PRSI rates
Current Rates of PRSI (2016 and 2017)
| Employees | Employer | Self-Employed |
|---|---|---|
| Exempt: Earnings up to €352 per week | 8.5% Earnings up to €376 per week | |
| 4% All earnings of above €352 per week | 10.75% All earnings of above €376 per week | 4% All Earnings (minimum contribution is €500 per year) |
From January 2016, earning 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.
Historic Rates of PRSI
2014 and 2015
| Employees | Employer | Self-Employed |
|---|---|---|
| Exempt: Earnings up to €352 per week | 8.5% Earnings up to €356 per week | |
| 4% All earnings of above €352 per week | 10.75% All earnings of above €356 per week | 4% All Earnings (minimum contribution is €500 per year) |
2011 to 2013
| Employees | Employer | Self-Employed |
|---|---|---|
| Exempt: Earnings up to €352 per week | 4.25% Earnings up to €356 per week | |
| 4% All earnings of above €352 per week | 10.75% All earnings of above €356 per week | 4% All Earnings (minimum contribution is €500 per year) |
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