Mar 28, 2025 1 min read

Ireland – Employer PRSI Changes

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The Ireland Department of Social Protection announced PRSI changes for 2025. The changes are as follows:

Changes effective 1 January 2025

The increase in the National Minimum wage to €13.50 per hour.
In line with the increase in the National Minimum Wage to €13.50 per hour, the upper threshold for paying the 8.9% Class A rate of employer PRSI is being increased from €496 to €527 per week. Thus PRSI tables have been amended as follows:

Class A Subclass	Earning Bands (€) Weekly/ Fortnightly /Monthly			PRSI Credits Applicable	Employee Contribution Rate	Employer Contribution Rate
AO	38 to 352	76 to 704	165 to1525	N/A	Nil	8.90%
AX	352.01 to 424	704.01 to 848	1525.01 to 1837	Applicable	4.10%	8.90%
AL	424.01 to 527	848.01 to 1054	1837.01 to 2284	N/A	4.10%	8.90%
A1	More than 527	More than 1054	More than 2284	N/A	4.10%	11.15%
A8*	Up to 352	Up to 704	Up to 1525	N/A	Nil	0.60%
A9*	More than 352	More than 704	More than 1525	Applicable	4.10%	0.60%

Class A Subclass	Earning Bands (€) Weekly /Fortnightly /Monthly			PRSI Credits Applicable	Employee Contribution Rate	Employer Contribution Rate
AO	38 to 352	76 to 704	165 to1525	N/A	Nil	9%
AX	352.01 to 424	704.01 to 848	1525.01 to 1837	Applicable	4.20%	9%
AL	424.01 to 527	848.01 to 1054	1837.01 to 2284	N/A	4.20%	9%
A1	More than 527	More than 1054	More than 2284	N/A	4.20%	11.25%
A8*	Up to 352	Up to 704	Up to 1525	N/A	Nil	0.70%
A9*	More than 352	More than 704	More than 1525	Applicable	4.20%	0.70%

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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