calculateEmployer cost summary
What an Irish employee actually costs
Ireland’s employer burden is among the lowest in Western Europe - but PRSI has no earnings ceiling, and auto-enrolment is now part of the number.
11.25%Employer PRSI on gross pay (11.40% from 1 Oct 2026)
1.5%Employer auto-enrolment contribution at 2026 rates
No ceilingEmployer PRSI applies to all earnings
| Payroll component | Rate / details |
| Employer PRSI (Class A1) |
11.25% of gross pay to 30 Sep 2026; 11.40% from 1 Oct 2026 - no earnings ceiling |
| Auto-enrolment pension (MyFutureFund) |
Employer 1.5%, employee 1.5%, State 0.5% of gross salary (2026 rates) |
| Statutory sick pay |
5 days a year at 70% of pay, capped at €110 per day |
| Statutory redundancy |
2 weeks’ pay per year of service plus 1 bonus week, after 2+ years of service |
| National Minimum Wage |
€14.15 per hour (age 20+), from January 2026 |
| Annual leave |
20 days (4 weeks) statutory, plus 10 public holidays |
| Notice |
Scales with service from 1 week to 8 weeks under the Minimum Notice & Terms of Employment Act |
updateRates verified for the 2026 tax year. Figures are indicative - your quote is calculated on the actual salary and contract type.