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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)