PRSI changes Check the tables below to see the old and new PRSI rates. Employee PRSI rates | Class | Rate before | Rate from 1 October 2026 | Notes | | A | 4.20% | 4.35% | | | B | 1.10% / 4.20% | 1.25% / 4.35% | Lower / Higher rate | | C | 1.10% / 4.20% | 1.25% / 4.35% | Lower / Higher rate | | D | 1.10% / 4.20% | 1.25% / 4.35% | Lower / Higher rate | | E | 3.53% | 3.68% | | | H | 4.10% | 4.25% | | | K | 4.20% | 4.35% | | The change doesn't affect the employee PRSI Credit. Self-employed PRSI rates | Class | Rate before | Rate from 1 October 2026 | | S | 4.20% | 4.35% | | P | 4.20% | 4.35% | Employer PRSI rates | Class | Rate before | Rate from 1 October 2026 | Notes | | A | 9.00% / 11.25% | 9.15% / 11.40% | Lower / Higher rate | | A – CE participants | 0.70% | 0.85% | Community Employment | | B | 2.21% | 2.36% | | | C | 2.05% | 2.20% | | | D | 2.55% | 2.70% | | | E | 7.07% | 7.22% | | | H | 10.55% | 10.70% | | | J | 0.70% | 0.85% | | The Class A lower employer rate applies to weekly earnings up to €552. The higher employer rate applies to weekly earnings above €552.
Check the PRSI rates After you install v29.2: - Log in as the system administrator.
- Go to Tables, then select PRSI Table.
- Check that the table shows the rates from 1 October 2026.
If you find the rates on the table aren't up to date, you need to ▼ follow extra steps. - Check that you installed v29.2 as a Windows administrator.
- If your data is on a server, install v29.2 on the server first.
- Install v29.2 on each client computer.
- Open Sage 50 Payroll Ireland.
- Go to Help, then select About.
- Check that the version number shows v29.2.
- Close and reopen Sage 50 Payroll Ireland.
If the old rates remain, reinstall v29.2 as a Windows administrator. Contact your IT team if the issue continues. Confirm the rates before you rerun End of Period.
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