PUBLIC RATE REGISTER · IRELAND
The rates behind your calculations
Explore statutory values, the dates they apply, and their official evidence. The supported 2026 calculator components are generated from this same dataset. Reference coverage extends beyond calculator support.
2025-2026-review-20261009-v5Prepared 2026-10-08 · Publication confirmation pending
Dataset identity
d2213cd9196c01ba067135cc5db85690ab556b2c177462d4036801e24f6bef21Schema 1; contract irish-rates-v1. CSV metadata, JSON and calculator configuration carry this digest. Each downloadable file also has its own byte hash.
608parameter records
24Groups used by calculators
358Groups for reference only
0missing / disputed groups
A group is a set of related values for one rule and effective period. Both kinds are checked against official sources. Calculator groups supply the integrated calculators; reference groups provide information. These totals cover all loaded years, regardless of the filters below.
Scope: Revenue chart bands, credits and allowances; emergency PAYE; PRSI A/B/C/D/E/H/J/K/M/P/S and special collection regimes; all published USC bands and surcharges. National minimum hourly wages by age for the loaded years are reference-only; sectoral wage orders and board/lodging offsets are outside this edition. Eligibility remains essential. Pension/ASC categories are planned placeholders.
Period equivalents divide eligible annual cut-off points, USC bands and tax credits by 12, 26 or 52. Each derived value shows its annual source and display rounding. Annual eligibility limits stay annual. For an employee’s payroll, use the amounts and tax basis on their Revenue Payroll Notification (RPN); cumulative amounts are not repeated rounded slices.
608 parameter records · all loaded effective periods
No reviewed rates loaded for this selection. A placeholder does not mean zero or a copy from another year.
| Parameter | Value | Effective from | Effective to (exclusive) | Context / payer | Bounds / basis | Conditions and notes | Review / support | Official evidence |
|---|---|---|---|---|---|---|---|---|
| Income Tax rates — standard ratepaye.rates.standard_rate | 20% | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Income Tax rates — higher ratepaye.rates.higher_rate | 40% | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Single personpaye.bands.single | 44000 EUR3666.67 EUR1692.31 EUR846.16 EURDerived equivalent · Annual source: 44000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 44000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 44000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Single Person Child Carerpaye.bands.single_parent | 48000 EUR4000.00 EUR1846.16 EUR923.08 EURDerived equivalent · Annual source: 48000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 48000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 48000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Married / civil partners, one incomepaye.bands.married_one_income | 53000 EUR4416.67 EUR2038.47 EUR1019.24 EURDerived equivalent · Annual source: 53000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Married / civil partners, basepaye.bands.married_base | 53000 EUR4416.67 EUR2038.47 EUR1019.24 EURDerived equivalent · Annual source: 53000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Married / civil partners, additional maximumpaye.bands.married_additional_max | 35000 EUR2916.67 EUR1346.16 EUR673.08 EURDerived equivalent · Annual source: 35000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 35000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 35000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Standard-rate Cut-Off-Point — Married / civil partners, combined maximumpaye.bands.married_combined_max | 88000 EUR7333.34 EUR3384.62 EUR1692.31 EURDerived equivalent · Annual source: 88000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 88000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 88000 EUR ÷ 52 · rounded up to a cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-08 |
| Revenue chart tax credits and limits — personalpaye.credits.personal | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — marriedpaye.credits.married | 4000 EUR333.33 EUR153.85 EUR76.92 EURDerived equivalent · Annual source: 4000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed dependent childrenpaye.credits.widowed_dependent_children | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed no dependent childrenpaye.credits.widowed_no_dependent_children | 2540 EUR211.67 EUR97.69 EUR48.85 EURDerived equivalent · Annual source: 2540 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2540 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2540 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — bereavement yearpaye.credits.bereavement_year | 4000 EUR333.33 EUR153.85 EUR76.92 EURDerived equivalent · Annual source: 4000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed parent year1paye.credits.widowed_parent_year1 | 3600 EUR300.00 EUR138.46 EUR69.23 EURDerived equivalent · Annual source: 3600 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3600 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3600 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed parent year2paye.credits.widowed_parent_year2 | 3150 EUR262.50 EUR121.15 EUR60.58 EURDerived equivalent · Annual source: 3150 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3150 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3150 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed parent year3paye.credits.widowed_parent_year3 | 2700 EUR225.00 EUR103.85 EUR51.92 EURDerived equivalent · Annual source: 2700 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2700 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2700 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed parent year4paye.credits.widowed_parent_year4 | 2250 EUR187.50 EUR86.54 EUR43.27 EURDerived equivalent · Annual source: 2250 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2250 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2250 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — widowed parent year5paye.credits.widowed_parent_year5 | 1800 EUR150.00 EUR69.23 EUR34.62 EURDerived equivalent · Annual source: 1800 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1800 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1800 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — single parentpaye.credits.single_parent | 1900 EUR158.33 EUR73.08 EUR36.54 EURDerived equivalent · Annual source: 1900 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1900 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1900 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — age singlepaye.credits.age_single | 245 EUR20.42 EUR9.42 EUR4.71 EURDerived equivalent · Annual source: 245 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 245 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 245 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — age marriedpaye.credits.age_married | 490 EUR40.83 EUR18.85 EUR9.42 EURDerived equivalent · Annual source: 490 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 490 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 490 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — home carer maxpaye.credits.home_carer_max | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — employeepaye.credits.employee | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — earned income maxpaye.credits.earned_income_max | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — incapacitated childpaye.credits.incapacitated_child | 3800 EUR316.67 EUR146.15 EUR73.08 EURDerived equivalent · Annual source: 3800 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3800 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3800 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — dependent relativepaye.credits.dependent_relative | 305 EUR25.42 EUR11.73 EUR5.87 EURDerived equivalent · Annual source: 305 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 305 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 305 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — dependent relative income limitpaye.credits.dependent_relative_income_limit | 18028 EUR | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | Not an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — blind singlepaye.credits.blind_single | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — blind one spousepaye.credits.blind_one_spouse | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — blind both spousespaye.credits.blind_both_spouses | 3900 EUR325.00 EUR150.00 EUR75.00 EURDerived equivalent · Annual source: 3900 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3900 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3900 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — rent single maxpaye.credits.rent_single_max | 1000 EUR83.33 EUR38.46 EUR19.23 EURDerived equivalent · Annual source: 1000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — rent joint maxpaye.credits.rent_joint_max | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart tax credits and limits — mortgage interest maxpaye.credits.mortgage_interest_max | 1250 EUR104.17 EUR48.08 EUR24.04 EURDerived equivalent · Annual source: 1250 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1250 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1250 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart allowances — incapacitated carer maxpaye.allowances.incapacitated_carer_max | 75000 EUR | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | Allowances reduce eligible taxable income; these are not tax credits. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart allowances — guide dogpaye.allowances.guide_dog | 825 EUR | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | Allowances reduce eligible taxable income; these are not tax credits. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-08 |
| Revenue chart investment taxes — schedule f withholdingpaye.other_chart.schedule_f_withholding | 25% | 2025-01-01 | 2026-01-01 | taxpayerinvestment_reference · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceTax Rate: Schedule F; maximum liability on deposit interest Checked 2026-10-08 |
| Revenue chart investment taxes — deposit interest maxpaye.other_chart.deposit_interest_max | 33% | 2025-01-01 | 2026-01-01 | taxpayerinvestment_reference · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceTax Rate: Schedule F; maximum liability on deposit interest Checked 2026-10-08 |
| Emergency PAYE parameters — standard ratepaye.emergency.standard_rate | 20% | 2025-01-01 | 2026-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Emergency PAYE parameters — higher ratepaye.emergency.higher_rate | 40% | 2025-01-01 | 2026-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Emergency PAYE parameters — weekly bandpaye.emergency.weekly_band | 846.16 EUR | 2025-01-01 | 2026-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Emergency PAYE parameters — initial weekspaye.emergency.initial_weeks | 4 count | 2025-01-01 | 2026-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Emergency PAYE parameters — creditpaye.emergency.credit | 0 EUR | 2025-01-01 | 2026-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Standard USC bands — band1 rateusc.standard.band1_rate | 0.5%0.5%0.5%0.5%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band1 ceilingusc.standard.band1_ceiling | 12012 EUR1001.00 EUR462.00 EUR231.00 EURDerived equivalent · Annual source: 12012 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band2 rateusc.standard.band2_rate | 2%2%2%2%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 12012 EUR up to 27382 EUROver 1001.00 EUR up to 2281.83 EUROver 462.00 EUR up to 1053.15 EUROver 231.00 EUR up to 526.58 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band2 ceilingusc.standard.band2_ceiling | 27382 EUR2281.83 EUR1053.15 EUR526.58 EURDerived equivalent · Annual source: 27382 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 27382 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 27382 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 12012 EUR up to 27382 EUROver 1001.00 EUR up to 2281.83 EUROver 462.00 EUR up to 1053.15 EUROver 231.00 EUR up to 526.58 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band3 rateusc.standard.band3_rate | 3%3%3%3%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 27382 EUR up to 70044 EUROver 2281.83 EUR up to 5837.00 EUROver 1053.15 EUR up to 2694.00 EUROver 526.58 EUR up to 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band3 ceilingusc.standard.band3_ceiling | 70044 EUR5837.00 EUR2694.00 EUR1347.00 EURDerived equivalent · Annual source: 70044 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 70044 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 70044 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 27382 EUR up to 70044 EUROver 2281.83 EUR up to 5837.00 EUROver 1053.15 EUR up to 2694.00 EUROver 526.58 EUR up to 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| Standard USC bands — band4 rateusc.standard.band4_rate | 8%8%8%8%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Above 70044 EURAbove 5837.00 EURAbove 2694.00 EURAbove 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedReference only Legal status: enacted | Official guidance Source document: p1Budget 2025 standard USC table; 2025 column Checked 2026-10-08 |
| USC annual exemption — income limitusc.exemption.income_limit | 13000 EUR | 2025-01-01 | 2026-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Total USC-chargeable income at or below the exemption limit is exempt; above it USC applies to all chargeable income. | reviewedReference only Legal status: enacted | Official guidance Source documentExemption limits Checked 2026-10-08 |
| Reduced USC — rate lowusc.reduced.rate_low | 0.5%0.5%0.5%0.5%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged. | reviewedReference only Legal status: enacted | Official guidance Source document: p2Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23 Checked 2026-10-09 |
| Reduced USC — rate highusc.reduced.rate_high | 2%2%2%2%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2025-01-01 | 2026-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Above 12012 EURAbove 1001.00 EURAbove 462.00 EURAbove 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged. | reviewedReference only Legal status: enacted | Official guidance Source document: p2Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23 Checked 2026-10-09 |
| Reduced USC — split limitusc.reduced.split_limit | 12012 EUR1001.00 EUR462.00 EUR231.00 EURDerived equivalent · Annual source: 12012 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 52 · rounded to nearest cent | 2025-01-01 | 2026-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged. | reviewedReference only Legal status: enacted | Official guidance Source document: p2Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23 Checked 2026-10-09 |
| Reduced USC — income limitusc.reduced.income_limit | 60000 EUR | 2025-01-01 | 2026-01-01 | taxpayerreduced · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged. | reviewedReference only Legal status: enacted | Official guidance Source document: p2Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23 Checked 2026-10-09 |
| Reduced USC — age limitusc.reduced.age_limit | 70 years | 2025-01-01 | 2026-01-01 | taxpayerreduced · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes.Source discrepancy: the archived February 2025 USC manual section 4.1 contains cessation wording from 2025, while section 13 confirms continuation through the end of 2025. Revenue eBrief 269/23 and Budget 2024 support the extension through 2025. The supported reduced-USC amounts and eligibility conditions are unchanged. | reviewedReference only Legal status: enacted | Official guidance Source document: p2Budget 2024 reduced USC: medical-card extension through 2025; eBrief 269/23 Checked 2026-10-09 |
| Emergency USC — rateusc.emergency.rate | 8% | 2025-01-01 | 2026-01-01 | taxpayeremergency · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: emergency | Flat rate on all income when emergency USC applies. | reviewedReference only Legal status: enacted | Official guidance Source document2025 emergency-tax manual, normal emergency rules and weekly example Checked 2026-10-08 |
| Non-PAYE income surcharge — rateusc.non_paye_surcharge.rate | 3% | 2025-01-01 | 2026-01-01 | taxpayernon_paye_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional charge on non-PAYE income above the threshold, alongside standard USC. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| Non-PAYE income surcharge — thresholdusc.non_paye_surcharge.threshold | 100000 EUR | 2025-01-01 | 2026-01-01 | taxpayernon_paye_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional charge on non-PAYE income above the threshold, alongside standard USC. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| Specified supported-bank bonuses — rateusc.bank_bonus.rate | 45% | 2025-01-01 | 2026-01-01 | taxpayerbank_bonus · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| Specified supported-bank bonuses — thresholdusc.bank_bonus.threshold | 20000 EUR | 2025-01-01 | 2026-01-01 | taxpayerbank_bonus · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| Property relief surcharge — rateusc.property_surcharge.rate | 5% | 2025-01-01 | 2026-01-01 | taxpayerproperty_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| Property relief surcharge — gross income thresholdusc.property_surcharge.gross_income_threshold | 100000 EUR | 2025-01-01 | 2026-01-01 | taxpayerproperty_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: sections 4 and 5, rates and surcharges Checked 2026-10-08 |
| A / A0 employee (January–September) — rateprsi.A0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | A A0 employeeordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / A0 employee (January–September) Checked 2026-10-08 |
| A / A0 employer (January–September) — rateprsi.A0.employer.rate | 8.9% | 2025-01-01 | 2025-10-01 | A A0 employerordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / A0 employer (January–September) Checked 2026-10-08 |
| A / A0 employee (October–December) — rateprsi.A0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | A A0 employeeordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A0 employee (October–December) Checked 2026-10-08 |
| A / A0 employer (October–December) — rateprsi.A0.employer.rate | 9% | 2025-10-01 | 2026-01-01 | A A0 employerordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A0 employer (October–December) Checked 2026-10-08 |
| A / AX employee (January–September) — rateprsi.AX.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | A AX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / AX employee (January–September) Checked 2026-10-08 |
| A / AX employer (January–September) — rateprsi.AX.employer.rate | 8.9% | 2025-01-01 | 2025-10-01 | A AX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / AX employer (January–September) Checked 2026-10-08 |
