Summary
Sage Payroll v28.1 includes these PRSI changes.
Description
It was announced in Budget 2025 that all PRSI contribution rates will increase by 0.1% from 1 October 2025.
Below is an overview of the changes. You can find further information including bands and subclasses from GOV.IE
Employee PRSI
Class A | Employee rate increases to 4.2% |
Class B | Lower rate increases to 1.1% Higher rate increases to 4.2% |
Class C | Lower rate increases to 1.1% Higher rate increases to 4.2% |
Class D | Lower rate increases to 1.1% Higher rate increases to 4.2% |
Class E | Employee rate increases to 3.53% |
Class H | Employee rate increases to 4.1% |
Class K | Employee rate increases to 4.2% |
NOTE: There is no change to the employee PRSI Credit.
Self-employed payments
Class S | Self-employed rate increases to 4.2% |
Class P | Share fisherperson rate increases to 4.2% |
Employer PRSI
Class A | Lower rate increases to 9% Higher rate increases to 11.25% |
Community Employment Participants | Rate increases to 0.7% |
Class B | Rate increases to 2.21% |
Class C | Rate increases to 2.05% |
Class D | Rate increases to 2.55% |
Class E | Rate increases to 7.07% |
Class H | Rate increases to 10.55% |
Class J | Rate increases to 0.7% |
In addition to the increase in rates, the PRSI subclass AL weekly earnings threshold remains at €527.
Update to v28.1 of Sage Payroll, to keep your software current and compliant with the latest legislation.