Business
Ireland — Business: Social Security
From 1 October 2026 Class A employee PRSI is 4.35% and employer PRSI is 9.15% up to EUR 552 a week and 11.4% above, alongside Universal Social Charge bands of 0.5% to 8%.
VerifiedGovernment / official sourceDepartment of Social Protection / Revenue — PRSI and USC 2026Last reviewed: 2026-10-23
Key facts
- From 1 October 2026 all PRSI rates rose by 0.15 percentage points: Class A employee 4.35% (4.2% before), employer 9.15% up to EUR 552 weekly earnings and 11.4% above (9% and 11.25% before).
- Employees earning EUR 352 a week or less pay no employee PRSI, and a tapered credit of up to EUR 12 a week applies up to EUR 424.
- Universal Social Charge 2026: 0.5% on the first EUR 12,012, 2% on the next EUR 16,688 (2% band to EUR 28,700), 3% on the next EUR 41,344 and 8% on the balance, with a EUR 13,000 exemption threshold.
- Sources are inconsistent on the self-employed Class S rate after 1 October (4.2% or 4.35%); check gov.ie before relying on it.