| A / AX employee (October–December) — rateprsi.AX.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | A AX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / AX employee (October–December) Checked 2026-10-08 |
| A / AX employer (October–December) — rateprsi.AX.employer.rate | 9% | 2025-10-01 | 2026-01-01 | A AX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / AX employer (October–December) Checked 2026-10-08 |
| A / AL employee (January–September) — rateprsi.AL.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | A AL employeeordinary · weekly source period | From 424.01 EUR up to 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / AL employee (January–September) Checked 2026-10-08 |
| A / AL employer (January–September) — rateprsi.AL.employer.rate | 8.9% | 2025-01-01 | 2025-10-01 | A AL employerordinary · weekly source period | From 424.01 EUR up to 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / AL employer (January–September) Checked 2026-10-08 |
| A / AL employee (October–December) — rateprsi.AL.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | A AL employeeordinary · weekly source period | From 424.01 EUR up to 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / AL employee (October–December) Checked 2026-10-08 |
| A / AL employer (October–December) — rateprsi.AL.employer.rate | 9% | 2025-10-01 | 2026-01-01 | A AL employerordinary · weekly source period | From 424.01 EUR up to 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / AL employer (October–December) Checked 2026-10-08 |
| A / A1 employee (January–September) — rateprsi.A1.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | A A1 employeeordinary · weekly source period | Above 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / A1 employee (January–September) Checked 2026-10-08 |
| A / A1 employer (January–September) — rateprsi.A1.employer.rate | 11.15% | 2025-01-01 | 2025-10-01 | A A1 employerordinary · weekly source period | Above 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4A / A1 employer (January–September) Checked 2026-10-08 |
| A / A1 employee (October–December) — rateprsi.A1.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | A A1 employeeordinary · weekly source period | Above 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A1 employee (October–December) Checked 2026-10-08 |
| A / A1 employer (October–December) — rateprsi.A1.employer.rate | 11.25% | 2025-10-01 | 2026-01-01 | A A1 employerordinary · weekly source period | Above 527 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A1 employer (October–December) Checked 2026-10-08 |
| A / A8 employee (January–September) — rateprsi.A8.employee.rate | 0% | 2025-01-01 | 2025-10-01 | A A8 employeecommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A8 employee (January–September) Checked 2026-10-08 |
| A / A8 employer (January–September) — rateprsi.A8.employer.rate | 0.6% | 2025-01-01 | 2025-10-01 | A A8 employercommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A8 employer (January–September) Checked 2026-10-08 |
| A / A8 employee (October–December) — rateprsi.A8.employee.rate | 0% | 2025-10-01 | 2026-01-01 | A A8 employeecommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A8 employee (October–December) Checked 2026-10-08 |
| A / A8 employer (October–December) — rateprsi.A8.employer.rate | 0.7% | 2025-10-01 | 2026-01-01 | A A8 employercommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A8 employer (October–December) Checked 2026-10-08 |
| A / A9 employee (January–September) — rateprsi.A9.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | A A9 employeecommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A9 employee (January–September) Checked 2026-10-08 |
| A / A9 employer (January–September) — rateprsi.A9.employer.rate | 0.6% | 2025-01-01 | 2025-10-01 | A A9 employercommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A9 employer (January–September) Checked 2026-10-08 |
| A / A9 employee (October–December) — rateprsi.A9.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | A A9 employeecommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A9 employee (October–December) Checked 2026-10-08 |
| A / A9 employer (October–December) — rateprsi.A9.employer.rate | 0.7% | 2025-10-01 | 2026-01-01 | A A9 employercommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A9 employer (October–December) Checked 2026-10-08 |
| B / B0 employee (January–September) — rateprsi.B0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | B B0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / B0 employee (January–September) Checked 2026-10-08 |
| B / B0 employer (January–September) — rateprsi.B0.employer.rate | 2.11% | 2025-01-01 | 2025-10-01 | B B0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / B0 employer (January–September) Checked 2026-10-08 |
| B / B0 employee (October–December) — rateprsi.B0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | B B0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / B0 employee (October–December) Checked 2026-10-08 |
| B / B0 employer (October–December) — rateprsi.B0.employer.rate | 2.21% | 2025-10-01 | 2026-01-01 | B B0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / B0 employer (October–December) Checked 2026-10-08 |
| B / BX employee (January–September) — rateprsi.BX.employee.rate | 1% | 2025-01-01 | 2025-10-01 | B BX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / BX employee (January–September) Checked 2026-10-08 |
| B / BX employer (January–September) — rateprsi.BX.employer.rate | 2.11% | 2025-01-01 | 2025-10-01 | B BX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / BX employer (January–September) Checked 2026-10-08 |
| B / BX employee (October–December) — rateprsi.BX.employee.rate | 1.1% | 2025-10-01 | 2026-01-01 | B BX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / BX employee (October–December) Checked 2026-10-08 |
| B / BX employer (October–December) — rateprsi.BX.employer.rate | 2.21% | 2025-10-01 | 2026-01-01 | B BX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / BX employer (October–December) Checked 2026-10-08 |
| B1 employee split-income rate (January–September) — rate lowprsi.B1.employee.rate_low | 1% | 2025-01-01 | 2025-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-08 |
| B1 employee split-income rate (January–September) — rate highprsi.B1.employee.rate_high | 4.1% | 2025-01-01 | 2025-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-08 |
| B1 employee split-income rate (January–September) — split limitprsi.B1.employee.split_limit | 1443 EUR | 2025-01-01 | 2025-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-08 |
| B1 employer (January–September) — rateprsi.B1.employer.rate | 2.11% | 2025-01-01 | 2025-10-01 | B B1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employer (January–September) Checked 2026-10-08 |
| B1 employee split-income rate (October–December) — rate lowprsi.B1.employee.rate_low | 1.1% | 2025-10-01 | 2026-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-08 |
| B1 employee split-income rate (October–December) — rate highprsi.B1.employee.rate_high | 4.2% | 2025-10-01 | 2026-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-08 |
| B1 employee split-income rate (October–December) — split limitprsi.B1.employee.split_limit | 1443 EUR | 2025-10-01 | 2026-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-08 |
| B1 employer (October–December) — rateprsi.B1.employer.rate | 2.21% | 2025-10-01 | 2026-01-01 | B B1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employer (October–December) Checked 2026-10-08 |
| C / C0 employee (January–September) — rateprsi.C0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | C C0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / C0 employee (January–September) Checked 2026-10-08 |
| C / C0 employer (January–September) — rateprsi.C0.employer.rate | 1.95% | 2025-01-01 | 2025-10-01 | C C0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / C0 employer (January–September) Checked 2026-10-08 |
| C / C0 employee (October–December) — rateprsi.C0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | C C0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / C0 employee (October–December) Checked 2026-10-08 |
| C / C0 employer (October–December) — rateprsi.C0.employer.rate | 2.05% | 2025-10-01 | 2026-01-01 | C C0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / C0 employer (October–December) Checked 2026-10-08 |
| C / CX employee (January–September) — rateprsi.CX.employee.rate | 1% | 2025-01-01 | 2025-10-01 | C CX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / CX employee (January–September) Checked 2026-10-08 |
| C / CX employer (January–September) — rateprsi.CX.employer.rate | 1.95% | 2025-01-01 | 2025-10-01 | C CX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / CX employer (January–September) Checked 2026-10-08 |
| C / CX employee (October–December) — rateprsi.CX.employee.rate | 1.1% | 2025-10-01 | 2026-01-01 | C CX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / CX employee (October–December) Checked 2026-10-08 |
| C / CX employer (October–December) — rateprsi.CX.employer.rate | 2.05% | 2025-10-01 | 2026-01-01 | C CX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / CX employer (October–December) Checked 2026-10-08 |
| C1 employee split-income rate (January–September) — rate lowprsi.C1.employee.rate_low | 1% | 2025-01-01 | 2025-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-08 |
| C1 employee split-income rate (January–September) — rate highprsi.C1.employee.rate_high | 4.1% | 2025-01-01 | 2025-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-08 |
| C1 employee split-income rate (January–September) — split limitprsi.C1.employee.split_limit | 1443 EUR | 2025-01-01 | 2025-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-08 |
| C1 employer (January–September) — rateprsi.C1.employer.rate | 1.95% | 2025-01-01 | 2025-10-01 | C C1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employer (January–September) Checked 2026-10-08 |
| C1 employee split-income rate (October–December) — rate lowprsi.C1.employee.rate_low | 1.1% | 2025-10-01 | 2026-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-08 |
| C1 employee split-income rate (October–December) — rate highprsi.C1.employee.rate_high | 4.2% | 2025-10-01 | 2026-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-08 |
| C1 employee split-income rate (October–December) — split limitprsi.C1.employee.split_limit | 1443 EUR | 2025-10-01 | 2026-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-08 |
| C1 employer (October–December) — rateprsi.C1.employer.rate | 2.05% | 2025-10-01 | 2026-01-01 | C C1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employer (October–December) Checked 2026-10-08 |
| D / D0 employee (January–September) — rateprsi.D0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | D D0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / D0 employee (January–September) Checked 2026-10-08 |
| D / D0 employer (January–September) — rateprsi.D0.employer.rate | 2.45% | 2025-01-01 | 2025-10-01 | D D0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / D0 employer (January–September) Checked 2026-10-08 |
| D / D0 employee (October–December) — rateprsi.D0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | D D0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / D0 employee (October–December) Checked 2026-10-08 |
| D / D0 employer (October–December) — rateprsi.D0.employer.rate | 2.55% | 2025-10-01 | 2026-01-01 | D D0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / D0 employer (October–December) Checked 2026-10-08 |
| D / DX employee (January–September) — rateprsi.DX.employee.rate | 1% | 2025-01-01 | 2025-10-01 | D DX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / DX employee (January–September) Checked 2026-10-08 |
| D / DX employer (January–September) — rateprsi.DX.employer.rate | 2.45% | 2025-01-01 | 2025-10-01 | D DX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / DX employer (January–September) Checked 2026-10-08 |
| D / DX employee (October–December) — rateprsi.DX.employee.rate | 1.1% | 2025-10-01 | 2026-01-01 | D DX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / DX employee (October–December) Checked 2026-10-08 |
| D / DX employer (October–December) — rateprsi.DX.employer.rate | 2.55% | 2025-10-01 | 2026-01-01 | D DX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / DX employer (October–December) Checked 2026-10-08 |
| D1 employee split-income rate (January–September) — rate lowprsi.D1.employee.rate_low | 1% | 2025-01-01 | 2025-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-08 |
| D1 employee split-income rate (January–September) — rate highprsi.D1.employee.rate_high | 4.1% | 2025-01-01 | 2025-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-08 |
| D1 employee split-income rate (January–September) — split limitprsi.D1.employee.split_limit | 1443 EUR | 2025-01-01 | 2025-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-08 |
| D1 employer (January–September) — rateprsi.D1.employer.rate | 2.45% | 2025-01-01 | 2025-10-01 | D D1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employer (January–September) Checked 2026-10-08 |
| D1 employee split-income rate (October–December) — rate lowprsi.D1.employee.rate_low | 1.1% | 2025-10-01 | 2026-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-08 |
| D1 employee split-income rate (October–December) — rate highprsi.D1.employee.rate_high | 4.2% | 2025-10-01 | 2026-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-08 |
| D1 employee split-income rate (October–December) — split limitprsi.D1.employee.split_limit | 1443 EUR | 2025-10-01 | 2026-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-08 |
| D1 employer (October–December) — rateprsi.D1.employer.rate | 2.55% | 2025-10-01 | 2026-01-01 | D D1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employer (October–December) Checked 2026-10-08 |
| E / E0 employee (January–September) — rateprsi.E0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | E E0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E0 employee (January–September) Checked 2026-10-08 |
| E / E0 employer (January–September) — rateprsi.E0.employer.rate | 6.97% | 2025-01-01 | 2025-10-01 | E E0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E0 employer (January–September) Checked 2026-10-08 |
| E / E0 employee (October–December) — rateprsi.E0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | E E0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E0 employee (October–December) Checked 2026-10-08 |
| E / E0 employer (October–December) — rateprsi.E0.employer.rate | 7.07% | 2025-10-01 | 2026-01-01 | E E0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E0 employer (October–December) Checked 2026-10-08 |
| E / E1 employee (January–September) — rateprsi.E1.employee.rate | 3.43% | 2025-01-01 | 2025-10-01 | E E1 employeeordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E1 employee (January–September) Checked 2026-10-08 |
| E / E1 employer (January–September) — rateprsi.E1.employer.rate | 6.97% | 2025-01-01 | 2025-10-01 | E E1 employerordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E1 employer (January–September) Checked 2026-10-08 |
| E / E1 employee (October–December) — rateprsi.E1.employee.rate | 3.53% | 2025-10-01 | 2026-01-01 | E E1 employeeordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E1 employee (October–December) Checked 2026-10-08 |
| E / E1 employer (October–December) — rateprsi.E1.employer.rate | 7.07% | 2025-10-01 | 2026-01-01 | E E1 employerordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E1 employer (October–December) Checked 2026-10-08 |
| H / H0 employee (January–September) — rateprsi.H0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | H H0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H0 employee (January–September) Checked 2026-10-08 |
| H / H0 employer (January–September) — rateprsi.H0.employer.rate | 10.45% | 2025-01-01 | 2025-10-01 | H H0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H0 employer (January–September) Checked 2026-10-08 |
| H / H0 employee (October–December) — rateprsi.H0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | H H0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H0 employee (October–December) Checked 2026-10-08 |
| H / H0 employer (October–December) — rateprsi.H0.employer.rate | 10.55% | 2025-10-01 | 2026-01-01 | H H0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H0 employer (October–December) Checked 2026-10-08 |
| H / HX employee (January–September) — rateprsi.HX.employee.rate | 4% | 2025-01-01 | 2025-10-01 | H HX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. See SW14 class table. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / HX employee (January–September) Checked 2026-10-08 |
| H / HX employer (January–September) — rateprsi.HX.employer.rate | 10.45% | 2025-01-01 | 2025-10-01 | H HX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. See SW14 class table. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / HX employer (January–September) Checked 2026-10-08 |
| H / HX employee (October–December) — rateprsi.HX.employee.rate | 4.1% | 2025-10-01 | 2026-01-01 | H HX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. See SW14 class table. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / HX employee (October–December) Checked 2026-10-08 |
| H / HX employer (October–December) — rateprsi.HX.employer.rate | 10.55% | 2025-10-01 | 2026-01-01 | H HX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. See SW14 class table. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / HX employer (October–December) Checked 2026-10-08 |
| H / H1 employee (January–September) — rateprsi.H1.employee.rate | 4% | 2025-01-01 | 2025-10-01 | H H1 employeeordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H1 employee (January–September) Checked 2026-10-08 |
| H / H1 employer (January–September) — rateprsi.H1.employer.rate | 10.45% | 2025-01-01 | 2025-10-01 | H H1 employerordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H1 employer (January–September) Checked 2026-10-08 |
| H / H1 employee (October–December) — rateprsi.H1.employee.rate | 4.1% | 2025-10-01 | 2026-01-01 | H H1 employeeordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H1 employee (October–December) Checked 2026-10-08 |
| H / H1 employer (October–December) — rateprsi.H1.employer.rate | 10.55% | 2025-10-01 | 2026-01-01 | H H1 employerordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H1 employer (October–December) Checked 2026-10-08 |
| J / J0 employee (January–September) — rateprsi.J0.employee.rate | 0% | 2025-01-01 | 2025-10-01 | J J0 employeeordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J0 employee (January–September) Checked 2026-10-08 |
| J / J0 employer (January–September) — rateprsi.J0.employer.rate | 0.6% | 2025-01-01 | 2025-10-01 | J J0 employerordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J0 employer (January–September) Checked 2026-10-08 |
| J / J0 employee (October–December) — rateprsi.J0.employee.rate | 0% | 2025-10-01 | 2026-01-01 | J J0 employeeordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J0 employee (October–December) Checked 2026-10-08 |
