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% |
Changes Effective 1 October 2025
- All PRSI rates will be increased by 0.10% effective 1 October 2025.
- PRSI tables will be 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 | 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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Ireland – Employer PRSI Changes – 20251.64 MB