Calculation methodology
How the estimate works
Net Pay Ireland converts the values you enter into an annual estimate, applies the relevant 2026 deductions, and then divides the result into your selected pay view.
Income Tax and credits
The standard single-person rate band is €44,000. Income within the applicable band is taxed at 20%, with the balance taxed at 40%. Tax credits reduce Income Tax only and cannot reduce it below zero.
Married and civil-partnership estimates use the 2026 bands in Revenue guidance. For two incomes, the additional band is capped at €35,000 or the lower earner's income, whichever is lower.
USC, PRSI and ASC
USC is calculated using the 2026 bands and the €13,000 exemption threshold. Employee PRSI uses Class A assumptions. For two-income household estimates, USC and PRSI are calculated separately for each person.
Optional public-sector ASC is calculated on base employment income using the selected scheme. The first threshold is €34,500. ASC is an additional deduction and does not alter Income Tax, USC or PRSI.
Pension and employment income
Allowable employee pension contributions reduce income for Income Tax only. They do not reduce USC or PRSI. Relief is limited by Revenue's age-related percentages and the €115,000 earnings cap.
Cash bonuses, overtime and annual additional employment income are included in taxable employment income. Health-insurance BIK increases taxable pay but is not treated as cash received.
Limitations
Results are annualised estimates. Actual payroll can differ because of cumulative PAYE, payroll dates, Revenue's allocation of credits and bands, rounding, benefit treatment and personal circumstances not represented by the calculator.
This calculator is independent and is not affiliated with Revenue. It does not replace Revenue, payroll, pension, tax or financial advice.
Primary references