| J / J0 employer (October–December) — rateprsi.J0.employer.rate | 0.7% | 2025-10-01 | 2026-01-01 | J J0 employerordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J0 employer (October–December) Checked 2026-10-08 |
| J / J1 employee (January–September) — rateprsi.J1.employee.rate | 0% | 2025-01-01 | 2025-10-01 | J J1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J1 employee (January–September) Checked 2026-10-08 |
| J / J1 employer (January–September) — rateprsi.J1.employer.rate | 0.6% | 2025-01-01 | 2025-10-01 | J J1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J1 employer (January–September) Checked 2026-10-08 |
| J / J1 employee (October–December) — rateprsi.J1.employee.rate | 0% | 2025-10-01 | 2026-01-01 | J J1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J1 employee (October–December) Checked 2026-10-08 |
| J / J1 employer (October–December) — rateprsi.J1.employer.rate | 0.7% | 2025-10-01 | 2026-01-01 | J J1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J1 employer (October–December) Checked 2026-10-08 |
| K / K1 employee (January–September) — rateprsi.K1.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | K K1 employeeordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K1 employee (January–September) Checked 2026-10-08 |
| K / K1 employer (January–September) — rateprsi.K1.employer.rate | 0% | 2025-01-01 | 2025-10-01 | K K1 employerordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K1 employer (January–September) Checked 2026-10-08 |
| K / K1 employee (October–December) — rateprsi.K1.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | K K1 employeeordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K1 employee (October–December) Checked 2026-10-08 |
| K / K1 employer (October–December) — rateprsi.K1.employer.rate | 0% | 2025-10-01 | 2026-01-01 | K K1 employerordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K1 employer (October–December) Checked 2026-10-08 |
| K / K9 employee (January–September) — rateprsi.K9.employee.rate | 4.1% | 2025-01-01 | 2025-10-01 | K K9 employeeother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K9 employee (January–September) Checked 2026-10-08 |
| K / K9 employer (January–September) — rateprsi.K9.employer.rate | 0% | 2025-01-01 | 2025-10-01 | K K9 employerother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K9 employer (January–September) Checked 2026-10-08 |
| K / K9 employee (October–December) — rateprsi.K9.employee.rate | 4.2% | 2025-10-01 | 2026-01-01 | K K9 employeeother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K9 employee (October–December) Checked 2026-10-08 |
| K / K9 employer (October–December) — rateprsi.K9.employer.rate | 0% | 2025-10-01 | 2026-01-01 | K K9 employerother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K9 employer (October–December) Checked 2026-10-08 |
| Class M nil contribution — employee rateprsi.M.employee_rate | 0% | 2025-01-01 | 2026-01-01 | M M allordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Nil-liability groups: under 16, occupational pension/termination portion, specified State Pension or age 70+, public office holders up to 100 weekly; do not infer class from earnings alone. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class M nil contribution Checked 2026-10-08 |
| Class M nil contribution — employer rateprsi.M.employer_rate | 0% | 2025-01-01 | 2026-01-01 | M M allordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Nil-liability groups: under 16, occupational pension/termination portion, specified State Pension or age 70+, public office holders up to 100 weekly; do not infer class from earnings alone. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class M nil contribution Checked 2026-10-08 |
| Class P optional share-fisher contribution (January–September) — rateprsi.P.rate | 4.1% | 2025-01-01 | 2025-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-08 |
| Class P optional share-fisher contribution (January–September) — income disregardprsi.P.income_disregard | 2500 EUR | 2025-01-01 | 2025-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-08 |
| Class P optional share-fisher contribution (January–September) — minimumprsi.P.minimum | 200 EUR | 2025-01-01 | 2025-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-08 |
| Class P optional share-fisher contribution (October–December) — rateprsi.P.rate | 4.2% | 2025-10-01 | 2026-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-08 |
| Class P optional share-fisher contribution (October–December) — income disregardprsi.P.income_disregard | 2500 EUR | 2025-10-01 | 2026-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-08 |
| Class P optional share-fisher contribution (October–December) — minimumprsi.P.minimum | 200 EUR | 2025-10-01 | 2026-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-08 |
| Class S0 PAYE collection (January–September) — rateprsi.S0.rate | 4.1% | 2025-01-01 | 2025-10-01 | S S0 self_employedpaye_collection · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S0 PAYE collection (January–September) Checked 2026-10-08 |
| Class S0 PAYE collection (October–December) — rateprsi.S0.rate | 4.2% | 2025-10-01 | 2026-01-01 | S S0 self_employedpaye_collection · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S0 PAYE collection (October–December) Checked 2026-10-08 |
| Class S1 PAYE collection (January–September) — rateprsi.S1.rate | 4.1% | 2025-01-01 | 2025-10-01 | S S1 self_employedpaye_collection · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S1 PAYE collection (January–September) Checked 2026-10-08 |
| Class S1 PAYE collection (October–December) — rateprsi.S1.rate | 4.2% | 2025-10-01 | 2026-01-01 | S S1 self_employedpaye_collection · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S1 PAYE collection (October–December) Checked 2026-10-08 |
| Class S annual self-assessment — rateprsi.S.annual.rate | 4.125% | 2025-01-01 | 2026-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-08 |
| Class S annual self-assessment — minimumprsi.S.annual.minimum | 650 EUR | 2025-01-01 | 2026-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-08 |
| Class S annual self-assessment — liability thresholdprsi.S.annual.liability_threshold | 5000 EUR | 2025-01-01 | 2026-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-08 |
| Class K annual self-assessment — rateprsi.K.annual.rate | 4.125% | 2025-01-01 | 2026-01-01 | K K9 self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12Class K annual self-assessment Checked 2026-10-08 |
| Class K annual self-assessment — minimumprsi.K.annual.minimum | 650 EUR | 2025-01-01 | 2026-01-01 | K K9 self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12Class K annual self-assessment Checked 2026-10-08 |
| Class A tapered weekly credit — lowerprsi.A.credit.lower | 352.01 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4Class A tapered weekly credit Checked 2026-10-08 |
| Class A tapered weekly credit — upperprsi.A.credit.upper | 424 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4Class A tapered weekly credit Checked 2026-10-08 |
| Class A tapered weekly credit — maximumprsi.A.credit.maximum | 12 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4Class A tapered weekly credit Checked 2026-10-08 |
| Class A tapered weekly credit — divisorprsi.A.credit.divisor | 6 ratio | 2025-01-01 | 2026-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p4Class A tapered weekly credit Checked 2026-10-08 |
| Class H tapered weekly credit — lowerprsi.H.credit.lower | 352.01 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10Class H tapered weekly credit Checked 2026-10-08 |
| Class H tapered weekly credit — upperprsi.H.credit.upper | 424 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10Class H tapered weekly credit Checked 2026-10-08 |
| Class H tapered weekly credit — maximumprsi.H.credit.maximum | 12 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10Class H tapered weekly credit Checked 2026-10-08 |
| Class H tapered weekly credit — divisorprsi.H.credit.divisor | 6 ratio | 2025-01-01 | 2026-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Applies to eligible Class H employees. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10Class H tapered weekly credit Checked 2026-10-08 |
| Class E tapered weekly credit — lowerprsi.E.credit.lower | 352.01 EUR | 2025-01-01 | 2026-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-08 |
| Class E tapered weekly credit — upperprsi.E.credit.upper | 412 EUR | 2025-01-01 | 2026-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-08 |
| Class E tapered weekly credit — maximumprsi.E.credit.maximum | 10 EUR | 2025-01-01 | 2026-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-08 |
| General PRSI age/earnings eligibility — minimum ageprsi.age.minimum_age | 16 years | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-08 |
| General PRSI age/earnings eligibility — pension ageprsi.age.pension_age | 66 years | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-08 |
| General PRSI age/earnings eligibility — maximum ageprsi.age.maximum_age | 70 years | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-08 |
| General PRSI age/earnings eligibility — class a minimum weeklyprsi.age.class_a_minimum_weekly | 38 EUR | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-08 |
| PRSI special earnings treatments — share remuneration employer rateprsi.special.share_remuneration_employer_rate | 0% | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p19–20PRSI special earnings treatments Checked 2026-10-08 |
| PRSI special earnings treatments — national training fund includedprsi.special.national_training_fund_included | 1% | 2025-01-01 | 2026-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p19–20PRSI special earnings treatments Checked 2026-10-08 |
| Voluntary PRSI high — rateprsi.voluntary.high.rate | 6.6% | 2025-01-01 | 2026-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI high Checked 2026-10-08 |
| Voluntary PRSI high — minimumprsi.voluntary.high.minimum | 500 EUR | 2025-01-01 | 2026-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI high Checked 2026-10-08 |
| Voluntary PRSI low — rateprsi.voluntary.low.rate | 2.6% | 2025-01-01 | 2026-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI low Checked 2026-10-08 |
| Voluntary PRSI low — minimumprsi.voluntary.low.minimum | 250 EUR | 2025-01-01 | 2026-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI low Checked 2026-10-08 |
| Voluntary PRSI former Class S — annual paymentprsi.voluntary.special.annual_payment | 650 EUR | 2025-01-01 | 2026-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Former Class S, subject to admission conditions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI former Class S Checked 2026-10-08 |
| A0 fortnightly subclass limits — lowerprsi.A0.bounds.fortnightly.lower | 76 EUR | 2025-01-01 | 2026-01-01 | A A0 employeeordinary · fortnightly source period | From 76 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 fortnightly subclass limits Checked 2026-10-08 |
| A0 fortnightly subclass limits — upperprsi.A0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | A A0 employeeordinary · fortnightly source period | From 76 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 fortnightly subclass limits Checked 2026-10-08 |
| A0 monthly subclass limits — lowerprsi.A0.bounds.monthly.lower | 165 EUR | 2025-01-01 | 2026-01-01 | A A0 employeeordinary · monthly source period | From 165 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 monthly subclass limits Checked 2026-10-08 |
| A0 monthly subclass limits — upperprsi.A0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | A A0 employeeordinary · monthly source period | From 165 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. A0 entry minimum requires at least 38 in each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 monthly subclass limits Checked 2026-10-08 |
| AX fortnightly subclass limits — lowerprsi.AX.bounds.fortnightly.lower | 704.01 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX fortnightly subclass limits Checked 2026-10-08 |
| AX fortnightly subclass limits — upperprsi.AX.bounds.fortnightly.upper | 848 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX fortnightly subclass limits Checked 2026-10-08 |
| AX monthly subclass limits — lowerprsi.AX.bounds.monthly.lower | 1525.01 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX monthly subclass limits Checked 2026-10-08 |
| AX monthly subclass limits — upperprsi.AX.bounds.monthly.upper | 1837 EUR | 2025-01-01 | 2026-01-01 | A AX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX monthly subclass limits Checked 2026-10-08 |
| AL fortnightly subclass limits — lowerprsi.AL.bounds.fortnightly.lower | 848.01 EUR | 2025-01-01 | 2026-01-01 | A AL employeeordinary · fortnightly source period | From 848.01 EUR up to 1054 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL fortnightly subclass limits Checked 2026-10-08 |
| AL fortnightly subclass limits — upperprsi.AL.bounds.fortnightly.upper | 1054 EUR | 2025-01-01 | 2026-01-01 | A AL employeeordinary · fortnightly source period | From 848.01 EUR up to 1054 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL fortnightly subclass limits Checked 2026-10-08 |
| AL monthly subclass limits — lowerprsi.AL.bounds.monthly.lower | 1837.01 EUR | 2025-01-01 | 2026-01-01 | A AL employeeordinary · monthly source period | From 1837.01 EUR up to 2284 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL monthly subclass limits Checked 2026-10-08 |
| AL monthly subclass limits — upperprsi.AL.bounds.monthly.upper | 2284 EUR | 2025-01-01 | 2026-01-01 | A AL employeeordinary · monthly source period | From 1837.01 EUR up to 2284 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL monthly subclass limits Checked 2026-10-08 |
| A1 fortnightly subclass limits — lowerprsi.A1.bounds.fortnightly.lower | 1054 EUR | 2025-01-01 | 2026-01-01 | A A1 employeeordinary · fortnightly source period | Above 1054 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A1 fortnightly subclass limits Checked 2026-10-08 |
| A1 monthly subclass limits — lowerprsi.A1.bounds.monthly.lower | 2284 EUR | 2025-01-01 | 2026-01-01 | A A1 employeeordinary · monthly source period | Above 2284 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A1 monthly subclass limits Checked 2026-10-08 |
| A8 fortnightly subclass limits — lowerprsi.A8.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | A A8 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 fortnightly subclass limits Checked 2026-10-08 |
| A8 fortnightly subclass limits — upperprsi.A8.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | A A8 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 fortnightly subclass limits Checked 2026-10-08 |
| A8 monthly subclass limits — lowerprsi.A8.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | A A8 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 monthly subclass limits Checked 2026-10-08 |
| A8 monthly subclass limits — upperprsi.A8.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | A A8 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 monthly subclass limits Checked 2026-10-08 |
| A9 fortnightly subclass limits — lowerprsi.A9.bounds.fortnightly.lower | 704 EUR | 2025-01-01 | 2026-01-01 | A A9 employeeordinary · fortnightly source period | Above 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.SW14 appendix says monthly up to 1,525 for A9; main A9 table/weekly rule says above 352. Recorded lower limit from consistent A9 rule. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A9 fortnightly subclass limits Checked 2026-10-08 |
| A9 monthly subclass limits — lowerprsi.A9.bounds.monthly.lower | 1525 EUR | 2025-01-01 | 2026-01-01 | A A9 employeeordinary · monthly source period | Above 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.SW14 appendix says monthly up to 1,525 for A9; main A9 table/weekly rule says above 352. Recorded lower limit from consistent A9 rule. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A9 monthly subclass limits Checked 2026-10-08 |
| B0 fortnightly subclass limits — lowerprsi.B0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | B B0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 fortnightly subclass limits Checked 2026-10-08 |
| B0 fortnightly subclass limits — upperprsi.B0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | B B0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 fortnightly subclass limits Checked 2026-10-08 |
| B0 monthly subclass limits — lowerprsi.B0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | B B0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 monthly subclass limits Checked 2026-10-08 |
| B0 monthly subclass limits — upperprsi.B0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | B B0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 monthly subclass limits Checked 2026-10-08 |
| BX fortnightly subclass limits — lowerprsi.BX.bounds.fortnightly.lower | 704.01 EUR | 2025-01-01 | 2026-01-01 | B BX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX fortnightly subclass limits Checked 2026-10-08 |
| BX fortnightly subclass limits — upperprsi.BX.bounds.fortnightly.upper | 1000 EUR | 2025-01-01 | 2026-01-01 | B BX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX fortnightly subclass limits Checked 2026-10-08 |
| BX monthly subclass limits — lowerprsi.BX.bounds.monthly.lower | 1525.01 EUR | 2025-01-01 | 2026-01-01 | B BX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX monthly subclass limits Checked 2026-10-08 |
| BX monthly subclass limits — upperprsi.BX.bounds.monthly.upper | 2167 EUR | 2025-01-01 | 2026-01-01 | B BX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX monthly subclass limits Checked 2026-10-08 |
| B1 fortnightly subclass limits — lowerprsi.B1.bounds.fortnightly.lower | 1000 EUR | 2025-01-01 | 2026-01-01 | B B1 employeeordinary · fortnightly source period | Above 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B1 fortnightly subclass limits Checked 2026-10-08 |
| B1 monthly subclass limits — lowerprsi.B1.bounds.monthly.lower | 2167 EUR | 2025-01-01 | 2026-01-01 | B B1 employeeordinary · monthly source period | Above 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B1 monthly subclass limits Checked 2026-10-08 |
| C0 fortnightly subclass limits — lowerprsi.C0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | C C0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 fortnightly subclass limits Checked 2026-10-08 |
| C0 fortnightly subclass limits — upperprsi.C0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | C C0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 fortnightly subclass limits Checked 2026-10-08 |
| C0 monthly subclass limits — lowerprsi.C0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | C C0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 monthly subclass limits Checked 2026-10-08 |
| C0 monthly subclass limits — upperprsi.C0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | C C0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 monthly subclass limits Checked 2026-10-08 |
