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Payslip check 2027
Your take-home pay with Budget 2027 rates — and how to read an Irish payslip
Note: Check at the start of the year: Budget 2027 rates apply from 1 January 2027 once the Finance Act is passed.
Employee: [YOUR NAME], [YOUR JOB], [EMPLOYER]
From your Tax Credit Certificate
Item Yours
Tax credits for the year €[CREDITS]
Standard rate cut-off point €[SRCOP]
Pay frequency [WEEKLY / FORTNIGHTLY / MONTHLY]
Basis [CUMULATIVE / WEEK 1]
Expected payslip against your payslip
Line Expected On my payslip Difference
Gross pay €[AMOUNT] €[AMOUNT] €[DIFFERENCE]
Income tax (PAYE) €[AMOUNT] €[AMOUNT] €[DIFFERENCE]
USC €[AMOUNT] €[AMOUNT] €[DIFFERENCE]
PRSI €[AMOUNT] €[AMOUNT] €[DIFFERENCE]
Pension €[AMOUNT] €[AMOUNT] €[DIFFERENCE]
Net pay €[NET] €[NET] €[DIFFERENCE]
Rates 2027
What Rate Note
Income tax 20% up to the standard rate cut-off point, 40% above Single person €46,500 (2026: €44,000)
Tax credits Personal €2,125 + Employee (PAYE) €2,125 = €4,250 Each +€125 on 2026; Rent Tax Credit €1,150 single
USC Nothing if income is €13,000 or less; otherwise 0.5% to €12,012, 2% to €30,300, 3% to €70,044, 8% above 2% band raised from €28,700
PRSI (Class A) 4.35% of all earnings over €352 a week; credit up to €12 a week for €352.01–€424 4.35% since 1 October 2026
Minimum wage €14.94 an hour from 1 January 2027 (aged 20 and over) €14.15 in 2026; requires legislation
How to read an Irish payslip
On the payslip What it means
Gross pay Your pay before anything is taken off, including overtime, bonuses and benefit-in-kind.
PAYE Income tax: 20% and 40% minus your tax credits. Your employer uses the Revenue Payroll Notification (RPN).
Tax credits / SRCOP Your yearly tax credits and standard rate cut-off point, on your Tax Credit Certificate in myAccount. Split by week or month.
USC Universal Social Charge on gross pay — pension contributions don't reduce it.
PRSI Social insurance, Class A for most employees. Pays for State Pension, Illness Benefit and more.
Cumulative basis Normal: credits and bands build up through the year, so overpaid tax comes back on later payslips.
Week 1 / Month 1 basis No build-up: each payslip on its own. Common in a new job until Revenue updates the RPN.
Emergency tax No RPN (no PPSN or job not registered in myAccount): higher tax until you register the job.
If something looks wrong
Check that your job is registered in Revenue myAccount and that your tax credits are allocated to it (Manage your tax 2027).
Emergency tax or Week 1 basis on the first payslips of the year or in a new job? Once Revenue updates your employer, the cumulative basis gives the tax back.
Ask payroll in writing, quoting the line and the amount; keep the payslip.
Underpaid wages or no payslip? Your employer must give a written statement of pay and deductions — the Workplace Relations Commission can help.
Sources: gov.ie «Your guide to Budget 2027» (6 October 2026); Citizens Information — income tax, USC, PRSI, minimum wage; Revenue — tax rates and USC. An estimate for steady pay on the cumulative basis, not tax advice.