2.2.2 Employer PRSI

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.2 Employer PRSI

Commentary

Republic of Ireland

Employers pay 8.9% Class A Employer PRSI (increasing to 9.00% from 1 October 2025) on weekly earnings up to EUR 527. The employer will pay 11.05% Class A Employer PRSI (increasing

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9.7.2 Civil contracts

13. Employer burden table

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

3.2 Sick leave and incapacity allowance

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2.2.2 Employer PRSI

Republic of Ireland

9.7.2 Civil contracts

13. Employer burden table

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

8.2 Appeals process

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

3.3 Participatory bonus

3.3 Leave of absence

9.6.2 Holiday pay

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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2.2.2 Employer PRSI

Republic of Ireland

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