Class A employee PRSI is 4.35% of weekly pay once it is over €352. A live payslip guide still uses 4.2%.
Class A is the usual PRSI class for people in insurable employment in Ireland. This page estimates employee and employer PRSI from weekly pay only, using the Department of Social Protection Class A table that applies from 1 October 2026.
Above €352 a week, the employee rate is 4.35%. Until 30 September 2026 it was 4.20%. Some payslip guides still show the older 4.2% figure, including the NSSO example that multiplies €581.04 by 4.2%.
In subclass AX (€352.01 to €424), a tapered credit reduces the employee charge: €12 minus one sixth of weekly pay over €352.01. The credit stops at €424.01.
Class A PRSI rates from 1 October 2026 (Department of Social Protection)
For Class A, the employee rate above €352 a week moved from 4.2% to 4.35%. Employer PRSI moved from 9.00% to 9.15% on weekly pay up to €552, and from 11.25% to 11.40% above €552. The band edges and the tapered €12 credit in the AX band stayed the same.
Who is the €12 PRSI credit for?
It applies only in subclass AX, when weekly pay is from €352.01 through €424. The credit is €12 minus one sixth of weekly pay over €352.01. From €424.01 up there is no credit.
Is this PAYE or USC?
No. This page estimates Class A PRSI only. It does not calculate PAYE income tax or the Universal Social Charge.
Does anything I type get uploaded?
No. The estimate runs in your browser. There is no account and nothing is saved.