| CX fortnightly subclass limits — lowerprsi.CX.bounds.fortnightly.lower | 704.01 EUR | 2025-01-01 | 2026-01-01 | C CX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX fortnightly subclass limits Checked 2026-10-08 |
| CX fortnightly subclass limits — upperprsi.CX.bounds.fortnightly.upper | 1000 EUR | 2025-01-01 | 2026-01-01 | C CX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX fortnightly subclass limits Checked 2026-10-08 |
| CX monthly subclass limits — lowerprsi.CX.bounds.monthly.lower | 1525.01 EUR | 2025-01-01 | 2026-01-01 | C CX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX monthly subclass limits Checked 2026-10-08 |
| CX monthly subclass limits — upperprsi.CX.bounds.monthly.upper | 2167 EUR | 2025-01-01 | 2026-01-01 | C CX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX monthly subclass limits Checked 2026-10-08 |
| C1 fortnightly subclass limits — lowerprsi.C1.bounds.fortnightly.lower | 1000 EUR | 2025-01-01 | 2026-01-01 | C C1 employeeordinary · fortnightly source period | Above 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C1 fortnightly subclass limits Checked 2026-10-08 |
| C1 monthly subclass limits — lowerprsi.C1.bounds.monthly.lower | 2167 EUR | 2025-01-01 | 2026-01-01 | C C1 employeeordinary · monthly source period | Above 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C1 monthly subclass limits Checked 2026-10-08 |
| D0 fortnightly subclass limits — lowerprsi.D0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | D D0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 fortnightly subclass limits Checked 2026-10-08 |
| D0 fortnightly subclass limits — upperprsi.D0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | D D0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 fortnightly subclass limits Checked 2026-10-08 |
| D0 monthly subclass limits — lowerprsi.D0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | D D0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 monthly subclass limits Checked 2026-10-08 |
| D0 monthly subclass limits — upperprsi.D0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | D D0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 monthly subclass limits Checked 2026-10-08 |
| DX fortnightly subclass limits — lowerprsi.DX.bounds.fortnightly.lower | 704.01 EUR | 2025-01-01 | 2026-01-01 | D DX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX fortnightly subclass limits Checked 2026-10-08 |
| DX fortnightly subclass limits — upperprsi.DX.bounds.fortnightly.upper | 1000 EUR | 2025-01-01 | 2026-01-01 | D DX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX fortnightly subclass limits Checked 2026-10-08 |
| DX monthly subclass limits — lowerprsi.DX.bounds.monthly.lower | 1525.01 EUR | 2025-01-01 | 2026-01-01 | D DX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX monthly subclass limits Checked 2026-10-08 |
| DX monthly subclass limits — upperprsi.DX.bounds.monthly.upper | 2167 EUR | 2025-01-01 | 2026-01-01 | D DX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX monthly subclass limits Checked 2026-10-08 |
| D1 fortnightly subclass limits — lowerprsi.D1.bounds.fortnightly.lower | 1000 EUR | 2025-01-01 | 2026-01-01 | D D1 employeeordinary · fortnightly source period | Above 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D1 fortnightly subclass limits Checked 2026-10-08 |
| D1 monthly subclass limits — lowerprsi.D1.bounds.monthly.lower | 2167 EUR | 2025-01-01 | 2026-01-01 | D D1 employeeordinary · monthly source period | Above 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D1 monthly subclass limits Checked 2026-10-08 |
| E0 fortnightly subclass limits — lowerprsi.E0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | E E0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 fortnightly subclass limits Checked 2026-10-08 |
| E0 fortnightly subclass limits — upperprsi.E0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | E E0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 fortnightly subclass limits Checked 2026-10-08 |
| E0 monthly subclass limits — lowerprsi.E0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | E E0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 monthly subclass limits Checked 2026-10-08 |
| E0 monthly subclass limits — upperprsi.E0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | E E0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 monthly subclass limits Checked 2026-10-08 |
| E1 fortnightly subclass limits — lowerprsi.E1.bounds.fortnightly.lower | 704 EUR | 2025-01-01 | 2026-01-01 | E E1 employeeordinary · fortnightly source period | Above 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.SW14 appendix gives weekly E1 up to 500; main E1 class table is open-ended. Main class table used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E1 fortnightly subclass limits Checked 2026-10-08 |
| E1 monthly subclass limits — lowerprsi.E1.bounds.monthly.lower | 1525 EUR | 2025-01-01 | 2026-01-01 | E E1 employeeordinary · monthly source period | Above 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit.SW14 appendix gives weekly E1 up to 500; main E1 class table is open-ended. Main class table used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E1 monthly subclass limits Checked 2026-10-08 |
| H0 fortnightly subclass limits — lowerprsi.H0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | H H0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 fortnightly subclass limits Checked 2026-10-08 |
| H0 fortnightly subclass limits — upperprsi.H0.bounds.fortnightly.upper | 704 EUR | 2025-01-01 | 2026-01-01 | H H0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 fortnightly subclass limits Checked 2026-10-08 |
| H0 monthly subclass limits — lowerprsi.H0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | H H0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 monthly subclass limits Checked 2026-10-08 |
| H0 monthly subclass limits — upperprsi.H0.bounds.monthly.upper | 1525 EUR | 2025-01-01 | 2026-01-01 | H H0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 monthly subclass limits Checked 2026-10-08 |
| HX fortnightly subclass limits — lowerprsi.HX.bounds.fortnightly.lower | 704.01 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX fortnightly subclass limits Checked 2026-10-08 |
| HX fortnightly subclass limits — upperprsi.HX.bounds.fortnightly.upper | 848 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX fortnightly subclass limits Checked 2026-10-08 |
| HX monthly subclass limits — lowerprsi.HX.bounds.monthly.lower | 1525.01 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX monthly subclass limits Checked 2026-10-08 |
| HX monthly subclass limits — upperprsi.HX.bounds.monthly.upper | 1837 EUR | 2025-01-01 | 2026-01-01 | H HX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX monthly subclass limits Checked 2026-10-08 |
| H1 fortnightly subclass limits — lowerprsi.H1.bounds.fortnightly.lower | 848 EUR | 2025-01-01 | 2026-01-01 | H H1 employeeordinary · fortnightly source period | Above 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H1 fortnightly subclass limits Checked 2026-10-08 |
| H1 monthly subclass limits — lowerprsi.H1.bounds.monthly.lower | 1837 EUR | 2025-01-01 | 2026-01-01 | H H1 employeeordinary · monthly source period | Above 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H1 monthly subclass limits Checked 2026-10-08 |
| J0 fortnightly subclass limits — lowerprsi.J0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | J J0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 fortnightly subclass limits Checked 2026-10-08 |
| J0 fortnightly subclass limits — upperprsi.J0.bounds.fortnightly.upper | 1000 EUR | 2025-01-01 | 2026-01-01 | J J0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 fortnightly subclass limits Checked 2026-10-08 |
| J0 monthly subclass limits — lowerprsi.J0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | J J0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 monthly subclass limits Checked 2026-10-08 |
| J0 monthly subclass limits — upperprsi.J0.bounds.monthly.upper | 2167 EUR | 2025-01-01 | 2026-01-01 | J J0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 monthly subclass limits Checked 2026-10-08 |
| J1 fortnightly subclass limits — lowerprsi.J1.bounds.fortnightly.lower | 1000 EUR | 2025-01-01 | 2026-01-01 | J J1 employeeordinary · fortnightly source period | Above 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J1 fortnightly subclass limits Checked 2026-10-08 |
| J1 monthly subclass limits — lowerprsi.J1.bounds.monthly.lower | 2167 EUR | 2025-01-01 | 2026-01-01 | J J1 employeeordinary · monthly source period | Above 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J1 monthly subclass limits Checked 2026-10-08 |
| K1 fortnightly subclass limits — lowerprsi.K1.bounds.fortnightly.lower | 200 EUR | 2025-01-01 | 2026-01-01 | K K1 employeeordinary · fortnightly source period | Above 200 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17K1 fortnightly subclass limits Checked 2026-10-08 |
| K1 monthly subclass limits — lowerprsi.K1.bounds.monthly.lower | 433 EUR | 2025-01-01 | 2026-01-01 | K K1 employeeordinary · monthly source period | Above 433 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17K1 monthly subclass limits Checked 2026-10-08 |
| S0 fortnightly subclass limits — lowerprsi.S0.bounds.fortnightly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | S S0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 fortnightly subclass limits Checked 2026-10-08 |
| S0 fortnightly subclass limits — upperprsi.S0.bounds.fortnightly.upper | 1000 EUR | 2025-01-01 | 2026-01-01 | S S0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 fortnightly subclass limits Checked 2026-10-08 |
| S0 monthly subclass limits — lowerprsi.S0.bounds.monthly.lower | 0 EUR | 2025-01-01 | 2026-01-01 | S S0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 monthly subclass limits Checked 2026-10-08 |
| S0 monthly subclass limits — upperprsi.S0.bounds.monthly.upper | 2167 EUR | 2025-01-01 | 2026-01-01 | S S0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 monthly subclass limits Checked 2026-10-08 |
| S1 fortnightly subclass limits — lowerprsi.S1.bounds.fortnightly.lower | 1000 EUR | 2025-01-01 | 2026-01-01 | S S1 employeeordinary · fortnightly source period | Above 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S1 fortnightly subclass limits Checked 2026-10-08 |
| S1 monthly subclass limits — lowerprsi.S1.bounds.monthly.lower | 2167 EUR | 2025-01-01 | 2026-01-01 | S S1 employeeordinary · monthly source period | Above 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S1 monthly subclass limits Checked 2026-10-08 |
| DSP payments and qualifying similar payments — rateusc.exempt.dsp.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Income already subject to DIRT — rateusc.exempt.dirt.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Early childcare supplement — rateusc.exempt.childcare_supplement.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Qualifying exempt employer benefits — rateusc.exempt.employer_benefits.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Qualifying childcare-services relief income — rateusc.exempt.childcare_relief.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Qualifying rent-a-room relief income — rateusc.exempt.rent_room.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Qualifying scholarship income — rateusc.exempt.scholarships.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Qualifying pre-retirement AVC access — rateusc.exempt.avc_access.rate | 0% | 2025-01-01 | 2026-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidance Source document2025 USC manual: section 12 exempt payments/income Checked 2026-10-08 |
| Class P weekly reporting threshold — lowerprsi.P.bounds.weekly.lower | 48 EUR | 2025-01-01 | 2026-01-01 | P P self_employedoptional_fisher · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P weekly reporting threshold Checked 2026-10-08 |
| Class P fortnightly reporting threshold — lowerprsi.P.bounds.fortnightly.lower | 96 EUR | 2025-01-01 | 2026-01-01 | P P self_employedoptional_fisher · fortnightly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P fortnightly reporting threshold Checked 2026-10-08 |
| Class P monthly reporting threshold — lowerprsi.P.bounds.monthly.lower | 208 EUR | 2025-01-01 | 2026-01-01 | P P self_employedoptional_fisher · monthly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Appendix rounded reporting bands; weekly reckonable earnings determine the class contribution and credit. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P monthly reporting threshold Checked 2026-10-08 |
| National minimum hourly wage — under 18minimum-wage.under18.hourly_rate | 9.45 EUR per hour | 2025-01-01 | 2026-01-01 | employernational_minimum_wage · hourly source period | Age under 18 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.70% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2025; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 18minimum-wage.age18.hourly_rate | 10.80 EUR per hour | 2025-01-01 | 2026-01-01 | employernational_minimum_wage · hourly source period | Age 18 to below 19 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.80% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2025; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 19minimum-wage.age19.hourly_rate | 12.15 EUR per hour | 2025-01-01 | 2026-01-01 | employernational_minimum_wage · hourly source period | Age 19 to below 20 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.90% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2025; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 20 and overminimum-wage.adult20plus.hourly_rate | 13.50 EUR per hour | 2025-01-01 | 2026-01-01 | employernational_minimum_wage · hourly source period | Age 20 years and overminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.100% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2025; age-based table Checked 2026-10-08 |
| Income Tax rates — standard ratepaye.rates.standard_rate | 20% | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Income Tax rates — higher ratepaye.rates.higher_rate | 40% | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Single personpaye.bands.single | 44000 EUR3666.67 EUR1692.31 EUR846.16 EURDerived equivalent · Annual source: 44000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 44000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 44000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Single Person Child Carerpaye.bands.single_parent | 48000 EUR4000.00 EUR1846.16 EUR923.08 EURDerived equivalent · Annual source: 48000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 48000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 48000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Married / civil partners, one incomepaye.bands.married_one_income | 53000 EUR4416.67 EUR2038.47 EUR1019.24 EURDerived equivalent · Annual source: 53000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Married / civil partners, basepaye.bands.married_base | 53000 EUR4416.67 EUR2038.47 EUR1019.24 EURDerived equivalent · Annual source: 53000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 53000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Married / civil partners, additional maximumpaye.bands.married_additional_max | 35000 EUR2916.67 EUR1346.16 EUR673.08 EURDerived equivalent · Annual source: 35000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 35000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 35000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Standard-rate Cut-Off-Point — Married / civil partners, combined maximumpaye.bands.married_combined_max | 88000 EUR7333.34 EUR3384.62 EUR1692.31 EURDerived equivalent · Annual source: 88000 EUR ÷ 12 · rounded up to a centDerived equivalent · Annual source: 88000 EUR ÷ 26 · rounded up to a centDerived equivalent · Annual source: 88000 EUR ÷ 52 · rounded up to a cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Cut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsCut-Off-Point amount; see allocation conditionsincome tax taxable pay Source basis: annual assessment | Additional married band is the lower of the cap and the lower earner’s income; not transferable. Combined maximum is not an individual band. | reviewedReference only Legal status: enacted | Official guidanceIncome Tax rates and rate bands Checked 2026-10-05 |
