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Social security in Ireland 2026
Pay Related Social Insurance (PRSI) takes a flat 4.2% of everything you earn, with no ceiling — and it steps up to 4.35% from 1 October 2026 as part of a legislated series of increases.
At a glance
- top rate
- 4.2% of all earnings, uncapped (4.35% from 1 Oct 2026)
- entry band
- Exempt if you earn €352 a week or less
- tax year basis
- Weekly, through payroll
- filing deadline
- Withheld by the employer
- residency basis
- Attaches to Irish employment and self-employment
- regime flag
- Also charged on investment income above €5,000 a year
Rates
What workers pay (2026)
| Rate | Base | Applies to |
|---|---|---|
| 4.2% (4.35% from 1 Oct 2026) | All earnings, no ceiling | Employees — exempt at €352/week or less, with a tapered credit to €424 |
| 4.2% (4.35% from 1 Oct 2026) | All earned income; minimum €650 a year | Self-employed |
| 4.2% | Investment and rental income | Where unearned income exceeds €5,000 a year |
Thresholds & allowances
- Weekly exemption€352
Earn at or below this and no PRSI applies that week
Residency
Residency trigger
Contributions follow Irish work; they buy entitlement to the State Pension and welfare benefits.
Non-resident treatment
Cross-border workers follow European Union (EU) coordination rules or bilateral agreements; the employer side is outside this page's scope.
Notes
- Further legislated steps follow: another 0.15% in October 2027 and 0.2% in October 2028.
- PRSI is not deductible against income tax — it sits fully on top.
- From 2026 a pension auto-enrolment scheme ("My Future Fund") starts for employees without a pension, at 1.5% each from employee, employer and the State — separate from PRSI.
- What employers pay on top is a separate topic and is not covered here.
FAQ
How much social insurance do employees pay in Ireland?
4.2% of all earnings with no cap, rising to 4.35% from 1 October 2026. Earnings of €352 a week or less are exempt.
Does investment income pay PRSI in Ireland?
Yes — unearned income above €5,000 a year is charged at the same rate.
Figures: tax year 2026, compiled from public sources. Not tax advice.