Pay Related Social Insurance (PRSI)

Pay Related Social Insurance (PRSI) is Ireland’s social-insurance contribution. It funds the contributory state pension, jobseeker’s benefit, illness benefit, maternity/paternity benefit, treatment benefit, and a range of other welfare entitlements administered by the Department of Social Protection.

The headline employee Class A1 rate sits at around 4.1% of weekly earnings (with Budget 2026 nudging the rate up under a multi-year schedule). Employers pay a separate employer PRSI charge on top of that — split into a lower and higher rate depending on weekly pay. Self-employed earners pay Class S PRSI on their profits.

PRSI matters even when the amount looks small: paid contributions (“credited” or “paid” weeks) are what unlocks future benefits. A 40-year contribution history is what’s needed for a full contributory pension under the Total Contributions Approach.

Use the PRSI calculator for the employee charge, the employer PRSI calculator for employer-side cost, or the state pension checker to see how your contribution record translates into future pension entitlement.