For full PRSI as part of take-home, use the unified calculators.
Class A1 rate change
- 1 January 2026 to 30 September 2026: 4.1% of weekly earnings
- 1 October 2026 onward: 4.2% of weekly earnings
PRSI Credit (taper)
Weekly earnings above €352 and below €424 receive a tapered PRSI Credit. Formula: credit = max(0, 12 - (weekly_earnings - 352) / 6).
Class S
Self-employed: 4% of gross self-employed income, minimum €500/year.