Every Irish employer pays PRSI on top of wages. For most hospitality staff (Class A), the rate is 9.15% when weekly pay is €552 or less. Go over €552 by a single euro and the rate becomes 11.40% on the entire week's pay, not just the part above the line.

What that looks like on a real shift

Take someone on €14.15 an hour, the 2026 minimum wage, rostered for 39 hours. Weekly pay is €551.85, so employer PRSI is €50.49. Add one more hour. Pay becomes €566.00, PRSI jumps to €64.52. That hour cost €14.15 in wages plus €14.03 in extra PRSI: €28.18 for one hour.

The effect is sharpest for staff paid close to the line: anyone on €14 to €16 an hour working 35 to 40 hours. That describes most of a pub's floor and bar team.

Employer PRSI against weekly payEmployer PRSI rises gently at 9.15% until weekly pay reaches €552, then jumps to 11.40% of the whole week: from €50.51 to €62.93 at the line.€20€40€60€80€450€500€552€600€650+€12.42 at €552Weekly gross payEmployer PRSI per week
Employer PRSI Class A, 2026 rates: 9.15% up to €552 a week, 11.40% of the whole week above it. Source: Revenue.

What to do about it

  • Check the line before adding hours. Our free PRSI checker shows the real cost of the next hour for any rate.
  • When a shift needs covering, a second person under the line is often cheaper than overtime for someone at it.
  • Put the check in the roster itself. The wage and roster template flags every person within one hour of €552.

Rates change at Budget time, so check Revenue each October. This is a guide to the mechanics, not payroll advice.