PAYE / USC / PRSI Topics — Ireland 2026

Understand your payslip deductions for 2026: PAYE at 20%/40%, USC from 0.5%–8% (threshold €70,044), PRSI at 4.1%. Combined marginal rate up to 52%.

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FAQ

What is the difference between PAYE, USC and PRSI?

PAYE is income tax (20% up to €44,000, 40% above). USC is a separate tax (0.5%–8% depending on income). PRSI is social insurance (4.1% employee, 11.05% employer). The combined marginal rate can reach 52%.

How is my tax calculated on my payslip?

Your employer uses your RPN (Revenue Payroll Notification) to apply your tax credits and SRCOP. PAYE = (income up to €44,000 × 20%) + (income above €44,000 × 40%) - tax credits. USC and PRSI are calculated separately.

Where can I see a full breakdown of my deductions?

Use the Net Pay Breakdown tool to see PAYE, USC, and PRSI calculated side by side for your salary.

Tax information shown is for 2026. Your actual deductions depend on your tax credits, SRCOP, and personal circumstances.

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PAYE / USC / PRSI Topics — Ireland 2026

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PAYE / USC / PRSI Topics — Ireland 2026

FAQ

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Explore Net Salary Calculator

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