Finance & Irish taxes · Calculator companion · By K Imports
Salary & PAYE: practical guide
This guide explains how to use the Count.ie salary & paye. Income tax, USC, PRSI and pension relief for one or two PAYE earners. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Salary & PAYE calculatorWhat to prepare
- Find the relevant statement, payslip or transaction record rather than estimating from a bank balance.
- Identify the tax year, transaction date and whether each amount is gross, net, annual or monthly.
- Separate known facts from assumed rates and check eligibility against the linked official sources.
Understand the inputs
- Tax rules
Options: 2026 — published rules; 2027 — Budget announcement (limited scope).
- Tax assessment
Options: Single; Married / civil partnership, joint assessment.
- Partner’s annual gross salary (€)
Shown when Tax assessment is married.
- Your age reached during the selected tax year
- Age reached on your birthday during the selected tax year. People born before 1 January 1958 retain their PRSI exemption (age 69+ in 2026; 70+ in 2027). Mid-year changes are not prorated.
- Partner’s age reached during the selected tax yearAdvanced
- Age reached on your birthday during the selected tax year. People born before 1 January 1958 retain their PRSI exemption (age 69+ in 2026; 70+ in 2027). Mid-year changes are not prorated.
Shown when Tax assessment is married.
- Partner’s annual pension (€)Advanced
Shown when Tax assessment is married.
- Confirmed total annual tax credits (€)Advanced
- For joint assessment, enter combined credits. Use a confirmed Revenue figure.
Shown when Use confirmed annual tax credits is true.
- Partner has full medical cardAdvanced
Shown when Tax assessment is married.
- Partner’s State Pension (Contributory) awarded for the full-year estimateAdvanced
Shown when Tax assessment is married.
The calculation method
Progressive income tax less eligible credits and age relief, plus separate USC and employee PRSI for each earner. Pension relief is limited by age and earnings.
Worked example
Illustrative inputs and their result.
Example inputs
- Tax rules
- 2026 — published rules
- Your annual gross salary (€)
- 55000
- Tax assessment
- Single
- Your age reached during the selected tax year
- 35
- Your annual employee pension (€)
- 0
- Use confirmed annual tax credits
- No
- Full medical card (not GP-only)
- No
- State Pension (Contributory) awarded for the full-year estimate
- No
- Apply age 65+ income exemption (all income entered)
- No
- Dependent children for age exemption
- 0
Calculated example result
- Take-home pay per month
- €3,523.88
- Income tax per year
- €9,200.00
- USC per year
- €1,182.82
- PRSI per year
- €2,330.63
How to interpret the result
Distinguish a tax saving, a tax bill, cash received and money remaining: they are not interchangeable. An estimate does not establish eligibility, filing compliance or when a refund will be paid.
Compare the same income or transaction under one changed assumption at a time. Keep a record of the year, date and assumptions so a change in the result can be explained.
Common mistakes to avoid
- Do not mix tax years or apply a newly announced measure to an earlier transaction.
- Avoid counting an allowance, credit, contribution or loss twice.
- Check exclusions and personal circumstances before relying on the headline result.
Assumptions and sources
Choose published 2026 rules or the Budget 2027 announcement profile. The 2027 profile cannot verify USC above €70,044 per earner and shows no guessed result. Enter age reached during the selected year. This annual estimate is not a Revenue Payroll Notification; mid-year birthdays, pension awards and income changes require pay-period calculations. Benefits in kind and auto-enrolment deductions are excluded.
Rules checked . Baseline rules year: 2026. Reviewed scope: Revenue 2026 standard PAYE bands/credits and USC bands; DSP Class A employee rates through September and from 1 October 2026.. This does not verify every selectable year, date or Budget announcement profile.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.