Annual Cost (per employee)
€49,972.50
Cost per EUR1 Paid
€1.11
Overhead %
11.1%
Employer PRSI
Employers pay Class A PRSI on their employees' earnings. The rate is 8.8% for employees earning EUR441 or less per week, and 11.05% for earnings above this threshold. Employer PRSI is paid on all earnings with no upper ceiling.
Other employer costs
In addition to employer PRSI, employers should budget for: annual leave entitlements (minimum 4 weeks), public holidays (10 days), sick pay (statutory sick leave), pension auto-enrolment (from 2025), and employer liability insurance.
Employment Wage Subsidy Scheme
Qualifying employers may be eligible for reduced employer PRSI rates under certain government schemes. The National Training Fund levy of 1% is included in the employer PRSI rate.
Revenue Commissioners: Uses 2025 employer PRSI rates. Actual costs may include additional levies and benefits. This calculator does not include industry-specific costs or voluntary pension contributions.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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