Irish PRSI Calculator 2026

Estimate your Class A1 PRSI for 2026. The headline rate of 4.2% rises to 4.35% on 1 October 2026, and a tapered PRSI Credit of up to €12 per week applies on weekly earnings between €352 and €424.

Rate period

Gross earnings (€)Per

Weekly PRSI

€36.35

on weekly earnings of €865.38

Monthly PRSI

€157.50

annualised ÷ 12

Annual PRSI

€1,890

at 4.20% Class A1

PRSI Credit applied

€0.00 / week

No credit: weekly earnings above €424.

Effective PRSI rate

4.20%

annual PRSI ÷ gross earnings

Weekly breakdown

Component	Weekly amount
Gross PRSI (4.20% × €865.38)	€36.35
Less: PRSI Credit	−€0.00
Weekly PRSI payable	€36.35

This calculator estimates Class A1 employee PRSI for 2026, including the tapered PRSI Credit between €352 and €424 weekly earnings. It does not handle other PRSI classes (B, C, D, H, J, K, M, S), modified-rate contributors, or directors' PRSI. Always verify against your payslip or Revenue's myAccount.

For full PRSI as part of take-home, use the unified calculators.

Class A1 rate change

1 January 2026 to 30 September 2026: 4.2% of weekly earnings above €352
1 October 2026 onward: 4.35% of weekly earnings above €352

PRSI Credit (taper)

Weekly earnings above €352 and up to €424 receive a tapered PRSI Credit. Formula: credit = max(0, 12 - (weekly_earnings - 352) / 6). Above €424 weekly the credit is zero and the full PRSI rate applies.

Class S

Self-employed: 4% of gross self-employed income, minimum €500/year.

PayslipIQ provides educational guidance only. It does not replace payroll, tax, financial or legal advice in Ireland.