Pay-related social insurance (PRSI) is levied at the following rates, for the tax year 2017.
Exempt: Earnings up to €352 per week.
4%: Earnings above €352 per week.
8.5%: Earnings up to €376 per week. (This was 4.25% for 2011-2013 inclusive).
10.75%: Earnings above €376 per week.
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.