Quick-reference summary - Main employee PRSI rate (Class A): 4% of reckonable pay. - Self-employed (Class S): 4% of relevant earnings. - Typical employer PRSI rate (most Class A jobs): 11.05%. - Weekly lower earnings limit: €352 — earnings at or below this are generally exempt from employee PRSI. - Official PDF: PRSI Contribution Rates and User Guide (SW14) on gov.ie (effective 1 January 2026). If you only need the official numbers, go straight to the SW14 PDF on gov.ie, download it, and follow the tables — then update your payroll software.

Prerequisites

Before you start: have your employer PAYE registration number or your personal PPS number to hand. If you're an employer, have your payroll software or payroll provider details ready. You'll need an internet connection and a PDF reader. The official 2026 PRSI figures are published on gov.ie and on Revenue information pages; this guide points to the official PDF and explains the crucial lines to check.

Where the official PDF lives

The Department of Social Protection posts the PRSI Contribution Rates and User Guide (SW14) as a PDF on gov.ie — look for the SW14 filename or title on the page. Revenue also publishes guidance for employers and payroll operators. The direct gov.ie page to search for is "PRSI Contribution Rates and User Guide SW14" — the PDF cover will show the effective date (for 2026 updates the cover reads "Effective 1 January 2026").

Step-by-step: download the 2026 PRSI rates PDF

  1. Open your browser and go to the gov.ie home page: https://www.gov.ie
  2. In the search box type "PRSI Contribution Rates and User Guide SW14" and hit Enter.
  3. Click the gov.ie result titled "PRSI Contribution Rates and User Guide (SW14)". The page contains the official PDF link; click the PDF icon or the link labelled "Download PDF".
  4. Confirm the PDF cover shows "Effective 1 January 2026". Save the file locally as "PRSI-Rates-2026-SW14.pdf" for easy reference.
  5. Open the PDF and go to the table of contribution rates — the employee and employer rates are shown side by side, with columns for each PRSI class (A, S, J, etc.).
  6. Cross-check with Revenue's employer guidance at https://www.revenue.ie (search "PAYE PRSI employer") if you run payroll — Revenue lists payroll filing frequencies, due dates and how PRSI is collected under PAYE Modernisation.

Key 2026 figures to look for (what they mean)

Open SW14 and note the specific rate lines for employee and employer PRSI — those are the ones you should keep handy when processing payroll.

  • Employee PRSI (Class A — most employees): 4% of reckonable pay. This applies to PAYE employees in insurable employment.
  • Self-employed PRSI (Class S): 4% of relevant profits/earnings — paid as part of annual self-assessment or via preliminary tax arrangements.
  • Employer PRSI (most Class A employments): 11.05% of reckonable pay. Some employments attract a lower or higher employer rate — the PDF lists these exceptions.
  • Lower earnings limit: €352 per week — employees earning at or below this level are typically exempt from employee PRSI but still may have employer PRSI liability. Check the PDF for the precise wording and exception rules.

Example calculations to make these figures practical:

  • If an employee earns €3,000 gross in a month, employee PRSI = €3,000 × 4% = €120. Employer PRSI at 11.05% = €3,000 × 11.05% = €331.50.
  • If a self-employed contractor has €40,000 taxable profit for the year, annual PRSI = €40,000 × 4% = €1,600 (payable under self-assessment timing rules).

Costs, fees and who pays what

PRSI involves both employee and employer payments; payroll should withhold the employee share and record the employer liability separately. Withhold the employee PRSI from pay and pay both the employee and employer amounts to Revenue according to PAYE filing rules. Self-employed people pay their PRSI through the income tax/self-assessment system.

Mastheads

There are no separate "fees" to download the PDF — it's free. But non-payment or late payment of PRSI liabilities can incur interest and surcharges — employers should file payroll returns and make payments by the dates Revenue sets for PAYE liabilities. Payroll software or an agent may charge for payroll services; those are commercial costs and vary by provider.

Eligibility rules and common PRSI classes

The PDF lists PRSI classes. The common ones for most people are:

  • Class A — employees under standard employment terms (majority of workers).
  • Class S — self-employed, including many company directors who are chargeable to Class S if not covered by Class A.
  • Class H, J, M etc. — special classes for apprentices, certain public servants and casual workers. The SW14 PDF explains which class applies by employment type.

Start payroll checks by assigning each worker to the correct PRSI class; if you pick the wrong class you'll end up making adjustments later. The PDF gives decision rules, sample scenarios and the insurable remuneration definitions you must use.

Step-by-step: check your payroll using the PDF

  1. Open SW14 and go straight to the PRSI class table to read off the applicable 2026 rates for each employment type.
  2. Match each employee to a PRSI class using the "class descriptions" section — note apprentices, casuals and directors have special rules.
  3. Apply the employee percentage (usually 4%) to the reckonable pay for each pay period.
  4. Apply the employer rate (typically 11.05% for most Class A employees) and record it in payroll totals — this is your employer liability, not deducted from the employee.
  5. File the payroll figures via Revenue's PAYE system (ROS or PAYE Modernisation channels) and make the payment by the due date to avoid interest and penalties.

Tips

- Save the SW14 PDF in your payroll folder and record the effective date so you know which rates apply to which pay periods. updated yearly, so the date tells you which rates apply. - Use payroll software that links to Revenue PAYE Modernisation — that reduces manual errors. - If an employee’s earnings are irregular, consult the SW14 examples for how to calculate weekly/monthly reckonable pay. - Employers with seasonal staff should check the PDF section on casual and temporary workers to confirm the right PRSI class.

Common mistakes to avoid

- Using last year’s PDF: always confirm the cover date. PRSI rates and thresholds can change at budget time. - Misclassifying workers: class mistakes are a frequent cause of back payments and penalties. - Forgetting employer PRSI: some small employers assume PRSI is just the employee’s contribution — it’s not. - Failing to check exemptions and lower-earnings rules — the €352 weekly threshold matters for low-paid workers. - Not reconciling payroll to Revenue statements each month — small errors add up and attract interest.

Alternatives and comparisons

PRSI is separate from Income Tax and USC. When comparing payroll costs, always add: gross pay + employer PRSI + Employer Pension contributions (if any) + holiday pay liabilities. For contractors who wish to reduce gross employer-costs consider limited company arrangements — but those change tax and PRSI treatment and need professional advice. The SW14 PDF lists the PRSI class outcomes for directors and contractors so you can see how PRSI treatment differs.

If something still looks off

If the numbers in your payroll don't match SW14, contact Revenue via their employer helpline or check the Revenue employer pages online. For social welfare credits and entitlements linked to PRSI contributions, contact the Department of Social Protection — the PRSI PDF also explains how reckonable weeks and contributions affect benefit entitlements.

Related Articles

Get the official SW14 PDF from gov.ie and pin it to your payroll desk — the 2026 table of rates (employee 4%, self-employed 4%, typical employer 11.05%, lower earnings limit €352 per week) is the authoritative source for payroll. Keep your copy dated "Effective 1 January 2026", use payroll software tied to Revenue’s PAYE Modernisation, and reconcile monthly to avoid interest and surcharges.

This article was created with AI assistance.