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Pay related social insurance (PRSI) changes from 1 October 2025

Created on  | Last modified on 

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.