2026 tax year · Euro
Ireland Pay Rise Calculator
Compare a pay rise after 2026 Income Tax, standard tax credits, USC and ordinary employee Class A PRSI, with optional pension tax relief.
1 January to 31 December 2026 · Stable full-year annual planning estimate
Results updated. Estimated annual take-home change is €1,319.05.
New annual gross pay
€52,500
€52,500 annual equivalent
Monthly take-home change
€109.92
Average after selected annual deductions
Annual take-home change
€1,319.05
52.8% of gross rise retained
| Annual breakdown | Before | After | Change |
|---|---|---|---|
| Gross pay | €50,000.00 | €52,500.00 | €2,500.00 |
| Income Tax before credits | -€11,200.00 | -€12,200.00 | -€1,000.00 |
| Tax credits used | €4,000.00 | €4,000.00 | €0.00 |
| USC | -€1,032.82 | -€1,107.82 | -€75.00 |
| Employee PRSI | -€2,118.61 | -€2,224.56 | -€105.95 |
| Estimated take-home | €39,648.57 | €40,967.62 | €1,319.05 |
Planning estimate only, not tax advice, a Tax Credit Certificate or an exact PAYE payslip. See the site disclaimer.
What a 5% pay rise can mean after deductions
For €50,000 gross pay, a 5% rise makes the new salary €52,500. With no employee pension, the €2,500 gross rise produces an estimated €1,319 more take-home per year, or €109.92 a month on average.
Annual gross rise
€2,500
Annual take-home rise
€1,319
Monthly average
€109.92
Three separate deductions, not one flat tax rate
For the supported single-person profile, the first €44,000 of taxable pay is charged at 20%, with the balance at 40%. The model then uses the standard €2,000 Single Person and €2,000 Employee PAYE tax credits.
USC is zero when annual USC income does not exceed €13,000. Above that threshold, standard USC applies to the full gross income through the bands. Class A PRSI uses weekly-equivalent pay: 39 weeks at 4.2% and 13 weeks at 4.35%, with the low-earnings exemption and employee-credit taper.
| Band width | Rate |
|---|---|
| Next €12,012 | 0.5% |
| Next €16,688 | 2% |
| Next €41,344 | 3% |
| Balance | 8% |
Tax relief is limited by age and earnings
Employee pension contributions can reduce the Income Tax basis, but not USC or PRSI. The percentage eligible for relief ranges from 15% under age 30 to 40% from age 60, and only earnings up to €115,000 count. The calculator still subtracts the full cash contribution and identifies any part above the modelled relief limit.
How the 2026 estimate works
- 1Annualise the entered current and proposed gross pay.
- 2Calculate the pension cash contribution and its age-limited Income Tax-relievable portion.
- 3Apply Income Tax and non-refundable standard credits, then standard USC to gross income.
- 4Calculate Class A employee PRSI from weekly-equivalent pay for 39 pre-October and 13 post-October weeks, rounding each modelled weekly result to cents.
- 5Reconcile take-home and convert the annual change to the selected average period.
What the estimate excludes
Married or civil-partner assessment, transferable bands, additional credits, multiple jobs, Week 1 or emergency PAYE, reduced USC, self-employment, directors, benefits in kind, bonuses, employer PRSI or pension, and exact payroll rounding are excluded.
Official sources
- Revenue — Tax rates, bands and relief charts
2026 single-person rate band, Income Tax rates and standard credits.
Checked 12 August 2026 · Official Irish source
- Revenue — USC standard rates and thresholds
2026 standard USC exemption threshold and bands; reduced USC is outside this calculator’s scope.
Checked 12 August 2026 · Official Irish source
- Oireachtas — Social Welfare (Miscellaneous Provisions) Act 2024, section 3
Official enacted schedule confirming the 4.2% employee rate and its replacement by 4.35% from 1 October 2026.
Checked 12 August 2026 · Official Irish source
- Oireachtas — Social Welfare and Pensions Act 2015, section 10
Official enacted Class A weekly rule: no employee contribution through €352; from €352.01 through €424, the €12 credit reduces by one-sixth of earnings above €352.01; above €424 the full employee rate applies. The stable-pay model rounds each weekly result to cents and does not claim to reproduce a particular payroll system.
Checked 12 August 2026 · Official Irish source
- Department of Social Protection — PRSI contribution rates and user guide
Current administrative guide for PRSI classes and contribution rates. The route returned HTTP 403 from the build environment; the two accessible enacted Oireachtas sources above are therefore the committed primary evidence for the modelled formula and 2026 rate change.
Checked 12 August 2026 · Official Irish source
- Revenue — Pension tax-relief limits
Age-related percentage limits and the €115,000 earnings cap.
Checked 12 August 2026 · Official Irish source
Ireland pay rise questions
How much of an Irish pay rise will I keep?
It depends on the Income Tax, USC and employee PRSI that apply to both salaries, plus any pension percentage you select. The calculator compares two full-year annual estimates rather than applying one flat deduction rate.
Does an employee pension reduce USC or PRSI?
No. In this model the tax-relievable part reduces the Income Tax basis only. USC and employee PRSI continue to use gross pay, and the full cash pension contribution is subtracted from take-home.
Why can PRSI change sharply around weekly pay thresholds?
Class A employee PRSI is calculated by contribution week. The employee exemption ends above €352 a week and the employee credit then tapers to zero by €424, so a small annual change can cross a weekly boundary.
Is this the same as my Revenue payslip calculation?
No. Actual PAYE uses your Revenue Payroll Notification, pay frequency, credits and cumulative or Week 1 basis. This is a stable full-year planning estimate for the stated single-employee profile.