Tax guide

PRSI: social insurance contributions explained

PRSI is a social insurance contribution deducted from pay, with employers paying a larger share. Most employees are in Class A and pay 4.2% on earnings over 352 euro a week from October 2025. Contributions build entitlement to benefits such as the State Pension, Jobseeker's and Illness Benefit. PRSI is administered by the Department of Social Protection and is not refunded through an Income Tax return.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who pays

Employees aged 16 to 70 earning over 38 euro a week, the self-employed with income over 5,000 euro, and employers.

How it is calculated

Employee PRSI: a percentage of gross earnings, with a weekly tapered credit for lower earners.
Employer PRSI: a higher percentage paid on top of wages, not deducted from pay.
Class S (self-employed): 4.2% of income, minimum annual payment.

When it is due

Deducted through payroll; self-employed pay with their Income Tax.

Which return

No separate return; shown on the Employment Detail Summary.

Exemptions

People aged 70 and over and under 16.
Earnings under 352 euro a week pay no employee PRSI (employer still pays).

Worked example

Weekly pay 800 euro, Class A.
Employee PRSI 4.2% = 33.60 euro. Employer PRSI paid separately.

When to get professional advice

Cross-border work, voluntary contributions and PRSI refunds for incorrect class, which are handled by the Department of Social Protection, not Revenue.

Terms used here

PRSI

Related tools and guides

PAYE guide

Sources and review

R28Pay Related Social Insurance (PRSI)checked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.