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Universal Social Charge and PRSI
Universal Social Charge (USC)
Payable on ‘aggregate income’ which is the aggregate of ‘relevant emoluments’ and ‘relevant income’. This is generally all gross income before certain reliefs but excludes social welfare payments and income that has suffered DIRT. Where ‘aggregate income’ does not exceed €13,000 per annum, the income is exempt from the USC. Where the ‘aggregate income’ exceeds the exemption limit, the following rates apply:
- Up to €12,012: 0.5%
- €12,012.01 to €28,700: 2%
- €28,700.01 to €70,044: 3%
- PAYE income in excess of €70,044: 8%
- Self-employed: €70,045 to €100,000: 8%; income in excess of €100,000: 11%
- Individuals aged 70 Years or over or Individuals who hold full medical cards and who have aggregate income of less than €60,000: maximum rate of 2% (extended to end of 2027)
PRSI
Employed person
| Employed rates | Employee (Class A1) | Employer |
|---|---|---|
| Annual earnings (and relevant unearned income) from October 2025 not exceeding €27,404 | 4.2%* | 9%** |
| Annual earnings (and relevant unearned income) from October 2025 exceeding €27,404 – entire amount | 4.2%* | 11.25%*** |
Employees earning €352 or less per week are exempt from PRSI.
Employer rates include the National Training Fund Levy, (collected in conjunction with Employer PRSI). Note: the €27,404 threshold (€527 per week) is expected to increase to €552 per week in 2026.
Self-Employed person
Total PRSI on all income: 4.2%*
The minimum contribution for a self-employed person is €650
Notes
*From 1 October 2026, this rate will increase to 4.35%.
**From 1 October 2026, this rate will increase to 9.15%.
***From 1 October 2026, this rate will increase to 11.40%.
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