| Revenue chart tax credits and limits — personalpaye.credits.personal | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — marriedpaye.credits.married | 4000 EUR333.33 EUR153.85 EUR76.92 EURDerived equivalent · Annual source: 4000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed dependent childrenpaye.credits.widowed_dependent_children | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed no dependent childrenpaye.credits.widowed_no_dependent_children | 2540 EUR211.67 EUR97.69 EUR48.85 EURDerived equivalent · Annual source: 2540 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2540 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2540 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — bereavement yearpaye.credits.bereavement_year | 4000 EUR333.33 EUR153.85 EUR76.92 EURDerived equivalent · Annual source: 4000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 4000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed parent year1paye.credits.widowed_parent_year1 | 3600 EUR300.00 EUR138.46 EUR69.23 EURDerived equivalent · Annual source: 3600 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3600 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3600 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed parent year2paye.credits.widowed_parent_year2 | 3150 EUR262.50 EUR121.15 EUR60.58 EURDerived equivalent · Annual source: 3150 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3150 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3150 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed parent year3paye.credits.widowed_parent_year3 | 2700 EUR225.00 EUR103.85 EUR51.92 EURDerived equivalent · Annual source: 2700 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2700 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2700 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed parent year4paye.credits.widowed_parent_year4 | 2250 EUR187.50 EUR86.54 EUR43.27 EURDerived equivalent · Annual source: 2250 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2250 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2250 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — widowed parent year5paye.credits.widowed_parent_year5 | 1800 EUR150.00 EUR69.23 EUR34.62 EURDerived equivalent · Annual source: 1800 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1800 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1800 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — single parentpaye.credits.single_parent | 1900 EUR158.33 EUR73.08 EUR36.54 EURDerived equivalent · Annual source: 1900 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1900 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1900 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — age singlepaye.credits.age_single | 245 EUR20.42 EUR9.42 EUR4.71 EURDerived equivalent · Annual source: 245 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 245 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 245 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — age marriedpaye.credits.age_married | 490 EUR40.83 EUR18.85 EUR9.42 EURDerived equivalent · Annual source: 490 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 490 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 490 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — home carer maxpaye.credits.home_carer_max | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — employeepaye.credits.employee | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — earned income maxpaye.credits.earned_income_max | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — incapacitated childpaye.credits.incapacitated_child | 3800 EUR316.67 EUR146.15 EUR73.08 EURDerived equivalent · Annual source: 3800 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3800 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3800 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — dependent relativepaye.credits.dependent_relative | 305 EUR25.42 EUR11.73 EUR5.87 EURDerived equivalent · Annual source: 305 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 305 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 305 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — dependent relative income limitpaye.credits.dependent_relative_income_limit | 18548 EUR | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | Not an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — blind singlepaye.credits.blind_single | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — blind one spousepaye.credits.blind_one_spouse | 1950 EUR162.50 EUR75.00 EUR37.50 EURDerived equivalent · Annual source: 1950 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1950 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — blind both spousespaye.credits.blind_both_spouses | 3900 EUR325.00 EUR150.00 EUR75.00 EURDerived equivalent · Annual source: 3900 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 3900 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 3900 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — rent single maxpaye.credits.rent_single_max | 1000 EUR83.33 EUR38.46 EUR19.23 EURDerived equivalent · Annual source: 1000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — rent joint maxpaye.credits.rent_joint_max | 2000 EUR166.67 EUR76.92 EUR38.46 EURDerived equivalent · Annual source: 2000 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 2000 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart tax credits and limits — mortgage interest maxpaye.credits.mortgage_interest_max | 1250 EUR104.17 EUR48.08 EUR24.04 EURDerived equivalent · Annual source: 1250 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 1250 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 1250 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Not an income bandNot an income bandNot an income bandNot an income bandincome tax taxable pay Source basis: annual assessment | Eligibility and maxima are not automatic entitlements. Presets use personal/employee/married/single-parent only; personalised RPN/manual figures take precedence. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart allowances — incapacitated carer maxpaye.allowances.incapacitated_carer_max | 75000 EUR | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | Allowances reduce eligible taxable income; these are not tax credits. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart allowances — guide dogpaye.allowances.guide_dog | 825 EUR | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | Allowances reduce eligible taxable income; these are not tax credits. | reviewedReference only Legal status: enacted | Official guidanceTax credits, allowances and reliefs Checked 2026-10-05 |
| Revenue chart investment taxes — schedule f withholdingpaye.other_chart.schedule_f_withholding | 25% | 2026-01-01 | 2027-01-01 | taxpayerinvestment_reference · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceTax Rate: Schedule F; maximum liability on deposit interest Checked 2026-10-05 |
| Revenue chart investment taxes — deposit interest maxpaye.other_chart.deposit_interest_max | 33% | 2026-01-01 | 2027-01-01 | taxpayerinvestment_reference · Annual assessment Annual rule · not divided | No income range for this parameterincome tax taxable pay Source basis: annual assessment | See group applicability and source. | reviewedReference only Legal status: enacted | Official guidanceTax Rate: Schedule F; maximum liability on deposit interest Checked 2026-10-05 |
| Emergency PAYE parameters — standard ratepaye.emergency.standard_rate | 20% | 2026-01-01 | 2027-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency PAYE parameters Checked 2026-10-05 |
| Emergency PAYE parameters — higher ratepaye.emergency.higher_rate | 40% | 2026-01-01 | 2027-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency PAYE parameters Checked 2026-10-05 |
| Emergency PAYE parameters — weekly bandpaye.emergency.weekly_band | 846.16 EUR | 2026-01-01 | 2027-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency PAYE parameters Checked 2026-10-05 |
| Emergency PAYE parameters — initial weekspaye.emergency.initial_weeks | 4 count | 2026-01-01 | 2027-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency PAYE parameters Checked 2026-10-05 |
| Emergency PAYE parameters — creditpaye.emergency.credit | 0 EUR | 2026-01-01 | 2027-01-01 | taxpayeremergency · weekly source period | No income range for this parameterincome tax taxable pay Source basis: emergency | With PPSN and no RPN: single band for first four weeks, then 40% on all pay. Without PPSN: 40% from first payment. No credits. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency PAYE parameters Checked 2026-10-05 |
| Standard USC bands — band1 rateusc.standard.band1_rate | 0.5%0.5%0.5%0.5%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band1 ceilingusc.standard.band1_ceiling | 12012 EUR1001.00 EUR462.00 EUR231.00 EURDerived equivalent · Annual source: 12012 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band2 rateusc.standard.band2_rate | 2%2%2%2%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 12012 EUR up to 28700 EUROver 1001.00 EUR up to 2391.67 EUROver 462.00 EUR up to 1103.85 EUROver 231.00 EUR up to 551.92 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band2 ceilingusc.standard.band2_ceiling | 28700 EUR2391.67 EUR1103.85 EUR551.92 EURDerived equivalent · Annual source: 28700 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 28700 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 28700 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 12012 EUR up to 28700 EUROver 1001.00 EUR up to 2391.67 EUROver 462.00 EUR up to 1103.85 EUROver 231.00 EUR up to 551.92 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band3 rateusc.standard.band3_rate | 3%3%3%3%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 28700 EUR up to 70044 EUROver 2391.67 EUR up to 5837.00 EUROver 1103.85 EUR up to 2694.00 EUROver 551.92 EUR up to 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band3 ceilingusc.standard.band3_ceiling | 70044 EUR5837.00 EUR2694.00 EUR1347.00 EURDerived equivalent · Annual source: 70044 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 70044 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 70044 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Over 28700 EUR up to 70044 EUROver 2391.67 EUR up to 5837.00 EUROver 1103.85 EUR up to 2694.00 EUROver 551.92 EUR up to 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| Standard USC bands — band4 rateusc.standard.band4_rate | 8%8%8%8%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Above 70044 EURAbove 5837.00 EURAbove 2694.00 EURAbove 1347.00 EURusc chargeable income Source basis: annual assessment | Marginal bands, cumulative ceilings; 13,000 exemption applies before bands. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidance2026 standard rates and thresholds Checked 2026-10-05 |
| USC annual exemption — income limitusc.exemption.income_limit | 13000 EUR | 2026-01-01 | 2027-01-01 | taxpayerordinary · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Total USC-chargeable income at or below the exemption limit is exempt; above it USC applies to all chargeable income. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceExemption limits Checked 2026-10-05 |
| Reduced USC — rate lowusc.reduced.rate_low | 0.5%0.5%0.5%0.5%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes. | reviewedReference only Legal status: enacted | Official guidanceReduced USC Checked 2026-10-05 |
| Reduced USC — rate highusc.reduced.rate_high | 2%2%2%2%Rate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual sourceRate unchanged; income band converted from annual source | 2026-01-01 | 2027-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Above 12012 EURAbove 1001.00 EURAbove 462.00 EURAbove 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes. | reviewedReference only Legal status: enacted | Official guidanceReduced USC Checked 2026-10-05 |
| Reduced USC — split limitusc.reduced.split_limit | 12012 EUR1001.00 EUR462.00 EUR231.00 EURDerived equivalent · Annual source: 12012 EUR ÷ 12 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 26 · rounded to nearest centDerived equivalent · Annual source: 12012 EUR ÷ 52 · rounded to nearest cent | 2026-01-01 | 2027-01-01 | taxpayerreduced · Annual assessmentmonthly reference equivalentfortnightly reference equivalentweekly reference equivalent | Up to 12012 EURUp to 1001.00 EURUp to 462.00 EURUp to 231.00 EURusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes. | reviewedReference only Legal status: enacted | Official guidanceReduced USC Checked 2026-10-05 |
| Reduced USC — income limitusc.reduced.income_limit | 60000 EUR | 2026-01-01 | 2027-01-01 | taxpayerreduced · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes. | reviewedReference only Legal status: enacted | Official guidanceReduced USC Checked 2026-10-05 |
| Reduced USC — age limitusc.reduced.age_limit | 70 years | 2026-01-01 | 2027-01-01 | taxpayerreduced · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Age 70 reached during year OR full medical card at any time in year; GP visit card does not qualify. Annual income limit applies to both routes. | reviewedReference only Legal status: enacted | Official guidanceReduced USC Checked 2026-10-05 |
| Emergency USC — rateusc.emergency.rate | 8% | 2026-01-01 | 2027-01-01 | taxpayeremergency · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: emergency | Flat rate on all income when emergency USC applies. | reviewedSource parameter used by a supported calculator component Legal status: enacted | Official guidanceEmergency USC Checked 2026-10-05 |
| Non-PAYE income surcharge — rateusc.non_paye_surcharge.rate | 3% | 2026-01-01 | 2027-01-01 | taxpayernon_paye_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional charge on non-PAYE income above the threshold, alongside standard USC. | reviewedReference only Legal status: enacted | Official guidanceNon-PAYE income surcharge Checked 2026-10-05 |
| Non-PAYE income surcharge — thresholdusc.non_paye_surcharge.threshold | 100000 EUR | 2026-01-01 | 2027-01-01 | taxpayernon_paye_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional charge on non-PAYE income above the threshold, alongside standard USC. | reviewedReference only Legal status: enacted | Official guidanceNon-PAYE income surcharge Checked 2026-10-05 |
| Specified supported-bank bonuses — rateusc.bank_bonus.rate | 45% | 2026-01-01 | 2027-01-01 | taxpayerbank_bonus · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions. | reviewedReference only Legal status: enacted | Official guidanceSpecified supported-bank bonuses Checked 2026-10-05 |
| Specified supported-bank bonuses — thresholdusc.bank_bonus.threshold | 20000 EUR | 2026-01-01 | 2027-01-01 | taxpayerbank_bonus · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | For qualifying bonuses above annual threshold: 45% on full bonus, not only excess. Applies only to specified government-supported institutions. | reviewedReference only Legal status: enacted | Official guidanceSpecified supported-bank bonuses Checked 2026-10-05 |
| Property relief surcharge — rateusc.property_surcharge.rate | 5% | 2026-01-01 | 2027-01-01 | taxpayerproperty_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward. | reviewedReference only Legal status: enacted | Official guidanceProperty relief surcharge Checked 2026-10-05 |
| Property relief surcharge — gross income thresholdusc.property_surcharge.gross_income_threshold | 100000 EUR | 2026-01-01 | 2027-01-01 | taxpayerproperty_surcharge · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Additional USC on taxable income sheltered by qualifying property/area reliefs; applicable capital allowances and carried losses from 2012 onward. | reviewedReference only Legal status: enacted | Official guidanceProperty relief surcharge Checked 2026-10-05 |
| A / A0 employee (January–September) — rateprsi.A0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | A A0 employeeordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / A0 employee (January–September) Checked 2026-10-05 |
| A / A0 employer (January–September) — rateprsi.A0.employer.rate | 9% | 2026-01-01 | 2026-10-01 | A A0 employerordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / A0 employer (January–September) Checked 2026-10-05 |
| A / A0 employee (October–December) — rateprsi.A0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | A A0 employeeordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.No employee contribution at this ordinary Class A0 income band. Employer contributions are shown in their own records. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / A0 employee (October–December) Checked 2026-10-05 |
| A / A0 employer (October–December) — rateprsi.A0.employer.rate | 9.15% | 2026-10-01 | 2027-01-01 | A A0 employerordinary · weekly source period | From 38 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source.Directly downloaded current webpage and SW14 printed p5 agree on October 9.15%. An earlier search excerpt was stale; no live source conflict remains. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / A0 employer (October–December) Checked 2026-10-05 |
| A / AX employee (January–September) — rateprsi.AX.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | A AX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / AX employee (January–September) Checked 2026-10-05 |
| A / AX employer (January–September) — rateprsi.AX.employer.rate | 9% | 2026-01-01 | 2026-10-01 | A AX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / AX employer (January–September) Checked 2026-10-05 |
| A / AX employee (October–December) — rateprsi.AX.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | A AX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / AX employee (October–December) Checked 2026-10-05 |
| A / AX employer (October–December) — rateprsi.AX.employer.rate | 9.15% | 2026-10-01 | 2027-01-01 | A AX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered Class A credit applies. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / AX employer (October–December) Checked 2026-10-05 |
| A / AL employee (January–September) — rateprsi.AL.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | A AL employeeordinary · weekly source period | From 424.01 EUR up to 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / AL employee (January–September) Checked 2026-10-05 |
| A / AL employer (January–September) — rateprsi.AL.employer.rate | 9% | 2026-01-01 | 2026-10-01 | A AL employerordinary · weekly source period | From 424.01 EUR up to 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / AL employer (January–September) Checked 2026-10-05 |
| A / AL employee (October–December) — rateprsi.AL.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | A AL employeeordinary · weekly source period | From 424.01 EUR up to 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / AL employee (October–December) Checked 2026-10-05 |
| A / AL employer (October–December) — rateprsi.AL.employer.rate | 9.15% | 2026-10-01 | 2027-01-01 | A AL employerordinary · weekly source period | From 424.01 EUR up to 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / AL employer (October–December) Checked 2026-10-05 |
| A / A1 employee (January–September) — rateprsi.A1.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | A A1 employeeordinary · weekly source period | Above 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / A1 employee (January–September) Checked 2026-10-05 |
| A / A1 employer (January–September) — rateprsi.A1.employer.rate | 11.25% | 2026-01-01 | 2026-10-01 | A A1 employerordinary · weekly source period | Above 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p4A / A1 employer (January–September) Checked 2026-10-05 |
| A / A1 employee (October–December) — rateprsi.A1.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | A A1 employeeordinary · weekly source period | Above 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / A1 employee (October–December) Checked 2026-10-05 |
| A / A1 employer (October–December) — rateprsi.A1.employer.rate | 11.4% | 2026-10-01 | 2027-01-01 | A A1 employerordinary · weekly source period | Above 552 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p5A / A1 employer (October–December) Checked 2026-10-05 |
| A / A8 employee (January–September) — rateprsi.A8.employee.rate | 0% | 2026-01-01 | 2026-10-01 | A A8 employeecommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A8 employee (January–September) Checked 2026-10-05 |
| A / A8 employer (January–September) — rateprsi.A8.employer.rate | 0.7% | 2026-01-01 | 2026-10-01 | A A8 employercommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A8 employer (January–September) Checked 2026-10-05 |
| A / A8 employee (October–December) — rateprsi.A8.employee.rate | 0% | 2026-10-01 | 2027-01-01 | A A8 employeecommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A8 employee (October–December) Checked 2026-10-05 |
| A / A8 employer (October–December) — rateprsi.A8.employer.rate | 0.85% | 2026-10-01 | 2027-01-01 | A A8 employercommunity_employment · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants, not supervisors in ordinary Class A. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A8 employer (October–December) Checked 2026-10-05 |
| A / A9 employee (January–September) — rateprsi.A9.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | A A9 employeecommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A9 employee (January–September) Checked 2026-10-05 |
| A / A9 employer (January–September) — rateprsi.A9.employer.rate | 0.7% | 2026-01-01 | 2026-10-01 | A A9 employercommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p5A / A9 employer (January–September) Checked 2026-10-05 |
| A / A9 employee (October–December) — rateprsi.A9.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | A A9 employeecommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A9 employee (October–December) Checked 2026-10-05 |
