PRSI at 4.1% on your earnings.
PRSI for the year
—
Per week
—
Class A and the 4.1 percent charge
Pay Related Social Insurance is the contribution that funds Irish social welfare, from the State Pension to Jobseeker’s Benefit and Illness Benefit. Most private-sector employees fall into Class A, and this calculator works out the employee share of that contribution. The headline rate is 4.1 percent of gross earnings. It rose from 4 percent on 1 October 2024 and is on a path of scheduled increases over the coming years to help fund the pension system, so the figure here reflects the current Class A employee rate.
Unlike income tax, PRSI has no tax credits and no graduated bands once you are liable. It is a flat percentage on the whole of your reckonable pay. The tool takes your annual earnings, applies the rate, and shows the yearly charge alongside a per-week figure, since PRSI is actually assessed on a weekly basis through payroll.
The weekly threshold and the tapered credit
There is a floor below which no PRSI is due. If you earn €352 or less in a week, you pay no employee PRSI for that week. Just above that line, a tapered PRSI credit softens the jump, gradually reducing the charge so that crossing the threshold does not suddenly cost you a full 4.1 percent on everything. The credit fades out as earnings rise, and by the time you are comfortably above the threshold you simply pay the flat rate on all your pay.
Because the tool works from an annual salary, it treats the threshold on an annualised basis of about €18,304, which is €352 across 52 weeks. For anyone earning a normal full-time wage this distinction does not change the result, but it is worth knowing the relief exists for lower or part-time earnings where the weekly pattern matters.
PRSI on a €45,000 salary
Take a salary of €45,000. That sits comfortably above the threshold and well clear of the tapered credit band, so the flat rate applies cleanly. PRSI for the year is 4.1 percent of €45,000, which is €1,845. Spread across 52 weeks that is about €35.48 a week. The figures below show the steps.
| Step | Amount |
|---|---|
| Annual earnings | €45,000 |
| PRSI rate (Class A employee) | 4.1% |
| PRSI for the year | €1,845 |
| PRSI per week | €35.48 |
What your contributions buy
Employees who want to isolate the PRSI line on their payslip from income tax and USC, and anyone checking how a pay rise nudges their social insurance, are the people this is built for. The practical point worth keeping in mind is that PRSI is not a pure cost. It builds your contribution record, and a sufficient number of weekly contributions over your working life is what qualifies you for the contributory State Pension. Gaps in your record, for instance years spent abroad, can reduce that entitlement, so the contributions you pay now have a direct payoff later.
Bear in mind this tool covers the employee portion only. Employers pay a separate and larger PRSI contribution on top of your wage, and the self-employed pay Class S at their own rate, so a sole trader’s position differs from the Class A figure shown here.
Do pension contributions reduce my PRSI?
Generally not for employees. While pension contributions cut your income tax, employee PRSI is charged on gross pay, so paying into a pension does not lower the PRSI line in the same way. This is a common point of confusion, because income tax and PRSI behave differently on the same euro of salary.
Is rental or investment income subject to PRSI?
Often yes. Non-employment income such as rents and investment returns can attract PRSI at Class K or Class S depending on your circumstances, on top of income tax and USC. This calculator is built for Class A employment earnings, so other income sources would be assessed under their own class and are not reflected in the result here.