Home › Budget 2027 › PRSI rates
Guide · 2027 rates
PRSI rates in Ireland for 2027
Pay-related social insurance for employees, and when the rate goes up.
PRSI pays for social welfare benefits such as the State pension. This page covers Class A, the class most employees on PAYE are in.
| Period | Employee PRSI rate |
|---|---|
| 1 October 2026 to 30 September 2027 | 4.35% |
| From 1 October 2027 | 4.5% |
Who pays
- If you earn €352 a week or less (€18,304 a year), you pay no PRSI.
- If you earn between €352 and €424 a week, a PRSI credit of up to €12 a week lowers the amount.
A worked example
On €50,000 in 2027, nine months are at 4.35% and three months at 4.5%. That is about €2,194 PRSI for the year.
PRSI is charged on your gross pay, so pension contributions do not reduce it.
Try the calculators
More guides
- Budget 2027 changes
- Income tax rates and bands
- USC rates
- Tax credits
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
Questions
Do employers pay PRSI too?
Yes. Employers pay their own PRSI on top of what comes out of your pay. This site covers only what you pay as an employee.
Are the self-employed different?
Yes. Self-employed people usually pay Class S PRSI, with different rules. Revenue has the details.
Figures follow the Budget 2027 announcement (6 October 2026) and published summaries, last checked 23 October 2026. This is a general guide, not tax advice. Check revenue.ie for your own situation.