee Class A rate to 4.35% and the employer rates to 9.15% and 11.4%.

Gross pay

€

Pay entered as

Employer PRSI per year

€5,063

Employer PRSI is charged on ALL earnings at 9% (weekly pay up to €552) or 11.25% (above it): a cliff, not a marginal band. Rates shown are those in force to 30 September 2026; all PRSI rates rise 0.15 points on 1 October 2026.

Have these figures checked by a payroll professional

Weekly gross pay assessed	€865
Employee PRSI per week	€36
Employer PRSI per week	€97
Employee PRSI per year	€1,890
Combined PRSI per year	€6,953

The assumptions

Class A employment only: the class covering the great majority of private-sector and post-1995 public-sector employees. Other classes differ; see our classes guide.
Rates used are those in force to 30 September 2026: employee 4.2% on all earnings above €352 a week, employer 9% on weekly earnings up to €552 and 11.25% above it (gov.ie: PRSI Class A rates).
All PRSI rates rise by 0.15 percentage points on 1 October 2026: employee Class A to 4.35%, employer to 9.15% and 11.4% (gov.ie: PRSI Class A rates). Further roadmap increases follow on 1 October 2027 (0.15 points) and 1 October 2028 (0.2 points) (gov.ie: PRSI Roadmap). This calculator uses the set in force today; switch to the October figures once they take effect.
Employees earning €352 or less a week pay no employee PRSI. Above that, a tapered weekly PRSI credit of up to €12 reduces the charge until it runs out at €424 a week (Citizens Information: paying PRSI). The employer pays PRSI in all cases.
The €552 weekly threshold between the two employer rates applied from 1 January 2026, in line with the increase in the National Minimum Wage to €14.15 an hour, and moves with it (gov.ie: Advance Notice for 2026).
Annual figures assume pay spread evenly over 52 weeks; weekly amounts are shown to the nearest euro. Income tax and USC are separate and not calculated here.

PRSI Calculator is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with the Department of Social Protection, Revenue or any other body, and nothing here is tax advice; confirm current rates and your own position with an accountant or payroll provider before acting.

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PRSI on a Class A salary: employee, employer, combined

Last updated 2026-08-15

Annual PRSI by salary at the Class A rates in force to 30 September 2026. The employer side is the larger of the two at every pay level.

Computed at Class A rates in force to 30 September 2026: employee 4.2% on all earnings above €352 a week with the tapered €12 credit running out at €424; employer 9% on all earnings up to €552 a week, 11.25% on all earnings above it. Pay assumed even across 52 weeks. All PRSI rates rise 0.15 points on 1 October 2026 (gov.ie: PRSI Class A rates).

PRSI on a Class A salary: employee, employer, combined
Annual salary	Employee PRSI	Employer PRSI	Combined
€20,000	€499	€1,800	€2,299
€25,000	€1,050	€2,250	€3,300
€35,000	€1,470	€3,938	€5,408
€45,000	€1,890	€5,063	€6,953
€60,000	€2,520	€6,750	€9,270
€80,000	€3,360	€9,000	€12,360

On a €45,000 Class A salary, PRSI totals €6,953 a year at the rates in force to 30 September 2026: €1,890 from the employee (4.2%) and €5,063 from the employer (11.25%).
Employer PRSI is charged on all earnings at a cliff: 9% when weekly pay is €552 or less, 11.25% on the whole wage once it goes above (rates to 30 September 2026).
Employees earning €352 a week or less pay no employee PRSI in Ireland, and a tapered €12 weekly credit softens the charge up to €424 a week.

Cite this page

“PRSI on a Class A salary: employee, employer, combined”, PRSI Calculator, https://prsicalculator.com/ (updated 2026-08-15). Computed at Class A rates in force to 30 September 2026: employee 4.2% on all earnings above €352 a week with the tapered €12 credit running out at €424; employer 9% on all earnings up to €552 a week, 11.25% on all earnings above it. Pay assumed even across 52 weeks. All PRSI rates rise 0.15 points on 1 October 2026 (gov.ie: PRSI Class A rates).

Go deeper

Sourced, dated, kept current.

Employer PRSI rates in Ireland: history, threshold and the roadmap
Employer PRSI by period: 9% and 11.25% to 30 September 2026 with a €552 weekly threshold, 9.15% and 11.4% after, and the rate history back to 2024.
PRSI classes explained: Class A, S, J, M and what they cover
What the PRSI classes mean: Class A for most employees, Class S for the self-employed and proprietary directors, Class J's 0.5%, and the pre-1995 public service classes.
PRSI credits: credited contributions and the €12 weekly credit
Two things share the name: credited contributions that protect your PRSI record when out of work, and the tapered €12 weekly credit that reduces low earners' PRSI.

Common questions

How much PRSI does an employee pay in Ireland?

Class A employees pay 4.2% on all earnings when weekly pay exceeds €352, softened by a tapered €12 credit up to €424 a week. That is the rate in force to 30 September 2026; it rises to 4.35% on 1 October 2026.

How much is employer PRSI?

To 30 September 2026: 9% on all earnings where weekly pay is €552 or less, and 11.25% on all earnings above that, a cliff rather than a marginal band. Both rise 0.15 points on 1 October 2026, to 9.15% and 11.4%.

How to calculate PRSI: what is the formula?

Multiply all of the week's earnings by the single rate that applies: 4.2% for a Class A employee once weekly pay exceeds €352 (softened by a tapered €12 credit up to €424 a week), and 9% for the employer where weekly pay is €552 or less, 11.25% on all earnings above that. On a €45,000 salary that gives €1,890 employee PRSI and €5,063 employer PRSI, at the rates in force to 30 September 2026. (gov.ie, PRSI Class A rates (Department of Social Protection))

Is employer PRSI deducted from my wages?

No. Employer PRSI is paid by the employer on top of your gross pay and never appears as a deduction. Only employee PRSI (4.2% to 30 September 2026) is taken from wages.

Why is there a jump in employer PRSI at €552 a week?

Because the higher employer rate applies to the whole wage once weekly pay passes the threshold, not just the excess. One extra euro of pay can add several euro of employer PRSI, which is why the threshold tracks the minimum wage: it rose from €527 to €552 on 1 January 2026. (gov.ie, PRSI Class A rates (Department of Social Protection))

What changes on 1 October 2026?

All PRSI rates rise by 0.15 percentage points: employee Class A from 4.2% to 4.35%, employer from 9% to 9.15% and from 11.25% to 11.4%, and Class S from 4.2% to 4.35%. Further roadmap increases follow in October 2027 and October 2028.

Sources

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