Useful next calculations
Rates and sources, 2026
Department of Social Protection employer Class A PRSI from 1 October 2026: 9.15% on weekly pay up to €552 and 11.40% above (9.0% and 11.25% until 30 September 2026), including the 1% National Training Fund levy.
| Band or figure | Rate |
|---|---|
| Employer PRSI up to €552 a week | 9.15% (from 1 Oct 2026) |
| Employer PRSI above €552 a week | 11.40% (from 1 Oct 2026) |
Source: Department of Social Protection — PRSI 2026 contribution rates. Source checked for 2026.
When to use this calculator
- Before accepting a pay change, bonus or contribution arrangement.
- When you want a simple take-home or conversion estimate before payroll or filing.
- When you need to convert between hourly, monthly and annual pay.
- When you want to compare two pay scenarios using the same assumptions.
A worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Employee Annual Salary (€) | €45,000 |
| Weekly Hours | 39 |
| Employer Pension Contribution (%) | 0% |
| Other Annual Benefits (€) — health insurance, etc. | €0 |
For those figures the calculator returns:
- Total employer cost: €50,130.00
- Employer PRSI: €5,130.00
- PRSI rate: 11.40%
- Employer pension: €0.00
- Hourly salary rate: €22.19
- Total hourly cost: €24.72
Method & assumptions
This calculator models the total annual cost of employing a Class A worker in Ireland under 2026 Department of Social Protection rules. Employer PRSI is applied at 9.15% where weekly pay is at or below €552 (approximately €28,704 annually) and at 11.40% where weekly pay exceeds this threshold (the rates from 1 October 2026). The full salary — not just the excess — attracts the higher rate once the threshold is crossed. Pension contributions are expressed as a percentage of gross salary and added directly; they do not attract employer PRSI in most occupational scheme arrangements. Other benefits such as health insurance premiums are included as a flat annual figure and should reflect the employer's actual cost rather than the benefit-in-kind value assessed for tax purposes.
The hourly cost figures are calculated by dividing annual totals by the number of paid hours in the year (weekly hours multiplied by 52). This gives a loaded hourly rate useful for project costing and tender pricing. Note that the calculator does not include statutory sick pay (introduced in 2023 at 3 days, rising incrementally), employer liability insurance, recruitment fees, or training costs. These can add 5%–15% to the base figures depending on sector. Always verify PRSI rates and thresholds against the current Revenue.ie guidance for the relevant tax year before making employment decisions.
Common mistakes
- Using an assumption that is not supported by a current local quote, bill, statement or official source.
- Treating a generic estimate as a lender, provider, payroll or tax authority decision.
- Mixing monthly and annual inputs without converting them consistently.
- Testing only one scenario instead of checking how a cautious assumption changes the result.
What to do next
- Run a second scenario with a cautious assumption so you can see the downside clearly.
- Compare the result with the related calculators below before making a decision.
- Check current local rules, eligibility and provider terms before applying or committing money.
- Keep a record of the assumptions so you can update the estimate when a quote, bill or pay figure changes.