| A / A9 employer (October–December) — rateprsi.A9.employer.rate | 0.85% | 2026-10-01 | 2027-01-01 | A A9 employercommunity_employment · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Community Employment participants; employee tapered credit applies up to 424. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6A / A9 employer (October–December) Checked 2026-10-05 |
| B / B0 employee (January–September) — rateprsi.B0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | B B0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / B0 employee (January–September) Checked 2026-10-05 |
| B / B0 employer (January–September) — rateprsi.B0.employer.rate | 2.21% | 2026-01-01 | 2026-10-01 | B B0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / B0 employer (January–September) Checked 2026-10-05 |
| B / B0 employee (October–December) — rateprsi.B0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | B B0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / B0 employee (October–December) Checked 2026-10-05 |
| B / B0 employer (October–December) — rateprsi.B0.employer.rate | 2.36% | 2026-10-01 | 2027-01-01 | B B0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / B0 employer (October–December) Checked 2026-10-05 |
| B / BX employee (January–September) — rateprsi.BX.employee.rate | 1.1% | 2026-01-01 | 2026-10-01 | B BX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / BX employee (January–September) Checked 2026-10-05 |
| B / BX employer (January–September) — rateprsi.BX.employer.rate | 2.21% | 2026-01-01 | 2026-10-01 | B BX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B / BX employer (January–September) Checked 2026-10-05 |
| B / BX employee (October–December) — rateprsi.BX.employee.rate | 1.25% | 2026-10-01 | 2027-01-01 | B BX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / BX employee (October–December) Checked 2026-10-05 |
| B / BX employer (October–December) — rateprsi.BX.employer.rate | 2.36% | 2026-10-01 | 2027-01-01 | B BX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B / BX employer (October–December) Checked 2026-10-05 |
| B1 employee split-income rate (January–September) — rate lowprsi.B1.employee.rate_low | 1.1% | 2026-01-01 | 2026-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-05 |
| B1 employee split-income rate (January–September) — rate highprsi.B1.employee.rate_high | 4.2% | 2026-01-01 | 2026-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-05 |
| B1 employee split-income rate (January–September) — split limitprsi.B1.employee.split_limit | 1443 EUR | 2026-01-01 | 2026-10-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employee split-income rate (January–September) Checked 2026-10-05 |
| B1 employer (January–September) — rateprsi.B1.employer.rate | 2.21% | 2026-01-01 | 2026-10-01 | B B1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p6B1 employer (January–September) Checked 2026-10-05 |
| B1 employee split-income rate (October–December) — rate lowprsi.B1.employee.rate_low | 1.25% | 2026-10-01 | 2027-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-05 |
| B1 employee split-income rate (October–December) — rate highprsi.B1.employee.rate_high | 4.35% | 2026-10-01 | 2027-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-05 |
| B1 employee split-income rate (October–December) — split limitprsi.B1.employee.split_limit | 1443 EUR | 2026-10-01 | 2027-01-01 | B B1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employee split-income rate (October–December) Checked 2026-10-05 |
| B1 employer (October–December) — rateprsi.B1.employer.rate | 2.36% | 2026-10-01 | 2027-01-01 | B B1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7B1 employer (October–December) Checked 2026-10-05 |
| C / C0 employee (January–September) — rateprsi.C0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | C C0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / C0 employee (January–September) Checked 2026-10-05 |
| C / C0 employer (January–September) — rateprsi.C0.employer.rate | 2.05% | 2026-01-01 | 2026-10-01 | C C0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / C0 employer (January–September) Checked 2026-10-05 |
| C / C0 employee (October–December) — rateprsi.C0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | C C0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / C0 employee (October–December) Checked 2026-10-05 |
| C / C0 employer (October–December) — rateprsi.C0.employer.rate | 2.2% | 2026-10-01 | 2027-01-01 | C C0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / C0 employer (October–December) Checked 2026-10-05 |
| C / CX employee (January–September) — rateprsi.CX.employee.rate | 1.1% | 2026-01-01 | 2026-10-01 | C CX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / CX employee (January–September) Checked 2026-10-05 |
| C / CX employer (January–September) — rateprsi.CX.employer.rate | 2.05% | 2026-01-01 | 2026-10-01 | C CX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C / CX employer (January–September) Checked 2026-10-05 |
| C / CX employee (October–December) — rateprsi.CX.employee.rate | 1.25% | 2026-10-01 | 2027-01-01 | C CX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / CX employee (October–December) Checked 2026-10-05 |
| C / CX employer (October–December) — rateprsi.CX.employer.rate | 2.2% | 2026-10-01 | 2027-01-01 | C CX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C / CX employer (October–December) Checked 2026-10-05 |
| C1 employee split-income rate (January–September) — rate lowprsi.C1.employee.rate_low | 1.1% | 2026-01-01 | 2026-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-05 |
| C1 employee split-income rate (January–September) — rate highprsi.C1.employee.rate_high | 4.2% | 2026-01-01 | 2026-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-05 |
| C1 employee split-income rate (January–September) — split limitprsi.C1.employee.split_limit | 1443 EUR | 2026-01-01 | 2026-10-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employee split-income rate (January–September) Checked 2026-10-05 |
| C1 employer (January–September) — rateprsi.C1.employer.rate | 2.05% | 2026-01-01 | 2026-10-01 | C C1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p7C1 employer (January–September) Checked 2026-10-05 |
| C1 employee split-income rate (October–December) — rate lowprsi.C1.employee.rate_low | 1.25% | 2026-10-01 | 2027-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-05 |
| C1 employee split-income rate (October–December) — rate highprsi.C1.employee.rate_high | 4.35% | 2026-10-01 | 2027-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-05 |
| C1 employee split-income rate (October–December) — split limitprsi.C1.employee.split_limit | 1443 EUR | 2026-10-01 | 2027-01-01 | C C1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employee split-income rate (October–December) Checked 2026-10-05 |
| C1 employer (October–December) — rateprsi.C1.employer.rate | 2.2% | 2026-10-01 | 2027-01-01 | C C1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8C1 employer (October–December) Checked 2026-10-05 |
| D / D0 employee (January–September) — rateprsi.D0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | D D0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / D0 employee (January–September) Checked 2026-10-05 |
| D / D0 employer (January–September) — rateprsi.D0.employer.rate | 2.55% | 2026-01-01 | 2026-10-01 | D D0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / D0 employer (January–September) Checked 2026-10-05 |
| D / D0 employee (October–December) — rateprsi.D0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | D D0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / D0 employee (October–December) Checked 2026-10-05 |
| D / D0 employer (October–December) — rateprsi.D0.employer.rate | 2.7% | 2026-10-01 | 2027-01-01 | D D0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Permanent/pensionable relevant public service employment recruited before 6 April 1995; see class-specific description. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / D0 employer (October–December) Checked 2026-10-05 |
| D / DX employee (January–September) — rateprsi.DX.employee.rate | 1.1% | 2026-01-01 | 2026-10-01 | D DX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / DX employee (January–September) Checked 2026-10-05 |
| D / DX employer (January–September) — rateprsi.DX.employer.rate | 2.55% | 2026-01-01 | 2026-10-01 | D DX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D / DX employer (January–September) Checked 2026-10-05 |
| D / DX employee (October–December) — rateprsi.DX.employee.rate | 1.25% | 2026-10-01 | 2027-01-01 | D DX employeeordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / DX employee (October–December) Checked 2026-10-05 |
| D / DX employer (October–December) — rateprsi.DX.employer.rate | 2.7% | 2026-10-01 | 2027-01-01 | D DX employerordinary · weekly source period | From 352.01 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D / DX employer (October–December) Checked 2026-10-05 |
| D1 employee split-income rate (January–September) — rate lowprsi.D1.employee.rate_low | 1.1% | 2026-01-01 | 2026-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-05 |
| D1 employee split-income rate (January–September) — rate highprsi.D1.employee.rate_high | 4.2% | 2026-01-01 | 2026-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-05 |
| D1 employee split-income rate (January–September) — split limitprsi.D1.employee.split_limit | 1443 EUR | 2026-01-01 | 2026-10-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employee split-income rate (January–September) Checked 2026-10-05 |
| D1 employer (January–September) — rateprsi.D1.employer.rate | 2.55% | 2026-01-01 | 2026-10-01 | D D1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p8D1 employer (January–September) Checked 2026-10-05 |
| D1 employee split-income rate (October–December) — rate lowprsi.D1.employee.rate_low | 1.25% | 2026-10-01 | 2027-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-05 |
| D1 employee split-income rate (October–December) — rate highprsi.D1.employee.rate_high | 4.35% | 2026-10-01 | 2027-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-05 |
| D1 employee split-income rate (October–December) — split limitprsi.D1.employee.split_limit | 1443 EUR | 2026-10-01 | 2027-01-01 | D D1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | First weekly 1,443 at lower employee rate; balance at higher employee rate. Not a whole-income higher-rate band. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employee split-income rate (October–December) Checked 2026-10-05 |
| D1 employer (October–December) — rateprsi.D1.employer.rate | 2.7% | 2026-10-01 | 2027-01-01 | D D1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9D1 employer (October–December) Checked 2026-10-05 |
| E / E0 employee (January–September) — rateprsi.E0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | E E0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E0 employee (January–September) Checked 2026-10-05 |
| E / E0 employer (January–September) — rateprsi.E0.employer.rate | 7.07% | 2026-01-01 | 2026-10-01 | E E0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E0 employer (January–September) Checked 2026-10-05 |
| E / E0 employee (October–December) — rateprsi.E0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | E E0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E0 employee (October–December) Checked 2026-10-05 |
| E / E0 employer (October–December) — rateprsi.E0.employer.rate | 7.22% | 2026-10-01 | 2027-01-01 | E E0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; DSP special collection. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E0 employer (October–December) Checked 2026-10-05 |
| E / E1 employee (January–September) — rateprsi.E1.employee.rate | 3.53% | 2026-01-01 | 2026-10-01 | E E1 employeeordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E1 employee (January–September) Checked 2026-10-05 |
| E / E1 employer (January–September) — rateprsi.E1.employer.rate | 7.07% | 2026-01-01 | 2026-10-01 | E E1 employerordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9E / E1 employer (January–September) Checked 2026-10-05 |
| E / E1 employee (October–December) — rateprsi.E1.employee.rate | 3.68% | 2026-10-01 | 2027-01-01 | E E1 employeeordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E1 employee (October–December) Checked 2026-10-05 |
| E / E1 employer (October–December) — rateprsi.E1.employer.rate | 7.22% | 2026-10-01 | 2027-01-01 | E E1 employerordinary · weekly source period | Above 352 EURprsi reckonable earnings Source basis: not applicable | Church of Ireland ministers; tapered employee credit maximum 10 up to 412 weekly. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10E / E1 employer (October–December) Checked 2026-10-05 |
| H / H0 employee (January–September) — rateprsi.H0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | H H0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H0 employee (January–September) Checked 2026-10-05 |
| H / H0 employer (January–September) — rateprsi.H0.employer.rate | 10.55% | 2026-01-01 | 2026-10-01 | H H0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H0 employer (January–September) Checked 2026-10-05 |
| H / H0 employee (October–December) — rateprsi.H0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | H H0 employeeordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H0 employee (October–December) Checked 2026-10-05 |
| H / H0 employer (October–December) — rateprsi.H0.employer.rate | 10.7% | 2026-10-01 | 2027-01-01 | H H0 employerordinary · weekly source period | From 0 EUR up to 352 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H0 employer (October–December) Checked 2026-10-05 |
| H / HX employee (January–September) — rateprsi.HX.employee.rate | 4.1% | 2026-01-01 | 2026-10-01 | H HX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. SW14 narrative on p2 has a transposition; class table is used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / HX employee (January–September) Checked 2026-10-05 |
| H / HX employer (January–September) — rateprsi.HX.employer.rate | 10.55% | 2026-01-01 | 2026-10-01 | H HX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. SW14 narrative on p2 has a transposition; class table is used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / HX employer (January–September) Checked 2026-10-05 |
| H / HX employee (October–December) — rateprsi.HX.employee.rate | 4.25% | 2026-10-01 | 2027-01-01 | H HX employeeordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. SW14 narrative on p2 has a transposition; class table is used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / HX employee (October–December) Checked 2026-10-05 |
| H / HX employer (October–December) — rateprsi.HX.employer.rate | 10.7% | 2026-10-01 | 2027-01-01 | H HX employerordinary · weekly source period | From 352.01 EUR up to 424 EURprsi reckonable earnings Source basis: not applicable | Tapered credit; NCOs/enlisted Defence Forces. SW14 narrative on p2 has a transposition; class table is used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / HX employer (October–December) Checked 2026-10-05 |
| H / H1 employee (January–September) — rateprsi.H1.employee.rate | 4.1% | 2026-01-01 | 2026-10-01 | H H1 employeeordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H1 employee (January–September) Checked 2026-10-05 |
| H / H1 employer (January–September) — rateprsi.H1.employer.rate | 10.55% | 2026-01-01 | 2026-10-01 | H H1 employerordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p10H / H1 employer (January–September) Checked 2026-10-05 |
| H / H1 employee (October–December) — rateprsi.H1.employee.rate | 4.25% | 2026-10-01 | 2027-01-01 | H H1 employeeordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H1 employee (October–December) Checked 2026-10-05 |
| H / H1 employer (October–December) — rateprsi.H1.employer.rate | 10.7% | 2026-10-01 | 2027-01-01 | H H1 employerordinary · weekly source period | Above 424 EURprsi reckonable earnings Source basis: not applicable | See group applicability and source. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11H / H1 employer (October–December) Checked 2026-10-05 |
| J / J0 employee (January–September) — rateprsi.J0.employee.rate | 0% | 2026-01-01 | 2026-10-01 | J J0 employeeordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J0 employee (January–September) Checked 2026-10-05 |
| J / J0 employer (January–September) — rateprsi.J0.employer.rate | 0.7% | 2026-01-01 | 2026-10-01 | J J0 employerordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J0 employer (January–September) Checked 2026-10-05 |
| J / J0 employee (October–December) — rateprsi.J0.employee.rate | 0% | 2026-10-01 | 2027-01-01 | J J0 employeeordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J0 employee (October–December) Checked 2026-10-05 |
| J / J0 employer (October–December) — rateprsi.J0.employer.rate | 0.85% | 2026-10-01 | 2027-01-01 | J J0 employerordinary · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Class J employment: normally below 38 weekly across employments; specified exceptions regardless of pay. Subclass boundary does not determine employment class. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J0 employer (October–December) Checked 2026-10-05 |
| J / J1 employee (January–September) — rateprsi.J1.employee.rate | 0% | 2026-01-01 | 2026-10-01 | J J1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J1 employee (January–September) Checked 2026-10-05 |
| J / J1 employer (January–September) — rateprsi.J1.employer.rate | 0.7% | 2026-01-01 | 2026-10-01 | J J1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p11J / J1 employer (January–September) Checked 2026-10-05 |
| J / J1 employee (October–December) — rateprsi.J1.employee.rate | 0% | 2026-10-01 | 2027-01-01 | J J1 employeeordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J1 employee (October–December) Checked 2026-10-05 |
| J / J1 employer (October–December) — rateprsi.J1.employer.rate | 0.85% | 2026-10-01 | 2027-01-01 | J J1 employerordinary · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Specified Class J employment despite earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12J / J1 employer (October–December) Checked 2026-10-05 |
| K / K1 employee (January–September) — rateprsi.K1.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | K K1 employeeordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K1 employee (January–September) Checked 2026-10-05 |
| K / K1 employer (January–September) — rateprsi.K1.employer.rate | 0% | 2026-01-01 | 2026-10-01 | K K1 employerordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K1 employer (January–September) Checked 2026-10-05 |
| K / K1 employee (October–December) — rateprsi.K1.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | K K1 employeeordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K1 employee (October–December) Checked 2026-10-05 |
