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Cost of an employee calculator

2026 and 2027 rates

See what an employee costs you a year, a month and an hour, with employer PRSI, auto-enrolment and benefits, and what they take home.

Tax year
Paid per
Total cost a year 
Cost a month
 
Cost per paid hour
 
Employer PRSI
 
Employee takes home a month
 
Cost for the year
Employer PRSI
The employee's pay (single person)

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified tax adviser before making a decision. Terms of use.

Illustration for the cost of an employee calculator

Worked example

Salary of €35,000, auto-enrolment, 2026. Weekly pay is €673.08, over the €552 threshold, so employer PRSI is 11.25% for 39 weeks and 11.4% for 13 weeks: €3,950.63. The employer auto-enrolment contribution is 1.5% of €35,000: €525.00.

The total cost is €39,475.63 a year, €3,289.64 a month or €19.47 per paid hour at 39 hours a week. The employee takes home €29,409.06 a year after tax, PRSI and their own auto-enrolment contribution.

A full-time minimum wage job (€14.15 for 39 hours, €28,696 a year) is under the threshold, so employer PRSI is €2,593.42 and the total cost €31,289.62.

How the cost is calculated

Employer PRSI

Employer PRSI is worked out on each week's pay, including taxable benefits. If the week's pay is €552 or less the lower rate applies to all of it; above that, the higher rate applies to all of it. In 2026 the lower rate is 9% from 1 January and 9.15% from 1 October, and the higher rate is 11.25% from 1 January and 11.4% from 1 October. In 2027 the threshold is €600 a week and the rates are 9.15% from 1 January and 9.3% from 1 October (lower) and 11.4% from 1 January and 11.55% from 1 October (higher), as announced. The calculator counts the pay weeks at each rate.

Pensions and auto-enrolment

For an employee in auto-enrolment the employer pays 1.5% of gross pay up to €80,000, once pay is over €20,000 a year. Contributions to a company pension are entered as a percentage of salary. Neither carries employer PRSI.

Take-home pay

The employee's figures use the take-home pay calculator for a single person with no other income: income tax, USC and employee PRSI, less their own auto-enrolment contribution.

What is not included

  • Very low weekly pay and employees aged 66 or over, where other PRSI classes apply.
  • Statutory sick pay, insurance, equipment, training and recruitment costs.
  • Employer PRSI exemptions and schemes for specific jobs or sectors.
  • Week to week changes in pay: overtime or bonus in one week can move that week above the threshold.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

How much is employer PRSI in Ireland?
Employer PRSI (Class A) in 2026 is 9% from 1 January and 9.15% from 1 October on weekly pay of €552 or less, and 11.25% from 1 January and 11.4% from 1 October on weekly pay above that. For 2027 the announced rates are 9.15% from 1 January and 9.3% from 1 October up to €600 a week, and 11.4% from 1 January and 11.55% from 1 October above it. The rates include the National Training Fund levy.
What happens when weekly pay goes over €552?
The higher rate applies to the whole week's pay, not only the part above €552. At €552 a week the employer pays €49.68 PRSI; at €553.00 it pays €62.21 (2026 rates to 30 September).
Does the employer pay into auto-enrolment?
Yes. For employees in My Future Fund, the employer pays 1.5% of gross pay up to €80,000, matching the employee's 1.5%, and the State adds 0.5%. Employees are enrolled from age 23 to 60 when they earn over €20,000 and have no workplace pension. The rates rise in steps from 2029.
Is employer PRSI charged on pension contributions and benefits?
Employer contributions to an approved pension scheme or to auto-enrolment carry no employer PRSI. Taxable benefits in kind, such as health insurance or a company car, do: they count as pay for PRSI, and can move weekly pay over the lower-rate threshold.
What is the minimum wage?
The national minimum wage for an adult is €14.15 an hour in 2026. Budget 2027 announced €14.94 from 1 January 2027. A full-time job of 39 hours a week at €14.15 is €551.85 a week, which is under the €552 threshold, so the lower rate of employer PRSI applies.
Why does employer PRSI change in October?
Under the PRSI roadmap, Class A rates rise each October. On 1 October 2026 the lower rate went from 9% to 9.15% and the higher rate from 11.25% to 11.4%. This calculator counts the pay weeks at each rate, so the yearly cost reflects the change.
What else does an employee cost?
Paid annual leave and public holidays are part of the salary. On top of the figures here, employers pay for statutory sick pay days, employer liability insurance, equipment, training and payroll costs, which vary by business and are not included.

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