Most employees are Class A PRSI: 4.2% of your weekly gross pay. After 1st October 2026, this increases to 4.35%.
No PRSI is charged on weekly earnings under €352 in 2026.
Most self-employed people are Class S PRSI: 4.2% of income with a minimum annual contribution of €500. This rate also increases to 4.35% after 1st October 2026. Self-employed persons whose income from all sources is less than EUR 5,000 per year are not liable to PRSI.