PRSI rose to 4.35% in October 2026: what it costs you
Employee PRSI went up from 4.2% to 4.35% on 1 October 2026. On a €50,000 salary that is €6.25 less take-home pay every month. Another 0.15 point rise, to 4.5%, is due on 1 October 2027.
The extra cost by salary
PRSI is charged on all of your pay once you earn more than €352 a week, so the rise costs 0.15% of your whole salary.
| Gross salary | Extra a month from Oct 2026 | Extra a year | Extra a month from Oct 2027 (vs Sept 2026) |
|---|---|---|---|
| €25,000 | €3.13 | €37.50 | €6.25 |
| €30,000 | €3.75 | €45.00 | €7.50 |
| €40,000 | €5.00 | €60.00 | €10.00 |
| €50,000 | €6.25 | €75.00 | €12.50 |
| €60,000 | €7.50 | €90.00 | €15.00 |
| €80,000 | €10.00 | €120.00 | €20.00 |
| €100,000 | €12.50 | €150.00 | €25.00 |
How employee PRSI has changed
| From | Employee rate |
|---|---|
| Before 1 October 2024 | 4.0% |
| 1 October 2024 | 4.1% |
| 1 October 2025 | 4.2% |
| 1 October 2026 | 4.35% |
| 1 October 2027 | 4.5% |
The increases were set out in advance by the government as a series of small steps, so they arrive every October regardless of the budget.
Who doesn't pay more
If you earn €352 a week or less (about €18,300 a year) you pay no employee PRSI, so the increase doesn't affect you. Between €352 and €424 a week a PRSI credit of up to €12 a week reduces what you pay.