Irish Employer Rates and Thresholds 2026

Most employees pay Class A PRSI. The employer rate depends on the employee's weekly pay and applies to all of it, with no upper limit. From 1 October 2026 it is 11.4% where weekly pay is over €552 (about €28,700 a year) and 9.15% at or below that; both rates rose by 0.15 points on that date.

Employee PRSI is 4.35% from 1 October 2026 (4.2% before), with nothing due on weekly pay of €352 or less and a tapering PRSI credit between €352.01 and €424.

Ireland's auto-enrolment pension scheme, MyFutureFund, started taking contributions on 1 January 2026. Employees are enrolled if they are aged 23 to 59, earn at least €20,000 a year across all their jobs, and aren't already in a qualifying workplace pension. They can opt out after an initial period.

Employer and employee each pay the same rate on gross pay up to €80,000 a year, and the State adds a top-up. The employer rate rises every three years:

Employer PRSI and the MyFutureFund contribution for a full year at the rates from 1 October 2026:

The national minimum wage is €14.15 an hour from 1 January 2026, about €2,391 a month for a full-time employee.

Lower rates can be set for employees under 20: by law they can't be less than 70% of the adult rate under 18, 80% at 18 and 90% at 19.

• At least 4 working weeks of paid leave a year (for a full year of at least 1,365 hours worked).
• 10 public holidays a year, including St Brigid's Day (first Monday in February, or 1 February when it falls on a Friday).
• Maximum average working week of 48 hours, usually averaged over up to 4 months.
• Employer-paid statutory sick pay of up to 5 days a year after 13 weeks' service, at 70% of normal pay, capped at €110 a day.
• 26 weeks of maternity leave, plus up to 16 weeks of additional unpaid maternity leave. Each parent also gets 9 weeks of parent's leave.

Up to 6 months. It can exceed that only exceptionally, up to 12 months, where this is in the employee's interest.

After 13 weeks' service, the employer must give minimum notice of 1 week (under 2 years' service), 2 weeks (2–5 years), 4 weeks (5–10), 6 weeks (10–15) or 8 weeks (15 years or more).

• Unfair dismissal and redundancy: Unfair dismissal protection generally applies after 12 months' continuous service. Statutory redundancy pay is due after 104 weeks' service. Weekly pay for statutory redundancy is capped.