Calculate the total PRSI cost of employing someone in 2026.
| Item | Amount |
|---|---|
| Employer PRSI | -- |
| Employee PRSI | -- |
| Total PRSI | -- |
| Total Cost to Employer (salary + ER PRSI) | -- |
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View All ReportsThis calculator uses 2026 tax year rates verified against Revenue.ie. It provides estimates for general planning purposes. Individual circumstances may vary. For a personalised analysis, consider our paid reports.
Employer PRSI is a social insurance contribution paid by the employer on top of the employee's salary. It funds state benefits including the State pension, jobseeker's payments, and maternity benefit. The employer rate for 2026 is 11.25%, rising to 11.40% from 1 October 2026.
A reduced employer PRSI rate of 9% (rising to 9.15% from October 2026) applies when the employee's weekly earnings are EUR 552 or less. Once earnings exceed this threshold, the full rate applies to the entire salary.
Employer PRSI (blended): approximately EUR 4,470 per year.
Employee PRSI (4.2%, rising to 4.35%): approximately EUR 1,695 per year.
Total PRSI cost to the business: roughly EUR 6,165 per year on a EUR 40,000 salary.
Our Company Director Tax Report covers salary vs dividends, BIK calculations, pension limits, and close company surcharge analysis.
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