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Formulexa

Ireland payroll guide · 2026

Ireland PAYE, USC and PRSI 2026

Understand Ireland PAYE Income Tax, Universal Social Charge and employee PRSI for 2026 under Formulexa's documented employee profile.

Published 2026-10-05 · reviewed 2026-10-05 · next review when the underlying official profile changes

Payroll deductions guide illustration

Direct answer

Irish payroll commonly combines three distinct calculations: Income Tax after available credits, USC across its own bands, and employee PRSI under the applicable class and weekly rules.

Three deductions, three rule sets

Income Tax uses the selected supported standard-rate band and credits. USC has an exemption threshold and separate progressive rates. PRSI is modeled for Class A employment using annualized weekly pay and the documented transition credit.

A bonus or commission can be included as taxable employment income in the calculator. Payment-period payroll may differ from the annual estimate.

Scope for 2026

The current calculator supports a single PAYE employee or the documented married or civil-partner one-income branch. Two-income joint assessment, specialized credits, reduced USC and individualized pension relief remain outside the released profile.

Official sources

Apply the documented profile in the Ireland salary-after-tax calculator.