What are the PRSI rates?
Employees: You are liable to PRSI as follows:
Exempt: Earnings of up to €352 per week (€18,304 per annum).
4%: Earnings above €352 per week.
Self-employed: you are liable at 4% on all earnings. You must make a minimum contribution of €500 per year.
8.7%: Earnings of up to €386 per week (€20,072 per annum).
10.95%: Earnings above €386 per week.
As of January 2016, earnings between €352 and €424 per week are subject to a maximum PRSI credit contribution of €12, this is reduced by 1/6th of earnings in excess of €352.