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If you employ staff, you need to pay Employer PRSI. 
 
In most cases the following Employer PRSI rates apply: 
 
  • If your employee earns up to €552 a week you pay 9% Employer PRSI
  • If your employee earns over €552 a week you pay 11.25% Employer PRSI
 
So, in your case:
 
  • Employee 1 earns €400 a week, you pay 9% Employer PRSI = €36
  • Employee 2 earns €400 a week, you pay 9% Employer PRSI = €36
  • Employee 3 earns €550 a week, you pay 11.25% Employer PRSI = €67.50
  • Your total weekly Employer PRSI bill = €139.50
 
The above example assumes Standard Class A Employees. Different PRSI classes can have different rates. 
 
Also, note that from 01 October 2026 Employer PRSI will increase to 9.15% on weekly earnings up to €552 and 11.4% if weekly earnings are above €552.
 
 

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Published 10 Mar 2026

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Tadhg Moriarty, FCA CTA AITI

Tadhg Moriarty is a highly skilled Chartered Accountant, Chartered Tax Consultant and Chartered Tax Advisor with over 15 years of experience. Tadhg has worked with private clients and family run enterprises and has a deep understanding of the unique challenges faced by these businesses. He is committed to helping his clients optimise their tax positions and improve their financial performance.

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