| K / K1 employer (October–December) — rateprsi.K1.employer.rate | 0% | 2026-10-01 | 2027-01-01 | K K1 employerordinary · weekly source period | Above 100 EURprsi reckonable earnings Source basis: not applicable | Specified public office holders; up to 100 weekly (5,200 annual) has nil liability under M. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K1 employer (October–December) Checked 2026-10-05 |
| K / K9 employee (January–September) — rateprsi.K9.employee.rate | 4.2% | 2026-01-01 | 2026-10-01 | K K9 employeeother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K9 employee (January–September) Checked 2026-10-05 |
| K / K9 employer (January–September) — rateprsi.K9.employer.rate | 0% | 2026-01-01 | 2026-10-01 | K K9 employerother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p12K / K9 employer (January–September) Checked 2026-10-05 |
| K / K9 employee (October–December) — rateprsi.K9.employee.rate | 4.35% | 2026-10-01 | 2027-01-01 | K K9 employeeother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K9 employee (October–December) Checked 2026-10-05 |
| K / K9 employer (October–December) — rateprsi.K9.employer.rate | 0% | 2026-10-01 | 2027-01-01 | K K9 employerother_income · weekly source period | At least 0 EURprsi reckonable earnings Source basis: not applicable | Modified-rate contributors’ additional earned/unearned income and relevant employed contributors/occupational pensioners. Separate self-assessed annual regime applies where appropriate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13K / K9 employer (October–December) Checked 2026-10-05 |
| Class M nil contribution — employee rateprsi.M.employee_rate | 0% | 2026-01-01 | 2027-01-01 | M M allordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Nil-liability groups: under 16, occupational pension/termination portion, specified State Pension or age 70+, public office holders up to 100 weekly; do not infer class from earnings alone. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class M nil contribution Checked 2026-10-05 |
| Class M nil contribution — employer rateprsi.M.employer_rate | 0% | 2026-01-01 | 2027-01-01 | M M allordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Nil-liability groups: under 16, occupational pension/termination portion, specified State Pension or age 70+, public office holders up to 100 weekly; do not infer class from earnings alone. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class M nil contribution Checked 2026-10-05 |
| Class P optional share-fisher contribution (January–September) — rateprsi.P.rate | 4.2% | 2026-01-01 | 2026-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-05 |
| Class P optional share-fisher contribution (January–September) — income disregardprsi.P.income_disregard | 2500 EUR | 2026-01-01 | 2026-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-05 |
| Class P optional share-fisher contribution (January–September) — minimumprsi.P.minimum | 200 EUR | 2026-01-01 | 2026-10-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (January–September) Checked 2026-10-05 |
| Class P optional share-fisher contribution (October–December) — rateprsi.P.rate | 4.35% | 2026-10-01 | 2027-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-05 |
| Class P optional share-fisher contribution (October–December) — income disregardprsi.P.income_disregard | 2500 EUR | 2026-10-01 | 2027-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-05 |
| Class P optional share-fisher contribution (October–December) — minimumprsi.P.minimum | 200 EUR | 2026-10-01 | 2027-01-01 | P P self_employedoptional_fisher · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Optional, additional to Class S; rate on income above disregard, subject to minimum. Do not invent a Class P annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p14Class P optional share-fisher contribution (October–December) Checked 2026-10-05 |
| Class S0 PAYE collection (January–September) — rateprsi.S0.rate | 4.2% | 2026-01-01 | 2026-10-01 | S S0 self_employedpaye_collection · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S0 PAYE collection (January–September) Checked 2026-10-05 |
| Class S0 PAYE collection (October–December) — rateprsi.S0.rate | 4.35% | 2026-10-01 | 2027-01-01 | S S0 self_employedpaye_collection · weekly source period | From 0 EUR up to 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S0 PAYE collection (October–December) Checked 2026-10-05 |
| Class S1 PAYE collection (January–September) — rateprsi.S1.rate | 4.2% | 2026-01-01 | 2026-10-01 | S S1 self_employedpaye_collection · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S1 PAYE collection (January–September) Checked 2026-10-05 |
| Class S1 PAYE collection (October–December) — rateprsi.S1.rate | 4.35% | 2026-10-01 | 2027-01-01 | S S1 self_employedpaye_collection · weekly source period | Above 500 EURprsi reckonable earnings Source basis: not applicable | Certain directors under PAYE collection. Annual minimum/eligibility separate; not the self-assessed annual blended rate. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15Class S1 PAYE collection (October–December) Checked 2026-10-05 |
| Class S annual self-assessment — rateprsi.S.annual.rate | 4.2375% | 2026-01-01 | 2027-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-05 |
| Class S annual self-assessment — minimumprsi.S.annual.minimum | 650 EUR | 2026-01-01 | 2027-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-05 |
| Class S annual self-assessment — liability thresholdprsi.S.annual.liability_threshold | 5000 EUR | 2026-01-01 | 2027-01-01 | S self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class S liability from annual income 5,000; age 16–65, or eligible born since 1958 aged 66–69 without State Pension (Contributory). | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p15,18Class S annual self-assessment Checked 2026-10-05 |
| Class K annual self-assessment — rateprsi.K.annual.rate | 4.2375% | 2026-01-01 | 2027-01-01 | K K9 self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class K annual self-assessment Checked 2026-10-05 |
| Class K annual self-assessment — minimumprsi.K.annual.minimum | 650 EUR | 2026-01-01 | 2027-01-01 | K K9 self_employedself_assessment · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Class K9 self-assessed annual treatment where applicable; SW14 printed p13 footnote. No zero-income eligibility threshold is inferred. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p13Class K annual self-assessment Checked 2026-10-05 |
| Class A tapered weekly credit — lowerprsi.A.credit.lower | 352.01 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p1–3Class A tapered weekly credit Checked 2026-10-05 |
| Class A tapered weekly credit — upperprsi.A.credit.upper | 424 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p1–3Class A tapered weekly credit Checked 2026-10-05 |
| Class A tapered weekly credit — maximumprsi.A.credit.maximum | 12 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p1–3Class A tapered weekly credit Checked 2026-10-05 |
| Class A tapered weekly credit — divisorprsi.A.credit.divisor | 6 ratio | 2026-01-01 | 2027-01-01 | A AX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedSource parameter used by a supported calculator component Legal status: enacted | DSP SW14 Brochure: printed p1–3Class A tapered weekly credit Checked 2026-10-05 |
| Class H tapered weekly credit — lowerprsi.H.credit.lower | 352.01 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1–3Class H tapered weekly credit Checked 2026-10-05 |
| Class H tapered weekly credit — upperprsi.H.credit.upper | 424 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1–3Class H tapered weekly credit Checked 2026-10-05 |
| Class H tapered weekly credit — maximumprsi.H.credit.maximum | 12 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1–3Class H tapered weekly credit Checked 2026-10-05 |
| Class H tapered weekly credit — divisorprsi.H.credit.divisor | 6 ratio | 2026-01-01 | 2027-01-01 | H HX employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Maximum minus one sixth of weekly earnings above lower threshold; rounded credit; cannot become negative. Also applies to eligible A9 participants. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1–3Class H tapered weekly credit Checked 2026-10-05 |
| Class E tapered weekly credit — lowerprsi.E.credit.lower | 352.01 EUR | 2026-01-01 | 2027-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-05 |
| Class E tapered weekly credit — upperprsi.E.credit.upper | 412 EUR | 2026-01-01 | 2027-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-05 |
| Class E tapered weekly credit — maximumprsi.E.credit.maximum | 10 EUR | 2026-01-01 | 2027-01-01 | E E1 employeeordinary · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | DSP specifies a tapered weekly credit with maximum 10 and upper limit 412; the full E taper formula is not inferred from Class A and is not calculator-supported. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p9Class E tapered weekly credit Checked 2026-10-05 |
| General PRSI age/earnings eligibility — minimum ageprsi.age.minimum_age | 16 years | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-05 |
| General PRSI age/earnings eligibility — pension ageprsi.age.pension_age | 66 years | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-05 |
| General PRSI age/earnings eligibility — maximum ageprsi.age.maximum_age | 70 years | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-05 |
| General PRSI age/earnings eligibility — class a minimum weeklyprsi.age.class_a_minimum_weekly | 38 EUR | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Age 66–69 extension applies to eligible people born on/after 1 January 1958 not awarded State Pension (Contributory). Class assigned by employment, not only earnings. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p1,4,18General PRSI age/earnings eligibility Checked 2026-10-05 |
| PRSI special earnings treatments — share remuneration employer rateprsi.special.share_remuneration_employer_rate | 0% | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p19–20PRSI special earnings treatments Checked 2026-10-05 |
| PRSI special earnings treatments — national training fund includedprsi.special.national_training_fund_included | 1% | 2026-01-01 | 2027-01-01 | employeeordinary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Employer PRSI nil on qualifying share remuneration; employee remains liable. A/H employer rates already include NTF, do not add it twice. Employer PRSI excludes public-service ASC; employee PRSI includes it. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p19–20PRSI special earnings treatments Checked 2026-10-05 |
| Voluntary PRSI high — rateprsi.voluntary.high.rate | 6.6% | 2026-01-01 | 2027-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI high Checked 2026-10-05 |
| Voluntary PRSI high — minimumprsi.voluntary.high.minimum | 500 EUR | 2026-01-01 | 2027-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior A/E/H; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI high Checked 2026-10-05 |
| Voluntary PRSI low — rateprsi.voluntary.low.rate | 2.6% | 2026-01-01 | 2027-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI low Checked 2026-10-05 |
| Voluntary PRSI low — minimumprsi.voluntary.low.minimum | 250 EUR | 2026-01-01 | 2027-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Prior B/C/D; admission conditions and application deadline apply; not ordinary payroll deductions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI low Checked 2026-10-05 |
| Voluntary PRSI former Class S — annual paymentprsi.voluntary.special.annual_payment | 650 EUR | 2026-01-01 | 2027-01-01 | voluntary_contributorvoluntary · Annual assessment Annual rule · not divided | No income range for this parameterprsi reckonable earnings Source basis: annual assessment | Former Class S, subject to admission conditions. | reviewedReference only Legal status: enacted | Official guidanceVoluntary PRSI former Class S Checked 2026-10-05 |
| A0 fortnightly subclass limits — lowerprsi.A0.bounds.fortnightly.lower | 76 EUR | 2026-01-01 | 2027-01-01 | A A0 employeeordinary · fortnightly source period | From 76 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 fortnightly subclass limits Checked 2026-10-05 |
| A0 fortnightly subclass limits — upperprsi.A0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | A A0 employeeordinary · fortnightly source period | From 76 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 fortnightly subclass limits Checked 2026-10-05 |
| A0 monthly subclass limits — lowerprsi.A0.bounds.monthly.lower | 165 EUR | 2026-01-01 | 2027-01-01 | A A0 employeeordinary · monthly source period | From 165 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 monthly subclass limits Checked 2026-10-05 |
| A0 monthly subclass limits — upperprsi.A0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | A A0 employeeordinary · monthly source period | From 165 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A0 monthly subclass limits Checked 2026-10-05 |
| AX fortnightly subclass limits — lowerprsi.AX.bounds.fortnightly.lower | 704.01 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX fortnightly subclass limits Checked 2026-10-05 |
| AX fortnightly subclass limits — upperprsi.AX.bounds.fortnightly.upper | 848 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX fortnightly subclass limits Checked 2026-10-05 |
| AX monthly subclass limits — lowerprsi.AX.bounds.monthly.lower | 1525.01 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX monthly subclass limits Checked 2026-10-05 |
| AX monthly subclass limits — upperprsi.AX.bounds.monthly.upper | 1837 EUR | 2026-01-01 | 2027-01-01 | A AX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AX monthly subclass limits Checked 2026-10-05 |
| AL fortnightly subclass limits — lowerprsi.AL.bounds.fortnightly.lower | 848.01 EUR | 2026-01-01 | 2027-01-01 | A AL employeeordinary · fortnightly source period | From 848.01 EUR up to 1104 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL fortnightly subclass limits Checked 2026-10-05 |
| AL fortnightly subclass limits — upperprsi.AL.bounds.fortnightly.upper | 1104 EUR | 2026-01-01 | 2027-01-01 | A AL employeeordinary · fortnightly source period | From 848.01 EUR up to 1104 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL fortnightly subclass limits Checked 2026-10-05 |
| AL monthly subclass limits — lowerprsi.AL.bounds.monthly.lower | 1837.01 EUR | 2026-01-01 | 2027-01-01 | A AL employeeordinary · monthly source period | From 1837.01 EUR up to 2392 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL monthly subclass limits Checked 2026-10-05 |
| AL monthly subclass limits — upperprsi.AL.bounds.monthly.upper | 2392 EUR | 2026-01-01 | 2027-01-01 | A AL employeeordinary · monthly source period | From 1837.01 EUR up to 2392 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17AL monthly subclass limits Checked 2026-10-05 |
| A1 fortnightly subclass limits — lowerprsi.A1.bounds.fortnightly.lower | 1104 EUR | 2026-01-01 | 2027-01-01 | A A1 employeeordinary · fortnightly source period | At least 1104 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A1 fortnightly subclass limits Checked 2026-10-05 |
| A1 monthly subclass limits — lowerprsi.A1.bounds.monthly.lower | 2392 EUR | 2026-01-01 | 2027-01-01 | A A1 employeeordinary · monthly source period | At least 2392 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A1 monthly subclass limits Checked 2026-10-05 |
| A8 fortnightly subclass limits — lowerprsi.A8.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | A A8 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 fortnightly subclass limits Checked 2026-10-05 |
| A8 fortnightly subclass limits — upperprsi.A8.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | A A8 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 fortnightly subclass limits Checked 2026-10-05 |
| A8 monthly subclass limits — lowerprsi.A8.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | A A8 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 monthly subclass limits Checked 2026-10-05 |
| A8 monthly subclass limits — upperprsi.A8.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | A A8 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A8 monthly subclass limits Checked 2026-10-05 |
| A9 fortnightly subclass limits — lowerprsi.A9.bounds.fortnightly.lower | 704 EUR | 2026-01-01 | 2027-01-01 | A A9 employeeordinary · fortnightly source period | At least 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.SW14 appendix says monthly up to 1,525 for A9; main A9 table/weekly rule says above 352. Recorded lower limit from consistent A9 rule. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A9 fortnightly subclass limits Checked 2026-10-05 |
| A9 monthly subclass limits — lowerprsi.A9.bounds.monthly.lower | 1525 EUR | 2026-01-01 | 2027-01-01 | A A9 employeeordinary · monthly source period | At least 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.SW14 appendix says monthly up to 1,525 for A9; main A9 table/weekly rule says above 352. Recorded lower limit from consistent A9 rule. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17A9 monthly subclass limits Checked 2026-10-05 |
| B0 fortnightly subclass limits — lowerprsi.B0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | B B0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 fortnightly subclass limits Checked 2026-10-05 |
| B0 fortnightly subclass limits — upperprsi.B0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | B B0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 fortnightly subclass limits Checked 2026-10-05 |
| B0 monthly subclass limits — lowerprsi.B0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | B B0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 monthly subclass limits Checked 2026-10-05 |
| B0 monthly subclass limits — upperprsi.B0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | B B0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B0 monthly subclass limits Checked 2026-10-05 |
| BX fortnightly subclass limits — lowerprsi.BX.bounds.fortnightly.lower | 704.01 EUR | 2026-01-01 | 2027-01-01 | B BX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX fortnightly subclass limits Checked 2026-10-05 |
| BX fortnightly subclass limits — upperprsi.BX.bounds.fortnightly.upper | 1000 EUR | 2026-01-01 | 2027-01-01 | B BX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX fortnightly subclass limits Checked 2026-10-05 |
| BX monthly subclass limits — lowerprsi.BX.bounds.monthly.lower | 1525.01 EUR | 2026-01-01 | 2027-01-01 | B BX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX monthly subclass limits Checked 2026-10-05 |
| BX monthly subclass limits — upperprsi.BX.bounds.monthly.upper | 2167 EUR | 2026-01-01 | 2027-01-01 | B BX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17BX monthly subclass limits Checked 2026-10-05 |
| B1 fortnightly subclass limits — lowerprsi.B1.bounds.fortnightly.lower | 1000 EUR | 2026-01-01 | 2027-01-01 | B B1 employeeordinary · fortnightly source period | At least 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B1 fortnightly subclass limits Checked 2026-10-05 |
