Pay-related social insurance (PRSI) is levied at the following rates.

Employee

Exempt: Earnings up to €352 per week.

4%: Earnings above €352 per week.

Employer PRSI

8.5%: Earnings up to €356 per week.

10.75%: Earnings above €356 per week.

Self-employed PRSI

4%: All earnings. The minimum contribution is €253 per year.

Universal social charge

2%: The first €10,036 of earnings.

4%: The next €5,980 of earnings.

7%: The next €83,964 of earnings. The rate is 4% if the earner is aged 70 or over.

10%: Remainder. The rate is 7% if the earner is aged 70 or over.