PRSI Calculator Ireland 2026
PRSI funds your entitlement to State benefits — pension, jobseeker, maternity. The amount depends on your PRSI class and income. Most PAYE employees pay Class A (4% above the weekly threshold); self-employed people pay Class S (4% with a €500 minimum).
How is this calculated?
Class A: charged at 4% of annual gross income, but only when weekly earnings exceed €352 (so very low earners pay nothing). Class S: 4% on all relevant income with an annual minimum of €500. PRSI is calculated on gross pay before pension contributions; pension relief covers income tax only, not PRSI.
Frequently Asked Questions
What's the difference between Class A and Class S PRSI?
Class A applies to most PAYE employees and grants the broadest range of benefits (jobseeker, illness, maternity, contributory pension, treatment benefit). Class S applies to self-employed people earning above €5,000/year and gives access to a narrower set (contributory pension, maternity, paternity) at lower cost.
Do I pay PRSI on all my income?
PRSI is charged on most earned income (employment, self-employment, certain rental). It's not charged on most social welfare payments, certain pensions, or income from approved retirement savings during drawdown above certain age thresholds. Investment income (deposits, dividends) is generally outside the PRSI net for individuals but may attract DIRT.
What benefits does PRSI buy me?
Class A workers contribute towards: Contributory State Pension, Jobseeker's Benefit, Illness Benefit, Maternity / Paternity / Parent's Benefit, Carer's Benefit, Invalidity Pension, Treatment Benefit (dental, optical), and more. The number of paid contributions you accumulate over your career determines pension eligibility.
Is PRSI deductible against income tax?
No. Like USC, PRSI is calculated on gross income with no relief for pension contributions or other deductions that reduce income tax.
What happens if I'm self-employed and earn less than €5,000?
If your self-employed income is below €5,000/year you're exempt from Class S PRSI but you can choose to pay Voluntary Contributions to maintain entitlement to State Pension and other benefits. Speak to the Department of Social Protection for details.
Last updated: May 2026 · Rates sourced from Revenue