Ireland salary and payroll guide
Review supported years, regional coverage, and payroll scope for Ireland before opening the calculator.
Quick read
Latest supported year: 2026
Historic years remain visible when the underlying engine supports them.
National rules
Regional rule sets appear where one national assumption is not enough.
Employee-focused payroll model
The calculator is built for salary, deductions, and employer costs rather than full self-employment tax filing.
Currency
EUR
The calculator and charts display amounts in the local currency.
Available Years
2024-2026
Supported years are visible before you open the interactive tool.
Subdivisions
National rules
Regional models appear where payroll rules differ below the national level.
Privacy Status
Browser-based
Salary inputs stay local while the calculator runs on the client.
- Progressive income tax calculation
- Mandatory social security (pension, health, and similar contributions)
- Employer-side payroll costs and total labor cost
- Value-added tax and consumption analysis
- Tax Freedom Day calculation
- Joint assessment for married couples
- Self-employment and business income are outside the main scope of this tool
- Detailed local tax credits are not fully modeled
- Wealth, inheritance, and gift taxes are not included
- Complex fringe benefits are not yet covered in detail
How to read the model
How NettoFlow breaks down pay in Ireland
This page is not just a door into the calculator. It explains which tax and payroll layers matter most in Ireland and which inputs visibly change the result.
Income tax structure
Tax years, bracket thresholds, and filing logic decide how quickly gross salary turns into taxable income.
Payroll contributions
Pension, health, unemployment, and employer-side payroll costs change both take-home pay and full employment cost.
Local and personal settings
Regions, household status, children, or local surcharges can move the result materially even within the same country.
Ireland Settings
Joint assessment (splitting)
Ireland: this only models one-earner married or civil-partner couples. Two-earner couples need separate spouse income for correct bands and USC.
Private Health Insurance
Replaces statutory health and care insurance
Income Tax
Progressive tax rates based on official tax law
- Standard rate band: €44,000.00
- Joint standard band: €53,000.00
- 40% above €44,000.00
- Personal tax credit: €2,000.00
- PAYE credit: €2,000.00
USC
Progressive tax rates based on official tax law
- 0.5% to €12,012.00
- 2% to €28,700.00
- 3% to €70,044.00
- USC exemption threshold: €13,000.00
- Reduced USC: 70+ / €60,000.00
Tax credits and reliefs
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
- Personal tax credit: €2,000.00
- PAYE credit: €2,000.00
- USC exemption threshold: €13,000.00
- Reduced USC: 70+ / €60,000.00
- Saver's Exemption: €1,270.00
Social Security Contributions
Employee social security contributions with rate limits
- PRSI insurable threshold (weekly): €38.00
- PRSI nil threshold (weekly): €352.00
- PRSI employee credit (weekly): €12.00 up to €424.00
- PRSI employer lower rate: 9% up to €552.00/week
- PRSI year split: 39 weeks / 13 weeks
- PRSI Employee: 4.35%
- PRSI employer higher rate: 11.4%
Capital Gains
Ireland: enter taxable capital gains only. Excludes dividends, deposit interest, and other investment income taxed under different rules.
- Capital Gains Tax Rate: 33%
- Saver's Exemption: €1,270.00
Calculator glossary
What the inputs mean for Ireland
These are the main fields you will see when you configure Ireland. Payroll is not driven by gross salary alone, so the guide explains the extra inputs too.
Gross Salary
Enter the gross pay before taxes and contributions. This is the starting point for net salary, employer cost, and comparison views.
Year
Select the tax year that matches the payslip or scenario you want to model. Thresholds, brackets, and contribution limits can change from year to year.
Joint assessment (splitting)
Ireland: this only models one-earner married or civil-partner couples. Two-earner couples need separate spouse income for correct bands and USC.
Age
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
Private Health Insurance
This toggle matters where private cover replaces or complements parts of the public health system.
Health Insurance Premium
Enter the actual premium when the model needs your real insurance cost instead of a standard statutory contribution.
Capital Gains
Ireland: enter taxable capital gains only. Excludes dividends, deposit interest, and other investment income taxed under different rules.