About NettoGross Éire

Salary methodology and current rate coverage

Take Home Pay and Bulk Calculator estimate Class A employee PAYE, USC and PRSI under annualised week-1 assumptions. Gross-to-net applies the configured deductions; net-to-gross searches for a gross salary matching the target net. Year, pay frequency, tax-credit allocation, family status and PRSI period all affect the estimate.

The tools do not retrieve a live RPN, reconstruct earlier pay or tax, or cover every benefit, relief, PRSI class or payroll adjustment. The cumulative and period-basis exercises in PAYE Lab demonstrate those methods separately. Free Payroll Practice uses simulated RPNs and payroll submissions.

Standard USC rates verified 5 October 2026: salary, bulk, payroll practice and USC lab use the 2026 cumulative ceilings €12,012, €28,700 and €70,044 at 0.5%, 2% and 3%, then 8% above €70,044. At €50,000 annual income subject to standard USC, the result is €1,032.82. The salary core treats annual income of €13,000 or less as exempt. USC lab deduction cards assume standard liability and do not determine exemption or reduced-rate eligibility. The 2024 and 2025 rate tables remain intact. Existing saved payroll runs are not recalculated automatically.

Year selection is not a guarantee that every rule for that year has been independently reviewed. Class A PRSI includes an October–December 2026 option in the salary tools. Choose the relevant pay date assumptions. No complete 2027 rate table is claimed. Read the source-checked explanations in Payroll News when updates are available.

A single PAYE employee example uses the official 2026 €44,000 standard-rate band and €2,000 personal plus €2,000 employee credit. Couples need their own Revenue allocation; the additional two-income standard-rate band cannot be transferred between spouses. Credits reduce Income Tax, not USC or PRSI.

Rates Register

The Rates Register brings together 2026 Irish PAYE, PRSI and USC rates in one searchable table. Choose a category, year, date or pay period to find the information you need, with links to the official guidance and brochures. The table shows which rates our calculators use and which are included for reference. Published versions are kept so you can check earlier rates after an update. Other years and more rate types will be added as they are checked.

What Free Payroll Practice teaches

Free Payroll Practice is a browser sandbox for learning with invented companies and employees. Manual credits practice uses the credits you enter; RPN practice retrieves simulated employee tax information from the fake Revenue API. Neither path connects to live Revenue Online Service (ROS), and an accepted practice submission is not a statutory filing.

The ten guided lessons cover loading the sandbox, retrieving RPNs, calculating a preview and opening payslips, tax credits, designed retrieval failures and LPT. Later lessons cover Commit to Payroll and History, Rollback Commit before submission, generating and submitting a practice payroll, exporting and restoring a backup file, and pushing and pulling a Neon cloud snapshot. The Coach follows your steps; use its confirmation buttons for checks you make yourself, and Mark complete when you have checked the lesson result.

Day-to-day payroll work is stored in this browser. In the footer, Show advanced save options opens file backup and optional cloud controls. Export Backup downloads a JSON snapshot of all company slots; Import Backup replaces this browser’s payroll data with the file contents. The file lesson follows the Manual credits path. Running payroll does not create or update a downloaded backup.

Optional Neon cloud snapshots are separate from the fake Revenue connection. A workspace key identifies the cloud snapshot: Push to cloud saves all company slots, and Pull from cloud restores them into this browser. Payroll changes reach Neon only when you choose Push to cloud. Keep workspace keys and backup files private, and read Privacy for storage details.

Use invented employee details only: no real PPS numbers, IBANs or live employee pay. For standalone salary estimates, use Take Home Pay or Bulk Calculator; see rate coverage and assumptions and Payroll News alongside the exercises.

Tax credits and pension scope

Tax Credits totals selected annual entries; it does not establish eligibility, allocate credits between employments, or submit a claim. Check relief conditions and your Tax Credit Certificate.

Pensions estimates Single Public Service Pension Scheme member contributions. The verified 2026 State Pension reference is €15,617.47 annually (€299.30 × 52.18). Full-time standard-accrual contributions use 3% of pensionable remuneration and 3.5% of net pensionable remuneration. Weekly, fortnightly/two-weekly and monthly divisors are 52.18, 26.09 and 12. Overtime is excluded; include only employer-confirmed pensionable allowances through the remuneration override. The tool does not apply work-pattern adjustments or fast-accrual category rates. Confirm membership and pensionable pay with your employer. See the official 2026 reference, pay definitions and contribution rules. The tool does not calculate retirement benefits, State Pension entitlement or generic pension tax relief.

Sources and checking a result

Explanatory content was checked on 5 October 2026 against the official sources below. The source check covers the statements and examples on these pages, not certification of every stored rule or a professional review of the whole application.

• Revenue tax relief charts and 2026 Income Tax bands
• Revenue standard USC rates and thresholds
• Revenue Week 1 method
• Department of Social Protection Class A PRSI rates
• Single Public Service Pension Scheme

Compare your inputs, pay frequency, credit allocation and tax basis first. Follow the official guidance for your circumstances and seek payroll advice when needed. Report a correction with the tool, year and simulated inputs; do not send personal employee identifiers.

How payroll news is reviewed

Payroll News contains original explanations attributed publicly to NettoGross Éire. Each article states when it was written, when official sources were checked, whether it describes an effective rule or a guidance review, and any verified effective or announcement date. A review date is not a publication date or the date a rule changed.

The site owner reviews the initial articles before publication. Ongoing editorial responsibility and review frequency remain to be agreed. Content is maintained manually; the site does not automatically ingest or publish news. A correction should identify the affected statement and source. A substantive change needs another source check and a truthful updated date.