Why is my October pay lower?
Free guide · Budget 2027 rates · checked 10 Oct 2026 · Sources: gov.ie · Estimate only, not financial or tax advice
From 1 October 2026, employee PRSI went up from 4.2% to 4.35% of your pay. Income tax and USC did not change in October, so most employees take home a little less from their first October payslip.
Worked example: €60,000 a year
€60,000 a year is €1,153.85 a week. PRSI was €48.46 a week at 4.2%. From October it is €50.19 a week at 4.35%. That is €1.73 more a week, or €7.50 more a month (€210.00 to €217.50).
Over the whole of 2026 (9 months at 4.2% and 3 months at 4.35%) PRSI on €60,000 comes to €2,542.50.
Other salaries
| Pay a year | PRSI a week to Sep | From 1 Oct | More a month |
|---|---|---|---|
| €30,000 | €24.23 | €25.10 | €3.75 |
| €45,000 | €36.35 | €37.64 | €5.62 |
| €60,000 | €48.46 | €50.19 | €7.50 |
| €80,000 | €64.62 | €66.92 | €10.00 |
Worked from the same figures the take-home calculator uses, assuming the same pay every week. Your payslip can differ a little because of rounding and how often you are paid.
Who pays it
- Weekly pay of €352 or less: no employee PRSI. That did not change.
- Weekly pay from €352.01 to €424: the 4.35% rate applies but a small PRSI credit (up to €12 a week) reduces it.
- Weekly pay over €424: 4.35% on all of your pay.
Check your own pay
The take-home pay calculator works out PRSI for the whole year with 9 months at 4.2% and 3 months at 4.35%, and shows your take-home per year, month and week.
Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.
Source (checked 7 Oct 2026)
Department of Social Protection, PRSI Class A rates: “Class A from 1 October 2026 … €424.01 - €552 | AL | All | 4.35”.