Payroll Legislation

Irish Budget 2021: What Are the PRSI Contribution Rates?

Legislation

Irish Budget 2021: What Are the PRSI Contribution Rates?

Due Date

1 January 2021

Summary

Pay Related Social Insurance (PRSI) Contribution Rates:

Non-cumulative weekly
income band
PRSI
Subclass
How much of
weekly income
Employee %Employer %Employee &
Employer %
Up to €37.99JO All00.500.50
€38 - €352AOAll08.808.80
€352.01 - €398AX All4.00 8.80 12.80
€398.01 - €424AL All4.0011.0515.05
More than €424A1 All 4.0011.05 15.05
Equivalent ValuesWeekly Fortnightly Monthly
€398€796 €1725

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