What is the employer PRSI line?

If you pay someone €552 or less in a week, you pay 9.15% PRSI on it. One cent more and you pay 11.40% on all of it, not only the extra cent. The line moves to €600 a week in January 2027.

How many minimum wage hours fit under it?

In 2026, 39 hours at €14.15 is €551.85, under €552. In 2027, with the line at €600 and €14.94 an hour, 40 hours fits.

Does the employee pay more too?

Their own PRSI has a different line. They pay none up to €352 a week, and a credit reduces it up to €424.

Small business

Employer PRSI: the euro over the line

Employer PRSI jumps on a whole week's pay once it goes a cent over the line. See the cost and the hours that fit.

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Common questions

What is the employer PRSI line?: If you pay someone €552 or less in a week, you pay 9.15% PRSI on it. One cent more and you pay 11.40% on all of it, not only the extra cent. The line moves to €600 a week in January 2027.
How many minimum wage hours fit under it?: In 2026, 39 hours at €14.15 is €551.85, under €552. In 2027, with the line at €600 and €14.94 an hour, 40 hours fits.
Does the employee pay more too?: Their own PRSI has a different line. They pay none up to €352 a week, and a credit reduces it up to €424.

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