Social Insurance (PRSI)

Employed rates

Employee (class A1)

  • Annual earnings (and unearned income from 2025) not exceeding €27,404: 4.1%
  • Annual earnings (and unearned income from 2025) exceeding €27,404 – entire amount: 4.1%

Employer

  • Annual earnings (and unearned income from 2025) not exceeding €27,404: 8.9%
  • Annual earnings (and unearned income from 2025) exceeding €27,404 – entire amount: 11.15%

Employees earning €352 or less per week are exempt from PRSI. Employer rates include the National Training Fund Levy, (collected in conjunction with Employer PRSI).

From 1 October 2025 the rates will increase by 0.1%.

Self-Employed person

  • PRSI on all income 4.1%

The minimum contribution for a self employed person is €650.