Employer PRSI calculator
On top of the salary, an employer pays its own share of PRSI for each employee. Enter the gross pay to see that cost per week, month and year.
The rate depends on weekly pay: 9.15% up to €552 a week and 11.4% above that.
How it's calculated
- Monthly or yearly pay is turned into a weekly figure, because PRSI is set by weekly pay.
- If weekly pay is €552 or less, the employer pays 9.15% on all of it. Above that, 11.4% on all of it.
- The weekly PRSI times 52 gives the yearly cost, which is added to the salary.
An example
For a salary of €50,000 in June 2026 the employer paid 11.25%, or €108.17 a week. That is €5,624.84 a year, for a total cost of €55,624.84.
Frequently asked questions
Did employer PRSI change in 2026?
Yes. From 1 October 2026 the rates are 9.15% and 11.4%, up from 9% and 11.25%. The weekly threshold of €552 stayed the same.
Is this the full cost of an employee?
It covers pay and employer PRSI. Pension contributions, benefits in kind, insurance and other costs come on top.
Does the employer pay PRSI on low weekly pay?
Yes. Even when the employee pays no PRSI (weekly pay up to €352), the employer pays the lower rate.
Key terms
- Class A
- The PRSI class for most employees in the private sector and for public servants recruited from 6 April 1995.
- Employer PRSI
- The employer's own social insurance contribution, paid on top of the employee's pay.
The same calculation in other countries
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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