Employer PRSI Calculator Ireland
Hiring someone in Ireland costs more than the headline salary. Employer PRSI adds 11.05% on Class A earnings above the threshold. This calculator shows the PRSI cost and the full cost of employment.
How is this calculated?
Class A employer PRSI is currently 11.05% on weekly earnings above the €352 threshold. We multiply 11.05% by the annual gross to estimate the employer’s PRSI bill. Note: a lower 8.8% sub-class (Class A0/AX) applies to weekly earnings below ~€441 — that band isn’t yet captured in our rates file, so the calculator slightly overstates the cost on low-paid employees.
Frequently Asked Questions
Is employer PRSI on top of the salary?
Yes — employer PRSI is paid by the employer in addition to the gross salary. So a €40,000 salary plus 11.05% employer PRSI ≈ €44,420 total cost. This is critical to budget when hiring.
What about pension contributions?
Employer pension contributions are normally treated separately. They don't reduce the employee's PRSI but they do reduce their income tax. From the employer's side, contributions are a deductible business expense.
Is there a cap on employer PRSI?
No upper cap — Class A1 employer PRSI applies to all earnings above the threshold. The lower-band 8.8% rate kicks in when weekly earnings fall below €441, otherwise the 11.05% rate applies to the full amount.
What about Class S employer PRSI?
Class S applies to self-employed individuals — there's no employer in that case. If a sole trader hires staff, they pay Class A employer PRSI on those staff. The sole trader's own income is taxed under Class S.
Are there any employer PRSI reliefs in Ireland?
Yes — JobsPlus subsidies, the Wage Subsidy Scheme (sectors that qualify), and the Apprenticeship Incentivisation. Eligibility is specific to industry and circumstances. Check Enterprise Ireland and the Department of Social Protection.
Last updated: May 2026 · Rates sourced from Revenue