About

What this site is

PRSInet is a take-home pay calculator for Ireland. It turns a gross salary into the number that actually lands in your account — after income tax, USC, PRSI and any pension or auto-enrolment contribution — and it shows the step most calculators hide: your tax credits coming off the tax charge rather than off your income. Employer PRSI is shown where it belongs, on top of your pay, never as a deduction from it.

The reason the site exists is that Ireland is easy to model badly. It has no tax-free allowance, so a calculator built for an allowance country produces a plausible-looking wrong answer. It charges USC on gross pay with an exemption that behaves as a cliff. It charges PRSI on each week separately, with a tapered credit near the bottom and an employer step that applies to a whole week’s pay. Any one of those, missed, moves the answer by real money. So the design brief here was not "show a net figure" — it was "show the three charges as the three different things they are, and show the credits being subtracted".

What it models

The standard case: an Irish-resident PAYE employee, on level pay, for a full tax year, on the cumulative basis. Income tax is charged at 20% up to the standard rate cut-off point for your assessment status and 40% above it, and the credits you hold are subtracted from that charge. USC is computed separately on gross income, including its cliff-edge exemption and the reduced schedule for older people and full medical card holders. PRSI is walked week by week across the contribution year, including the tapered employee credit, the employer step, and the mid-year rate change that makes 2026 a split year. Pension contributions reduce the income-tax base only. Auto-enrolment contributions reduce take-home without reducing any charge base, because the scheme replaces tax relief with a State top-up.

Where every number comes from

Every rate, band, credit and threshold on this site lives in a single provenance-tracked rate payload, and each value carries its primary source with it. Income tax rates, bands and credits come from Revenue and the Budget summary published by Revenue. The USC schedule is confirmed both on Revenue’s own pages and in the enacted Finance Act text on the Irish Statute Book. PRSI comes from the Department of Social Protection — the SW14 contribution rates guide and the Department’s advance notice of changes. The minimum wage comes from the statutory instrument that declares it. Earnings context comes from the Central Statistics Office.

Nothing is typed into these pages by hand. The prose reads its figures from the payload, so the words cannot drift away from the numbers, and a corrected value rewrites every sentence that mentions it. Where a value could not be quoted from a primary source — where it had to be inferred from the structure of a published table, or where two official documents disagree — the page says so in an amber note rather than presenting an inference as a fact.

Sourced, and what that does not cover

Every value here is fetched from a primary source and quoted against it. Two limits survive that, and the notice in the footer of every page states both: if a rule changed recently it may not be reflected here yet, and nobody has signed these figures off. So the calculator is a ballpark rather than an assessment, and for an amount that binds you it is the cited source — Revenue, the Department of Social Protection — that governs, not this page. The principle behind the whole thing is simple: a model never decides that a rate is correct.

Earnings context, in the units the CSO publishes them

Two official earnings series get quoted constantly in Ireland, and they are not comparable. The mean is €1,075.58 a week — average weekly earnings for the first quarter of 2026, a preliminary estimate that will be revised, from a quarterly enterprise survey. Annualised at fifty-two weeks that is about €55,930, but that annualisation is ours, not a published annual figure. The median is €44,816 a year — median annual earnings for 2024, a final figure built from Revenue administrative data, which excludes employments active for less than fifty weeks in the year.

Those two numbers differ for three reasons at once: mean against median, a quarterly survey against annual administrative data, and reference periods roughly two years apart. Blending them, or presenting either as "the average Irish salary in 2026", would invent a figure neither series supports. Neither number enters the calculator; both are here only to give a sense of scale, each labelled with its own unit and period.

What it deliberately does not do

Week-1, month-1 and emergency payroll bases are not modelled — the calculator shows the cumulative annual position. Benefits in kind, share schemes, the special assignee relief programme and self-employed charges are out of scope, as is the USC surcharge on large non-PAYE income. Revenue’s age-related percentage limits on pension relief are not applied, so a very large contribution is relieved in full here when in practice it might not be. A jointly assessed couple can allocate the standard rate band between spouses on their payroll notification, so the two-income case is computed at household level rather than guessing at an allocation. And because PRSI is charged per pay period, irregular pay — bonus weeks, holiday-pay lumps, variable hours — shifts the real charge at the margins.

None of that is hidden in a disclaimer at the bottom of the page, because the boundaries of a model are part of what it tells you. For a decision that matters, check with Revenue or an accountant.