Cost-to-company calculator: Ireland
What an employee costs each month and each year: gross salary, the employer’s social security and other costs, next to what the employee takes home.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Ireland and their sources
The version in force from 2026-10-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: EUR Legal basis cited
Central Bank of Ireland · read 2026-11-03
Social security
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Social security salary: basic + allowances Legal basis cited
Department of Social Protection: PRSI advance notice, rates from 1 October 2026 · read 2026-11-03
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Employee contributions by monthly salary band: 0–∞: 4.35% Legal basis cited
Department of Social Protection: PRSI advance notice, rates from 1 October 2026 · Class A, from 1 October 2026 · read 2026-11-03
4.35% of all pay above €352 a week. The PRSI credit between €352.01 and €424 a week and the exemption at €352 or less are not applied.
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Employer contributions by monthly salary band: 0–∞: 11.4% Legal basis cited
Department of Social Protection: PRSI advance notice, rates from 1 October 2026 · Class A, from 1 October 2026 · read 2026-11-03
11.40% where pay is over €552 a week (€2,392 a month); 9.15% at or below it, not applied here.
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
Revenue: tax rates, bands and reliefs (2026) · 2026 · read 2026-11-03
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Income tax brackets: 0–44,000: 20% · 44,000–∞: 40% Legal basis cited
Revenue: tax rates, bands and reliefs (2026) · 2026: single, without qualifying children · read 2026-11-03
€44,000 at 20%, the balance at 40%.
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Personal allowance: single: 0 Legal basis cited
Revenue: tax rates, bands and reliefs (2026) · read 2026-11-03
Ireland gives credits off the tax, not an allowance before it.
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Allowances not taxed, up to % of basic: 0% Legal basis cited
Revenue: Tax and Duty Manual Part 42-04-35A, the Employer’s Guide to PAYE · § 4.1 · read 2026-11-03
Round sum allowances “must be treated as pay”.
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Social security comes off taxable income: No Legal basis cited
Revenue: Tax and Duty Manual Part 42-04-35A, the Employer’s Guide to PAYE · p. 26 · read 2026-11-03
Only pension contributions and the listed salary sacrifices come off pay; “no other deductions” do, so employee PRSI does not.
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Tax credits, rebates and deductions: Personal and Employee (PAYE) tax credits Legal basis cited
Revenue: tax rates, bands and reliefs (2026) · 2026 tax credits · read 2026-11-03
Single Person €2,000 + Employee (PAYE) €2,000.
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Surcharges and other taxes on pay: USC 0.5%: 0.5% · USC 2% over €12,012: 1.5% · USC 3% over €28,700: 1% · USC 8% over €70,044: 5% Legal basis cited
Revenue: standard rates and thresholds of USC; Tax and Duty Manual Part 18D-00-01 · 2026; TDM 18D-00-01 · read 2026-11-03
First €12,012 at 0.5%, next €16,688 at 2%, next €41,344 at 3%, the balance at 8%. None where total income is €13,000 or less; over it, USC is on all of it.
Single, PAYE employee, Class A PRSI, on the standard USC rates. The reduced USC rates, the Single Person Child Carer band and the married bands are not applied.
Payroll, leave and end of service in one system
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