Employee Class A rates change during 2026

The employee rate is 4.20% from 1 January through 30 September 2026 and 4.35% from 1 October through 31 December 2026. A full-year salary estimate must reflect both parts rather than applying one rate to all twelve months.

Weekly earnings threshold and credit

The maximum credit is €12 a week just above €352. It is reduced by one-sixth of weekly earnings over €352 and reaches zero at €424. Employer PRSI is a separate employment cost and does not come out of the employee’s take-home pay.

Two boundary examples

At exactly €352 of weekly reckonable pay, the employee deduction is nil. At €400 a week, the credit is €4 because one-sixth of the €48 above €352 is €8, reducing the €12 maximum. The weekly employee amount is therefore the applicable percentage of €400 less €4. Once weekly pay reaches €424, the credit is nil and the percentage applies to the full reckonable pay.

Why this is calculated weekly

Class A thresholds apply to pay in the contribution week. The calculator assumes a steady annual salary, divides it by 52 to test the threshold and credit, then applies 39 weeks at 4.20% and 13 weeks at 4.35%. Actual payroll can differ when there are 53 paydays, unpaid weeks, bonuses, irregular hours or a change of employment.

Which employees need a different model

PRSI class depends on employment and personal circumstances. Public servants, self-employed people, company directors, employees aged 66 or over, low-paid subsidiary employments and other categories may use a different class or subclass. The calculator supports ordinary Class A only.

Official source

• Department of Social Protection — PRSI Class A rates