Ireland USC and PRSI calculator
How much Universal Social Charge and PRSI you pay on an Irish salary, band by band.
For employees paid through PAYE. Reduced USC rates for people aged 70 and over and medical card holders are not included. PRSI uses the rate from 1 October 2026 and an annual estimate of a weekly calculation. Check Revenue and the Department of Social Protection for current figures.
How this calculator works
USC is charged in bands on your total income: 0.5% up to €12,012, 2% from there to €28,700, 3% to €70,044 and 8% above. If your total income is €13,000 or less, no USC is charged. PRSI is a percentage of your earnings, 4.35% from 1 October 2026, and it is not charged on weekly earnings of €352 or less.
Worked example: on €50,000 USC is €60.06 + €333.76 + €639 = €1,032.82. PRSI at 4.35% is €2,175, so USC and PRSI together take €3,207.82.
Sources and checks
Our figures and rules follow these official sources:
- Revenue: Standard rates and thresholds of USC
- Department of Social Protection: PRSI mid-year advance notice (rates from 1 October 2026)
- Citizens Information: Paying social insurance (PRSI)
Reduced USC rates are not included.
Figures last checked: 30 October 2026. Spotted a mistake? Tell us.