Enter your current salary and a raise amount or percentage, and see the real increase in take-home pay after Income Tax, USC, and PRSI — usually meaningfully less than the raise itself once you're into the 40% band.
Income Tax, USC, and PRSI are calculated separately on both the current and new salary, and the difference in combined take-home is the real effect of the raise. Once your income is above the standard rate band, the marginal portion of any raise is taxed at 40% Income Tax plus USC plus PRSI — commonly over 47% combined at the margin.
Ireland's marginal tax rate — the rate on your next euro of income — reaches roughly 47% once combined Income Tax (40%), USC (3-8%), and PRSI (4.35%) all apply above the standard rate band. A raise entirely within that zone nets meaningfully less than half of its headline amount once take-home is compared to gross.
Often yes at higher incomes — employer pension contributions aren't subject to Income Tax, USC, or PRSI in the same way salary is, so a euro of pension contribution is usually worth meaningfully more than a euro of gross salary once you're paying the marginal rate. See the Pension Relief section on the Single calculator, or the My Future Fund calculator if it's about auto-enrolment specifically.
Figures are estimates for informational purposes only, based on the assumptions you enter, and are not tax advice. Consult a tax advisor or Revenue.ie before making financial decisions.