Class A, rates as at 1 January to 30 September 2025
How much PRSI, on both sides of the payslip?
On a €45,000 Class A salary, PRSI comes to €6,863 a year: €1,845 from the employee at 4.1% and €5,018 from the employer at 11.15%. Those are the last rates fully confirmed on this site, in force 1 January to 30 September 2025; PRSI rates rose on 1 October 2025 and rise again on 1 October 2026 under the Government's roadmap, so verify the current SW14 rates before running payroll.
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 the set fully in force 1 January to 30 September 2025: employee 4.1%, employer 8.9% up to €527 a week and 11.15% above it (gov.ie: SW14 PRSI contribution rates).
- Rates rose on 1 October 2025 (employee Class A to 4.2%, employer rates also up) and rise again on 1 October 2026 under the announced PRSI roadmap. This calculator deliberately shows the last set we can fully confirm; verify the current figures on gov.ie before using them in payroll.
- 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. The employer pays PRSI in all cases.
- The €527 weekly threshold between the two employer rates was set from 1 January 2025 alongside the minimum wage increase and can move again with it; verify the current threshold.
- 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.
PRSI on a Class A salary: employee, employer, combined
Last updated
Annual PRSI by salary at the Class A rates in force 1 January to 30 September 2025, the last set fully confirmed on this site. The employer side is the larger of the two at every pay level.
Computed at Class A rates in force 1 January to 30 September 2025: employee 4.1% above €352 a week with the tapered €12 credit to €424; employer 8.9% on all earnings up to €527 a week, 11.15% on all earnings above it. Pay assumed even across 52 weeks. Rates rose on 1 October 2025 and rise again on 1 October 2026; verify current SW14 rates on gov.ie.
| Annual salary | Employee PRSI | Employer PRSI | Combined |
|---|---|---|---|
| €20,000 | €479 | €1,780 | €2,259 |
| €25,000 | €1,025 | €2,225 | €3,250 |
| €35,000 | €1,435 | €3,903 | €5,338 |
| €45,000 | €1,845 | €5,018 | €6,863 |
| €60,000 | €2,460 | €6,690 | €9,150 |
| €80,000 | €3,280 | €8,920 | €12,200 |
- On a €45,000 Class A salary, PRSI totalled €6,863 a year at the rates in force to 30 September 2025: €1,845 from the employee (4.1%) and €5,018 from the employer (11.15%).
- Employer PRSI is charged on all earnings at a cliff: 8.9% when weekly pay is €527 or less, 11.15% on the whole wage once it goes above (rates to 30 September 2025).
- 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 2026-08-14). Computed at Class A rates in force 1 January to 30 September 2025: employee 4.1% above €352 a week with the tapered €12 credit to €424; employer 8.9% on all earnings up to €527 a week, 11.15% on all earnings above it. Pay assumed even across 52 weeks. Rates rose on 1 October 2025 and rise again on 1 October 2026; verify current SW14 rates on gov.ie.
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Go deeper
Sourced, dated, kept current.
- Employer PRSI rates in Ireland: history, threshold and the roadmap
Employer PRSI by period: 8.8% and 11.05% to September 2024, then 8.9% and 11.15%, with the €527 weekly threshold from January 2025 and roadmap rises from October 2025.
- 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 paid 4.1% on all earnings when weekly pay exceeds €352, softened by a tapered €12 credit up to €424 a week, at the rates in force to 30 September 2025. The rate rose to 4.2% on 1 October 2025; verify current rates on gov.ie.
How much is employer PRSI?
For 1 January to 30 September 2025: 8.9% on all earnings where weekly pay is €527 or less, and 11.15% on all earnings above that, a cliff rather than a marginal band. Employer rates rose again from 1 October 2025 under the roadmap.
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 (4.1% in the period to 30 September 2025) is taken from wages.
Why is there a jump in employer PRSI at €527 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.
What changed in October 2025, and what changes next?
All PRSI rates rose on 1 October 2025 under the Government's roadmap (employee Class A to 4.2%), with further increases scheduled each October to 2028. This site prints only rates it can fully confirm; check gov.ie SW14 for the current set.
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