Employer cost in Ireland
Employing someone in Ireland adds 9 % – 11.25 % of gross in employer contributions — a range rather than a single rate, for the reason set out below. On a €40,000 salary that is €43,600 – €44,500 of total cost, salary included.
What makes up the rate
| Class A employer PRSI, weekly earnings up to €552 | 9 % |
| Class A employer PRSI, above €552 a week | 11,25 % |
Worth knowing
Two rates split at a weekly earnings threshold, and both are already scheduled to move: from 1 October 2026 they become 9.15% and 11.4%, the threshold staying at €552. The step is a cliff rather than a taper — an employee one euro over the line costs the employer the higher rate on the whole wage, not just on the excess — which is why the threshold shapes part-time hours in a way the headline rate does not show.
Important
A general overview, not payroll advice. Employer contributions depend on the salary, the contract, the headcount and often the trade — the range above is a bracket, not a quote. Read on 2026-09-03.