IRISH PAYROLL
PRSI, explained.
PRSI funds Ireland's social welfare system. Find your class, see what rate applies and learn how the tapered credit reduces PRSI for low earners.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
Read more on PRSI
PRSI Class A
The most common class for private-sector employees.
PRSI Class S
Self-employed PRSI rules.
PRSI Class B / C / D
Public sector classifications and what they cover.
Tapered PRSI credit
How the credit eases the cliff edge for low earners.
PRSI at age 66
PRSI changes when you reach state pension age.
Statutory benefits funded by PRSI
State pension, jobseeker, illness, maternity benefits.
Common questions
What is my PRSI class?
Most private-sector employees in Ireland are Class A1 (full-rate PRSI). Class B, C and D apply to specific public-sector workers (Garda, civil servants on pre-1995 contracts, military). Self-employed people are Class S. Your class appears on your payslip and can be checked in Revenue myAccount.
How is PRSI calculated?
For most Class A employees in 2026, employee PRSI is 4.1 percent of gross earnings, applied weekly. Earnings under €352 a week are exempt. Earnings between €352 and €424 receive a tapered credit that reduces the PRSI bill on a sliding scale to avoid a cliff edge.
Does PRSI count toward my state pension?
Yes. Each PRSI contribution week earns you towards the State Pension (Contributory). Most workers need 520 paid contributions over a working life to qualify for the maximum pension. Check your contribution record in myWelfare.ie.
What is the tapered credit?
When you earn between €352.01 and €424 a week, your PRSI is reduced by a credit on a sliding scale. This stops a small pay rise from triggering a large jump in PRSI. The credit phases out completely above €424 weekly.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.