| B1 monthly subclass limits — lowerprsi.B1.bounds.monthly.lower | 2167 EUR | 2026-01-01 | 2027-01-01 | B B1 employeeordinary · monthly source period | At least 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17B1 monthly subclass limits Checked 2026-10-05 |
| C0 fortnightly subclass limits — lowerprsi.C0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | C C0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 fortnightly subclass limits Checked 2026-10-05 |
| C0 fortnightly subclass limits — upperprsi.C0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | C C0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 fortnightly subclass limits Checked 2026-10-05 |
| C0 monthly subclass limits — lowerprsi.C0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | C C0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 monthly subclass limits Checked 2026-10-05 |
| C0 monthly subclass limits — upperprsi.C0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | C C0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C0 monthly subclass limits Checked 2026-10-05 |
| CX fortnightly subclass limits — lowerprsi.CX.bounds.fortnightly.lower | 704.01 EUR | 2026-01-01 | 2027-01-01 | C CX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX fortnightly subclass limits Checked 2026-10-05 |
| CX fortnightly subclass limits — upperprsi.CX.bounds.fortnightly.upper | 1000 EUR | 2026-01-01 | 2027-01-01 | C CX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX fortnightly subclass limits Checked 2026-10-05 |
| CX monthly subclass limits — lowerprsi.CX.bounds.monthly.lower | 1525.01 EUR | 2026-01-01 | 2027-01-01 | C CX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX monthly subclass limits Checked 2026-10-05 |
| CX monthly subclass limits — upperprsi.CX.bounds.monthly.upper | 2167 EUR | 2026-01-01 | 2027-01-01 | C CX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17CX monthly subclass limits Checked 2026-10-05 |
| C1 fortnightly subclass limits — lowerprsi.C1.bounds.fortnightly.lower | 1000 EUR | 2026-01-01 | 2027-01-01 | C C1 employeeordinary · fortnightly source period | At least 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C1 fortnightly subclass limits Checked 2026-10-05 |
| C1 monthly subclass limits — lowerprsi.C1.bounds.monthly.lower | 2167 EUR | 2026-01-01 | 2027-01-01 | C C1 employeeordinary · monthly source period | At least 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17C1 monthly subclass limits Checked 2026-10-05 |
| D0 fortnightly subclass limits — lowerprsi.D0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | D D0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 fortnightly subclass limits Checked 2026-10-05 |
| D0 fortnightly subclass limits — upperprsi.D0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | D D0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 fortnightly subclass limits Checked 2026-10-05 |
| D0 monthly subclass limits — lowerprsi.D0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | D D0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 monthly subclass limits Checked 2026-10-05 |
| D0 monthly subclass limits — upperprsi.D0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | D D0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D0 monthly subclass limits Checked 2026-10-05 |
| DX fortnightly subclass limits — lowerprsi.DX.bounds.fortnightly.lower | 704.01 EUR | 2026-01-01 | 2027-01-01 | D DX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX fortnightly subclass limits Checked 2026-10-05 |
| DX fortnightly subclass limits — upperprsi.DX.bounds.fortnightly.upper | 1000 EUR | 2026-01-01 | 2027-01-01 | D DX employeeordinary · fortnightly source period | From 704.01 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX fortnightly subclass limits Checked 2026-10-05 |
| DX monthly subclass limits — lowerprsi.DX.bounds.monthly.lower | 1525.01 EUR | 2026-01-01 | 2027-01-01 | D DX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX monthly subclass limits Checked 2026-10-05 |
| DX monthly subclass limits — upperprsi.DX.bounds.monthly.upper | 2167 EUR | 2026-01-01 | 2027-01-01 | D DX employeeordinary · monthly source period | From 1525.01 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17DX monthly subclass limits Checked 2026-10-05 |
| D1 fortnightly subclass limits — lowerprsi.D1.bounds.fortnightly.lower | 1000 EUR | 2026-01-01 | 2027-01-01 | D D1 employeeordinary · fortnightly source period | At least 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D1 fortnightly subclass limits Checked 2026-10-05 |
| D1 monthly subclass limits — lowerprsi.D1.bounds.monthly.lower | 2167 EUR | 2026-01-01 | 2027-01-01 | D D1 employeeordinary · monthly source period | At least 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17D1 monthly subclass limits Checked 2026-10-05 |
| E0 fortnightly subclass limits — lowerprsi.E0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | E E0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 fortnightly subclass limits Checked 2026-10-05 |
| E0 fortnightly subclass limits — upperprsi.E0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | E E0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 fortnightly subclass limits Checked 2026-10-05 |
| E0 monthly subclass limits — lowerprsi.E0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | E E0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 monthly subclass limits Checked 2026-10-05 |
| E0 monthly subclass limits — upperprsi.E0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | E E0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E0 monthly subclass limits Checked 2026-10-05 |
| E1 fortnightly subclass limits — lowerprsi.E1.bounds.fortnightly.lower | 704 EUR | 2026-01-01 | 2027-01-01 | E E1 employeeordinary · fortnightly source period | At least 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.SW14 appendix gives weekly E1 up to 500; main E1 class table is open-ended. Main class table used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E1 fortnightly subclass limits Checked 2026-10-05 |
| E1 monthly subclass limits — lowerprsi.E1.bounds.monthly.lower | 1525 EUR | 2026-01-01 | 2027-01-01 | E E1 employeeordinary · monthly source period | At least 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week.SW14 appendix gives weekly E1 up to 500; main E1 class table is open-ended. Main class table used. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17E1 monthly subclass limits Checked 2026-10-05 |
| H0 fortnightly subclass limits — lowerprsi.H0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | H H0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 fortnightly subclass limits Checked 2026-10-05 |
| H0 fortnightly subclass limits — upperprsi.H0.bounds.fortnightly.upper | 704 EUR | 2026-01-01 | 2027-01-01 | H H0 employeeordinary · fortnightly source period | From 0 EUR up to 704 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 fortnightly subclass limits Checked 2026-10-05 |
| H0 monthly subclass limits — lowerprsi.H0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | H H0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 monthly subclass limits Checked 2026-10-05 |
| H0 monthly subclass limits — upperprsi.H0.bounds.monthly.upper | 1525 EUR | 2026-01-01 | 2027-01-01 | H H0 employeeordinary · monthly source period | From 0 EUR up to 1525 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H0 monthly subclass limits Checked 2026-10-05 |
| HX fortnightly subclass limits — lowerprsi.HX.bounds.fortnightly.lower | 704.01 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX fortnightly subclass limits Checked 2026-10-05 |
| HX fortnightly subclass limits — upperprsi.HX.bounds.fortnightly.upper | 848 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · fortnightly source period | From 704.01 EUR up to 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX fortnightly subclass limits Checked 2026-10-05 |
| HX monthly subclass limits — lowerprsi.HX.bounds.monthly.lower | 1525.01 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX monthly subclass limits Checked 2026-10-05 |
| HX monthly subclass limits — upperprsi.HX.bounds.monthly.upper | 1837 EUR | 2026-01-01 | 2027-01-01 | H HX employeeordinary · monthly source period | From 1525.01 EUR up to 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17HX monthly subclass limits Checked 2026-10-05 |
| H1 fortnightly subclass limits — lowerprsi.H1.bounds.fortnightly.lower | 848 EUR | 2026-01-01 | 2027-01-01 | H H1 employeeordinary · fortnightly source period | At least 848 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H1 fortnightly subclass limits Checked 2026-10-05 |
| H1 monthly subclass limits — lowerprsi.H1.bounds.monthly.lower | 1837 EUR | 2026-01-01 | 2027-01-01 | H H1 employeeordinary · monthly source period | At least 1837 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17H1 monthly subclass limits Checked 2026-10-05 |
| J0 fortnightly subclass limits — lowerprsi.J0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | J J0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 fortnightly subclass limits Checked 2026-10-05 |
| J0 fortnightly subclass limits — upperprsi.J0.bounds.fortnightly.upper | 1000 EUR | 2026-01-01 | 2027-01-01 | J J0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 fortnightly subclass limits Checked 2026-10-05 |
| J0 monthly subclass limits — lowerprsi.J0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | J J0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 monthly subclass limits Checked 2026-10-05 |
| J0 monthly subclass limits — upperprsi.J0.bounds.monthly.upper | 2167 EUR | 2026-01-01 | 2027-01-01 | J J0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J0 monthly subclass limits Checked 2026-10-05 |
| J1 fortnightly subclass limits — lowerprsi.J1.bounds.fortnightly.lower | 1000 EUR | 2026-01-01 | 2027-01-01 | J J1 employeeordinary · fortnightly source period | At least 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J1 fortnightly subclass limits Checked 2026-10-05 |
| J1 monthly subclass limits — lowerprsi.J1.bounds.monthly.lower | 2167 EUR | 2026-01-01 | 2027-01-01 | J J1 employeeordinary · monthly source period | At least 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17J1 monthly subclass limits Checked 2026-10-05 |
| K1 fortnightly subclass limits — lowerprsi.K1.bounds.fortnightly.lower | 200 EUR | 2026-01-01 | 2027-01-01 | K K1 employeeordinary · fortnightly source period | At least 200 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17K1 fortnightly subclass limits Checked 2026-10-05 |
| K1 monthly subclass limits — lowerprsi.K1.bounds.monthly.lower | 433 EUR | 2026-01-01 | 2027-01-01 | K K1 employeeordinary · monthly source period | At least 433 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17K1 monthly subclass limits Checked 2026-10-05 |
| S0 fortnightly subclass limits — lowerprsi.S0.bounds.fortnightly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | S S0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 fortnightly subclass limits Checked 2026-10-05 |
| S0 fortnightly subclass limits — upperprsi.S0.bounds.fortnightly.upper | 1000 EUR | 2026-01-01 | 2027-01-01 | S S0 employeeordinary · fortnightly source period | From 0 EUR up to 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 fortnightly subclass limits Checked 2026-10-05 |
| S0 monthly subclass limits — lowerprsi.S0.bounds.monthly.lower | 0 EUR | 2026-01-01 | 2027-01-01 | S S0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 monthly subclass limits Checked 2026-10-05 |
| S0 monthly subclass limits — upperprsi.S0.bounds.monthly.upper | 2167 EUR | 2026-01-01 | 2027-01-01 | S S0 employeeordinary · monthly source period | From 0 EUR up to 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S0 monthly subclass limits Checked 2026-10-05 |
| S1 fortnightly subclass limits — lowerprsi.S1.bounds.fortnightly.lower | 1000 EUR | 2026-01-01 | 2027-01-01 | S S1 employeeordinary · fortnightly source period | At least 1000 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S1 fortnightly subclass limits Checked 2026-10-05 |
| S1 monthly subclass limits — lowerprsi.S1.bounds.monthly.lower | 2167 EUR | 2026-01-01 | 2027-01-01 | S S1 employeeordinary · monthly source period | At least 2167 EURprsi reckonable earnings Source basis: not applicable | Appendix rounded subclass bands; weekly reckonable earnings determine contribution/credit. A0 entry minimum requires at least 38 each week. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16–17S1 monthly subclass limits Checked 2026-10-05 |
| DSP payments and qualifying similar payments — rateusc.exempt.dsp.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceDSP payments and qualifying similar payments Checked 2026-10-05 |
| Income already subject to DIRT — rateusc.exempt.dirt.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceIncome already subject to DIRT Checked 2026-10-05 |
| Early childcare supplement — rateusc.exempt.childcare_supplement.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceEarly childcare supplement Checked 2026-10-05 |
| Qualifying exempt employer benefits — rateusc.exempt.employer_benefits.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceQualifying exempt employer benefits Checked 2026-10-05 |
| Qualifying childcare-services relief income — rateusc.exempt.childcare_relief.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceQualifying childcare-services relief income Checked 2026-10-05 |
| Qualifying rent-a-room relief income — rateusc.exempt.rent_room.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceQualifying rent-a-room relief income Checked 2026-10-05 |
| Qualifying scholarship income — rateusc.exempt.scholarships.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceQualifying scholarship income Checked 2026-10-05 |
| Qualifying pre-retirement AVC access — rateusc.exempt.avc_access.rate | 0% | 2026-01-01 | 2027-01-01 | taxpayerexempt_income · Annual assessment Annual rule · not divided | No income range for this parameterusc chargeable income Source basis: annual assessment | Exempt only where the official exemption applies. See Revenue USC exemptions page and manual section 12; this register does not determine relief eligibility. | reviewedReference only Legal status: enacted | Official guidanceQualifying pre-retirement AVC access Checked 2026-10-05 |
| Class P weekly reporting threshold — lowerprsi.P.bounds.weekly.lower | 48 EUR | 2026-01-01 | 2027-01-01 | P P self_employedoptional_fisher · weekly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P weekly reporting threshold Checked 2026-10-05 |
| Class P fortnightly reporting threshold — lowerprsi.P.bounds.fortnightly.lower | 96 EUR | 2026-01-01 | 2027-01-01 | P P self_employedoptional_fisher · fortnightly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P fortnightly reporting threshold Checked 2026-10-05 |
| Class P monthly reporting threshold — lowerprsi.P.bounds.monthly.lower | 208 EUR | 2026-01-01 | 2027-01-01 | P P self_employedoptional_fisher · monthly source period | No income range for this parameterprsi reckonable earnings Source basis: not applicable | Rounded reporting bands from SW14 appendix; actual Class P uses annual income above 2,500, minimum 200, and is additional to Class S. | reviewedReference only Legal status: enacted | DSP SW14 Brochure: printed p16Class P monthly reporting threshold Checked 2026-10-05 |
| National minimum hourly wage — under 18minimum-wage.under18.hourly_rate | 9.91 EUR per hour | 2026-01-01 | 2027-01-01 | employernational_minimum_wage · hourly source period | Age under 18 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.70% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2026; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 18minimum-wage.age18.hourly_rate | 11.32 EUR per hour | 2026-01-01 | 2027-01-01 | employernational_minimum_wage · hourly source period | Age 18 to below 19 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.80% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2026; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 19minimum-wage.age19.hourly_rate | 12.74 EUR per hour | 2026-01-01 | 2027-01-01 | employernational_minimum_wage · hourly source period | Age 19 to below 20 yearsminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.90% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2026; age-based table Checked 2026-10-08 |
| National minimum hourly wage — age 20 and overminimum-wage.adult20plus.hourly_rate | 14.15 EUR per hour | 2026-01-01 | 2027-01-01 | employernational_minimum_wage · hourly source period | Age 20 years and overminimum wage reckonable pay Source basis: not applicable | Age at the time worked; age lower bound inclusive and upper bound exclusive. Excludes qualifying craft apprentices and close relatives of a sole-trader employer. Sectoral orders may require a higher rate.100% of adult national minimum wage; WRC published cent amount. Hourly rate for reckonable pay over the pay reference period, not an annual salary or payroll deduction. Board/lodging offsets and sectoral rates are not included in this first wage dataset. | reviewedReference only Legal status: enacted | WRC wage rates Legal orderRates from 1 January 2026; age-based table Checked 2026-10-08 |
How to read this register
A year includes every effective period. A date narrows those periods, but cannot choose a PRSI class or reduced-USC eligibility for you. Numerical parameters in a group are used together; a rate alone is insufficient.
Main and batch calculators use standard USC and ordinary Class A with a visibly selected PRSI period. Their annual results repeat that period’s regime as an estimate. Payroll retains existing periodic/RPN/manual PAYE behaviour. Other PRSI classes, reduced USC and surcharges remain reference-only unless explicitly listed in the capability snapshot. Pension/learning tools and 2024/2025 legacy calculators have not been migrated.
Period view is a reference display. Income Tax Cut-Off-Point equivalents are rounded up to a cent; USC ceilings and individual credit equivalents are rounded to the nearest cent. Combined credits must be calculated from the combined annual entitlement, rather than adding rounded individual slices. Revenue’s period allocation examples explain annual ÷ 52, 26 or 12; the Employers’ Guide to PAYE explains how the RPN and pay period govern deductions. Downloads retain their original source periods.
Evidence and review
Values were extracted from Revenue, Department of Social Protection and Workplace Relations Commission guidance, with wage orders linked to the Irish Statute Book, then checked in a separate verification pass by the same implementer. This is not a separate-person payroll audit. SW14 printed page numbers are shown alongside direct brochure links. Known source inconsistencies are explained on the affected rows.
Revenue information is adapted under CC BY 4.0; see Revenue reuse terms. PRSI facts are structured with attribution to the Department of Social Protection, with brochures linked at their official host. This register is an adaptation with no official endorsement. Check the linked official source for full eligibility.