What PRSI rate does the calculator use for 2026?

The calculator uses the blended annual rate of 4.2375%, reflecting the Class A rate of 4.2% for the first nine months and the 4.35% rate that took effect on 1 October 2026.

Is the USC exemption threshold modelled?

Yes, income at or below EUR 13,000 per year is fully exempt from USC. Above that threshold the full USC schedule applies from the first euro of income.

How are pension contributions treated for income tax in Ireland?

Occupational pension contributions are relieved at your marginal income tax rate of 20% or 40%. USC and PRSI still apply to the gross salary before the pension deduction.

Ireland Methodology 2026

Ireland methodology (2026)

Income tax (PAYE)

20% up to the standard rate band, 40% above, less tax credits.

Status	Band	Credits applied
Single	€44,000	€4,000 (personal + employee)
Married, one income	€53,000	€6,000
Married, two incomes (this earner)	€53,000	€4,000
Single parent	€48,000	€5,900 (incl. SPCCC)

USC 2026

Exempt if income ≤ €13,000. Otherwise: 0.5% on the first €12,012; 2% to €28,700; 3% to €70,044; 8% on the balance. Reduced rates for full medical card holders and over-70s are not yet modelled.

PRSI

Class A employee rate: 4.2% until 30 September 2026, 4.35% from 1 October (Social Welfare Act steps). We apply the blended annual rate of 4.2375%, with the €352/week exemption and the tapered €12 weekly credit to €424.

Pension

Occupational contributions are relieved at your marginal income tax rate; USC and PRSI still apply. Age-based relief limits are not yet enforced by the calculator.

Source and verification

Revenue's 2026 tax rates, bands and reliefs charts and USC thresholds; PRSI per the Department of Social Protection. Automated tests cover band/credit combinations, USC bands, the PRSI exemption and taper. Ireland publishes no official net-pay calculator; we check against hand-derived worked examples from Revenue's published rates.