Tap & Pass

Free course · 15 minutes · Managers and owners

Rosters and the €552 line

Build a roster that keeps wage cost in check, with the employer PRSI step built in.

How it works. Read the lessons, take the quiz, print a certificate for your training file. Pass mark is 80%. Nothing is stored; the certificate is made on your screen.

Lessons

Wage % and why it drifts

Wage cost as a percentage of net sales is the number that decides whether a week made money. Most venues aim for a band they set themselves. It drifts because hours are added on quiet nights, because overtime is cheaper to ask for than to plan around, and because employer costs aren't on the roster.

Employer PRSI

Employer PRSI (Class A) is 9.15% of pay when weekly pay is €552 or less, and 11.40% of the whole week once pay goes over €552. One hour that crosses the line can cost two to three times the hourly rate. Check it with the PRSI checker.

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.
Holiday pay and Sundays

Statutory holiday pay is at least 8% of hours worked. Sunday work must carry a premium or time off in lieu (Organisation of Working Time Act 1997). Build both into your true hourly cost, not just the headline rate.

A roster routine
  1. Forecast sales per day from the last four weeks.
  2. Set hours to your wage % band, not to habit.
  3. Check everyone within one hour of €552.
  4. Publish the roster early; late changes cost more.
  5. Compare forecast to actual every Monday and adjust.

Quiz

4 questions. Pick one answer each.