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PRSI

Pay-related social insurance (PRSI) is levied at the following rates, for the tax year 2017.

Employee

Exempt: Earnings up to €352 per week.

4%: Earnings above €352 per week.

Employer PRSI

8.5%: Earnings up to €376 per week. (This was 4.25% for 2011-2013 inclusive).

10.75%: Earnings above €376 per week.

Self-employed PRSI

4%: All earnings. The minimum contribution is €500 per year.

From January 2016, earnings between €352 and €424 per week are subject to a maximum PRSI credit of €12, this is reduced by 1/6th of earnings in excess of €352.