Legislation
Irish Budget 2021: What are the PRSI contribution rates?
Date
Effective 1 January 2021
Summary
Pay Related Social Insurance (PRSI) Contribution Rates:
| Non-cumulative weekly income band | PRSI Subclass | How much of weekly income | Employee % | Employer % | Employee & Employer % |
|---|---|---|---|---|---|
| Up to €37.99 | JO | All | 0 | 0.50 | 0.50 |
| €38 - €352 | AO | All | 0 | 8.80 | 8.80 |
| €352.01 - €398 | AX | All | 4.00 | 8.80 | 12.80 |
| €398.01 - €424 | AL | All | 4.00 | 11.05 | 15.05 |
| More than €424 | A1 | All | 4.00 | 11.05 | 15.05 |
| Equivalent Values | Weekly | Fortnightly | Monthly |
|---|---|---|---|
| €398 | €796 | €1725 |
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