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Calculators/

PAYE Payroll Calculator

2025
Payroll Details

Single person: Employee (EUR1,875) + Personal (EUR1,875) = EUR3,750

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Monthly Pay Slip

Gross Pay

€3,750.00

Total Deductions

€997.74

Net Pay

€2,752.27

Monthly Deductions
Gross Monthly Pay€3,750.00
PAYE Income Tax-€766.67
USC-€73.57
Employee PRSI-€157.50
Total Deductions-€997.74
Net Monthly Pay€2,752.27
More Information
Understanding PAYE Payroll in Ireland

PAYE (Pay As You Earn)

Income tax in Ireland is charged at two rates: 20% on income up to the standard rate cut-off point (EUR42,000 for a single person in 2025) and 40% on income above this. Tax credits reduce the amount of tax payable.

USC (Universal Social Charge)

USC is charged on gross income with rates of 0.5% (first EUR12,012), 2% (EUR12,013 - EUR28,700), 3% (EUR28,701 - EUR70,044), and 8% on income above EUR70,044. USC applies to most income sources.

PRSI (Pay Related Social Insurance)

Most employees pay Class A PRSI at 4% on all earnings. PRSI funds social welfare benefits including the State Pension, Jobseeker's Benefit, and Maternity Benefit. There is a weekly PRSI credit for lower earners.

Revenue Commissioners: Uses 2025 PAYE, USC, and PRSI rates. Actual withholding may vary based on your specific tax credits and standard rate cut-off point as shown on your Tax Credit Certificate.

Disclaimer: This calculator provides estimates based on current Revenue Commissioners rates and thresholds for the 2026 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 tax adviser before making financial decisions. Read our terms