PRSI changes from 1 October 2025

The PRSI contribution rate increases introduced in Budget 2025 and how they apply in Sage 50 Payroll Ireland.

Budget 2025 increases all PRSI contribution rates by 0.1% from 1 October 2025. We provide an overview of the changes below. You can find further information, including bands and subclasses, from GOV.IE.

Employee PRSI

Class	Rate before	Rate from 1 October 2025	Notes
A	4.1%	4.2%
B	1.0% / 4.1%	1.1% / 4.2%	Lower / Higher rate
C	1.0% / 4.1%	1.1% / 4.2%	Lower / Higher rate
D	1.0% / 4.1%	1.1% / 4.2%	Lower / Higher rate
E	3.43%	3.53%
H	4.0%	4.1%
K	4.1%	4.2%

 NOTE: There's no change to the employee PRSI Credit. 

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Self-employed PRSI rates

Class	Rate before	Rate from 1 October 2025
S	4.1%	4.2%
P	4.1%	4.2%

Employer PRSI rates

Class	Rate before	Rate from 1 October 2025	Notes
A	8.9% / 11.15%	9% / 11.25%	Lower / Higher rate
A (CE participants)	0.6%	0.7%	Community Employment
B	2.11%	2.21%
C	1.95%	2.05%
D	2.45%	2.55%
E	6.97%	7.07%
H	10.45%	10.55%
J	0.6%	0.7%

Check the PRSI rates

To check the PRSI rates in Sage 50 Payroll Ireland:

1. Log in as the system administrator.
2. Go to Tables, then select PRSI Table.
3. Check the rates are up to date.

If the PRSI rates aren't up to date

If you’ve installed Sage 50 Payroll Ireland v28.1 but your payroll still uses old PRSI rates, check the following:

1. Installation permissions: Make sure you installed as a Windows administrator.
2. Server setup: If your data is on a server, install the update there first, then on each client computer.
3. Check the version number: Open Sage 50 Payroll Ireland and go to Help, then select About. Confirm it shows v28.1.
4. Restart Sage 50 Payroll Ireland: Close and reopen the software to refresh legislative settings.

If the issue continues, reinstall the update as an administrator or contact your IT team before re-running End of Period (EOP).