2026 TAX GUIDE

PRSI in 2026

PRSI depends on insurance class, weekly pay and, in some cases, age and State Pension status.

Last reviewed: 25 September 2026 · Tax year: 2026

Class A changes during 2026

Employee rate to 30 September 20264.20% where chargeable, subject to the weekly bands and tapered credit
Employee rate from 1 October 20264.35% where chargeable
Higher employer rate to 30 September11.25%
Higher employer rate from 1 October11.40%

A tapered employee PRSI credit can apply for weekly earnings between €352.01 and €424. The platform calculates Class A weekly rather than treating PRSI as a single flat annual percentage.

Other classes

The current 2026 engine supports employment Classes A, B, C, D, H and J, plus supported Class S calculations. B, C and D generally relate to specified public-service employments; H applies to certain Defence Forces personnel; J carries nil employee PRSI.

Ages 66 to 70

Age alone does not always determine the class. For people below 70, State Pension (Contributory) status can affect the PRSI class that applies. The calculator therefore asks for the relevant facts instead of assuming that everyone stops PRSI at the same age.

Read the detailed PRSI FAQ →