Ireland · 2025
Ireland Social security calculator
Estimate the Pay Related Social Insurance (PRSI) a Class A employee pays in Ireland in 2025 from an annual gross salary. This is the employee contribution only. Employer PRSI is paid on top by the employer and is not deducted from your pay. PRSI is separate from income tax and the Universal Social Charge (USC).
| Annual gross salary | €40,000.00 |
| Weekly earningsAnnual salary / 52 | €769.23 |
| PRSI sub-classA1/AL | €0.00 |
| Employee PRSI (per week) | -€31.54 |
| Employee PRSI (per year) | -€1,640.00 |
| Salary after PRSIBefore income tax and USC | €38,360.00 |
How it works
- Most private-sector employees are Class A. PRSI is worked out on each pay period using weekly thresholds, so an annual salary is treated as 52 equal weeks.
- Earn 352 EUR a week or less (about 18,304 a year) and you pay no employee PRSI (sub-class A0).
- Above that floor the employee rate of 4.1% applies to all your earnings, not just the part above 352. This rate rose to 4.2% from 1 October 2025; this calculator uses the 4.1% rate that applied for most of 2025.
- Between 352.01 and 424 a week (sub-class AX) a tapered PRSI credit reduces the charge. The credit is a maximum of 12 a week, cut by one-sixth of earnings above 352.01.
- There is no upper earnings ceiling, so PRSI keeps applying to the whole salary however high it is.
Worked example
A salary of 31,200 EUR a year (600 a week), 2025 is above the 352 weekly floor and over 424, so the full 4.1% applies: 600 x 4.1% = 24.60 a week, which is 1,279.20 of employee PRSI across the 52-week year.
Frequently asked questions
Does this include employer PRSI?+
No. This shows the employee contribution only. Employers pay their own PRSI (8.9% or 11.15% in 2025 depending on earnings), but that is an employer cost and is not taken from your pay.
Is there a salary above which PRSI stops?+
No. Unlike some countries, Ireland has no upper earnings ceiling on PRSI. The 4.1% employee rate applies to your entire salary no matter how high it is.
Why does the result use weekly amounts?+
PRSI is charged per pay period against weekly thresholds, including the 352 exemption and the AX tapered credit. To turn an annual salary into a clean estimate the calculator treats the year as 52 equal weeks.
Does PRSI cover my income tax and USC too?+
No. PRSI is a separate social insurance contribution. Income tax (20%/40% with credits) and the Universal Social Charge are charged independently and are shown by the other calculators.
Sources
- PRSI Contribution Rates and User Guide 2025 (SW14) · Department of Social Protection (gov.ie)
- Paying social insurance (PRSI) · Citizens Information Board (Ireland)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Class A employee contribution only; excludes employer PRSI, income tax and USC.
- Uses the 4.1% employee rate in force to 30 September 2025 (4.2% from 1 October 2025).
- Annual salary is annualised as 52 equal weeks; a real payroll uses the actual earnings of each pay period, so an irregular pay pattern can differ slightly.
- Assumes Class A (most private-sector employees). Other PRSI classes (e.g. public servants on Class B/C/D, self-employed Class S) use different rates.
Reviewed by Vikas Dulgunde.