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Class A ( Normal rate at which contributions are made)


Employee's income chargeable as below:

Employee

Employers Rate

Tax Year 2008

Income up to €50,700

From €50,700 to €100,100

Over €100,100

6% (incl 2% Health Contribution)

2% (Health Contribution)

2.5% (Health Contribution)

10.75%

10.75%

10.75%

Tax Year 2007

Income up to €48,800

From €48,800 to €100,100

Over €100,100


6% (incl 2% Health Contribution)

2% (Health Contribution)

2.5% (Health Contribution)

10.75%

10.75%

10.75%

Employees are exempt from PRSI on the first €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €352 or less per week are exempt from PRSI and Health Contribution. However, where earnings exceed €352 per week, the employee’s PRSI Free Allowance remains at €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €480 or less per week in 2007 and €500 or less per week in 2008 are exempt from the Health Contribution of 2%.

Non-Cash Benefits: From January 2004 onwards, PRSI will apply to non-cash benefits in the same way as income tax applies. Prior to January 2004, any non-cash benefits that were provided were not liable to PRSI. However, following the changes, employers will have to pay employer’s PRSI (currently 10.75%) on non-cash benefits, regardless of the amount of employee earnings. Furthermore, where the employee’s earnings are below the PRSI threshold, now set at €50,700, employee PRSI charges will also apply. The 2% Health Levy will also now apply to the non-cash benefits.

Note: Recipients of a Social Welfare Widow's or Widower's Pension, Deserted Wife's, Benefit/Allowance or One-Parent Family Payment are exempt from paying the 2% Health Contribution. All Medical Card holders (including people age 70 or over, from 1 July 2001) are also exempt from this contribution.


PRSI & Health Contributions - Self-Employed

Class S (Self Employed)



Total

Tax Year 2008

Income up to €100,100 - 3% PRSI and 2% Health Contribution

Income over €100,100 - 3% PRSI and 2.5% Health Contribution

5%

5.5%

Tax Year 2007

Income up to €100,100 - 3% PRSI and 2% Health Contribution

Income over €100,100 - 3% PRSI and 2.5% Health Contribution

5%

5.5%

Self employed persons are exempt from Health Contribution of 2% where the annual income is less than €24,960 or less in 2007 and €26,000 or less in 2008. The minimum annual PRSI contribution is €253.

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