Ireland PAYE Calculator
Calculate your weekly, fortnightly, and monthly take-home pay after PAYE, USC, and PRSI. Includes pension and rent credit options.
Pay Details
Take-Home Pay
Annual Take-Home
€42,294
Weekly
€813
Fortnightly
€1,627
Monthly
€3,525
Annual
€42,294
PAYE
€9,200
USC
€1,196
PRSI
€2,310
Marginal Rate
47.2%
Understanding your Irish payslip
From top to bottom: gross pay, then minus PAYE (income tax), minus USC, minus PRSI (Class A 4.2% for most employees), minus pension contributions, minus other voluntary items (health insurance, bike-to-work, etc.) = net pay. Revenue's PAYE Modernisation means each pay run is reported in real time — any underpayment shows up in your Revenue MyAccount within days.
Cumulative vs emergency tax
Irish PAYE is normally cumulative: you get a proportional share of credits + SRCOP each pay period, and overpayments earlier in the year auto-correct later. If your employer doesn't yet have a Revenue Payroll Notification (RPN), you go on emergency tax — usually 40% income tax + 8% USC from day one. Register the job in Revenue MyAccount to fix this within 1-2 pay cycles.
PRSI Class A step-up
Standard employee PRSI is Class A. The rate stepped from 4.0% → 4.1% in late 2024 and to 4.2% in 2026, with further increases planned through 2028 to fund the State Pension. Self-employed pay Class S at 4.2% (minimum €500/yr).
Weekly vs monthly
Annual take-home is identical. The difference: cash-flow rhythm. Weekly paid workers (often hourly) feel tax bumps less; monthly-paid get larger single deductions. Fortnightly (paid every two weeks) is rare but used in some sectors. If you switch frequency mid-year, Revenue's cumulative system absorbs the transition smoothly.
Frequently Asked Questions
Everything you need to know, in one place.
What appears on an Irish payslip?
Gross pay → PAYE (20%/40%) → USC (banded 0.5-8%) → PRSI (4.2% Class A employees) → pension (employee AVC + optional AVCs), giving net pay. Revenue Online (ROS) records each employer submission via PAYE Modernisation.
How is tax-free allowance applied?
Irish tax uses credits, not allowances. Personal credit €2,000 + PAYE credit €2,000 = €4,000 reduction against gross tax for a single employee. Tax certificates (RPNs) are issued monthly to employers by Revenue so credits are applied at source.
What is PRSI Class A?
Employee Pay-Related Social Insurance. 4.2% in 2026 (up from 4.1% in 2025). Funds the State Pension Contributory, jobseeker benefit, illness benefit. No PRSI is paid if gross earnings are below €352/week; a PRSI credit tapers it between €352.01 and €424.
Weekly vs fortnightly vs monthly pay?
Annual tax is identical. Revenue calculates on a cumulative basis — if you start mid-year, early months often see a refund offset. Emergency tax applies until Revenue issues the first RPN, which usually resolves within one pay cycle.
What benefits-in-kind affect my payslip?
BIK is added to gross pay for tax purposes. Common items: company car (taxed on OMV × 22.5%-30% based on annual mileage and CO2 band; EV company cars benefit from a €35,000 reduction through 2026), private medical insurance (taxed on premium), employer-provided accommodation, low/interest-free loans (difference vs specified rate). Tax-exempt BIKs: mobile phone for business use, up to €1,500/year small benefit exemption vouchers, bike-to-work scheme up to €1,250-€3,000 depending on bike type.
Why might I see emergency tax on my payslip?
Emergency tax applies when Revenue has not yet issued a Revenue Payroll Notification (RPN) to your employer. Without your PPS number registered for the job, the employer applies flat 40% tax plus 8% USC. Fix: register your new employment through Revenue MyAccount "Jobs and Pensions", confirm your PPS number, and the next RPN will include your correct credits and cut-off points. Overpaid emergency tax usually refunds automatically within 1-2 pay cycles.
Related Calculators
View all →Found this helpful?
Share it with a friend — they'll probably find it useful too.