The salary is above the 2026 ceiling of €5,742 per month, so Social Insurance, the Redundancy Fund and the HRDA levy are calculated on €5,742.
| Employee | Per month | Per year |
|---|---|---|
| Gross salary | ||
| Social Insurance (8.8%) | ||
| GeSY (2.65%) | ||
| Total deductions | ||
| Net after SI & GeSY* |
| Employer | Per month | Per year |
|---|---|---|
| Social Insurance (8.8%) | ||
| GeSY (2.9%) | ||
| Social Cohesion Fund (2%) | ||
| Redundancy Fund (1.2%) | ||
| HRDA levy (0.5%) | ||
| Central Holiday Fund (8%) | ||
| Total employer contributions | ||
| Total cost to employer |
* Before income tax. Monthly figures are the annual amount divided by 12.
How the calculation works
- Social Insurance: 8.8% paid by the employee and 8.8% by the employer, on earnings up to the 2026 ceiling of €5,742 per monthly pay period (€68,904 a year for 12 salaries).
- GeSY (General Healthcare System): 2.65% from the employee and 2.9% from the employer, on annual emoluments up to €180,000.
- Social Cohesion Fund: 2% paid by the employer on total emoluments, with no ceiling.
- Redundancy Fund (1.2%) and HRDA levy (0.5%): paid by the employer on earnings up to the Social Insurance ceiling.
- Central Holiday Fund (8%): applies only where the employer is not exempt, for example for some seasonal or hourly staff. Most employers that give paid annual leave are exempt.
- 13th salary: treated as a separate pay period, so the monthly ceiling applies to it as well.
This calculator is for employed persons and gives an estimate for guidance only, based on the legislation in force at the time of publication. It does not cover self-employed persons, income tax, benefits in kind or provident fund contributions. For payroll set-up or a full gross-to-net calculation, contact us.