Weekly pay up to €352
For the standard Class A employee treatment used here, employee PRSI is not charged where weekly earnings are €352 or less. The employer's liability is separate.
The tapered weekly credit
A maximum €12 employee PRSI credit applies just above €352. It reduces by one sixth of weekly earnings over €352 and disappears once weekly earnings exceed €424.
Rate change on 1 October
The Class A employee rate is 4.2% from January through September 2026 and 4.35% from 1 October. A calculator must ask for the period or disclose which rate it assumes.
Why annual salary alone can mislead
PRSI is normally calculated per pay period. Uneven bonuses, weeks below the threshold, multiple jobs and other PRSI classes can make annualised estimates differ from payroll.
Common questions
Frequently asked questions
What happens below €352 weekly?+
The standard Class A employee contribution is zero at €352 a week or less.
Why does the rate differ during 2026?+
The standard employee rate rises from 4.2% to 4.35% on 1 October 2026.
Official source and scope
Department of Social Protection: PRSI Class A ratesRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.