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How we calculate your take-home pay

Every figure on NetSalary comes from one calculation engine. The calculator and every salary page use the same rules, so they always agree.

Ireland

Income tax

Income up to your standard rate band is taxed at 20% and the rest at 40%. We then subtract your tax credits. The employee credit is limited to 20% of your pay, as Revenue applies it. Income tax can't go below zero.

Universal Social Charge

We apply each USC band in turn to your gross pay. If your total income is €13,000 or less, USC is zero. If you tick the medical card box and earn €60,000 or less, we cap the rate at 2% above the first €12,012.

PRSI

We use Class A employee PRSI at the current rate on all of your pay when you earn more than €352 a week. Between €352.01 and €424 a week we apply the PRSI credit: €12 a week, reduced by one sixth of your earnings above €352.

What we assume

  • You are a PAYE employee paid the same amount all year.
  • You get the standard personal and employee credits for your status.
  • You have no benefits in kind. If you enter a pension contribution, it gets income tax relief within Revenue's age-related limits (15% of earnings under 30, rising to 40% at 60 and over) on earnings up to €115,000. USC and PRSI are still charged on the full salary.
  • Married couples with two incomes are taxed jointly: the 20% band rises from €53,000 by the lower earner's income, up to €35,000 more (€37,500 in 2027). Each partner gets an employee credit, and USC and PRSI are worked out for each person separately.
  • Hourly pay assumes a 39-hour week, 52 weeks a year.

Your real payslip can differ if your tax credits have been split, if you started a job mid-year or if you are on emergency tax. Check your tax credit certificate in Revenue's myAccount.

Sources and updates

We use Revenue, Citizens Information and the Department of Finance's budget documents. We review the rules on every budget day and whenever Revenue changes a rate. Last checked 19 October 2026.

Found a mistake? Email [email protected] and we will fix it.