PRSI changes from 1 October 2026

Information on the new employee, employer and self-employed contribution rates included in Sage 50 Payroll Ireland v29.2.

The chargeable PRSI rates increase by 0.15 percentage points from 1 October 2026.

Sage 50 Payroll Ireland v29.2 includes the new rates, and this version is available now.

Download and install this update before you process pay for 1 October 2026 or after.

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.

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Check the PRSI rates

After you install v29.2:

1. Log in as the system administrator.
2. Go to Tables, then select PRSI Table.
3. 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.

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