Example result based on the prefilled values.
Total Employer Cost
€49,972.50
Employer PRSI
€4,972.50
PRSI Rate
11.05%
Employer Pension
€0.00
Hourly Salary Rate
€22.19
Total Hourly Cost
€24.64
Continue your plan
Useful next calculations
When to use this calculator
- Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
- When you want to compare employed, self-employed, or dividend-based income scenarios.
- When you need a simple take-home estimate before running payroll or filing returns.
- When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
- When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.
A realistic Ireland planning example
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
Employee Annual Salary (€)
€45,000
Weekly Hours
40 hours
Employer Pension Contribution (%)
€250 per month
Other Annual Benefits (€) — health insurance, etc.
0
After entering these figures, review total employer cost, employer prsi and prsi rate together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.
How to read your results
Total Employer Cost
This is the headline outcome of the calculation, but it is most useful when read alongside the supporting metrics below it rather than in isolation. Try changing one input at a time and watching how this total moves to understand which driver has the biggest impact.
Employer PRSI
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
PRSI Rate
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Employer Pension
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Hourly Salary Rate
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Total Hourly Cost
This is the headline outcome of the calculation, but it is most useful when read alongside the supporting metrics below it rather than in isolation. Try changing one input at a time and watching how this total moves to understand which driver has the biggest impact.
Method & assumptionsAuthoritative sources
This calculator models the total annual cost of employing a Class A worker in Ireland under 2024 Revenue rules. Employer PRSI is applied at 8.8% where weekly pay is at or below €496 (approximately €25,792 annually) and at 11.05% where weekly pay exceeds this threshold. 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.
- !Forgetting location-specific taxes, fees, eligibility rules or payroll deductions where they apply.
- !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.
- Use the result to prepare better questions for a lender, provider, adviser or employer rather than treating it as a final answer.
Frequently asked
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