If you’re paid fortnightly in Ireland, you know deductions vary by pay period. The 2025 fortnightly tax table explains exactly how tax, USC, and PRSI are withheld, helping you spot errors and plan take-home pay.
Standard rate cut-off point (single 202): €42,000 · Tax credit (single person, 2025): €1,875 · USC rate on first €12,012: 0.5% · Higher rate band (single 2025): 40% on income above €42,000 · Standard band (married couple, joint assessment, 2025): €65,200 · Employee PRSI rate (2025): 4% (Class A)
1 January2026: New bands and USC rates may apply (Irish Tax Hub)
Employers will need to use updated fortnightly table for 2026
he 2025fortnightly tax table rests on a handful of key numbers that determine how much comes out of each pay cheque.
Label
Value
Standard rate band (single)
€42,000
Higher rate (single)
40%
Tax credits (single employee)
€3,750
Married standard rate band (joint)
€65,200
USC first band rate
0.5% up to €12,012
USC second band rate
2% from €12,012 to €25,760
USC third band rate
4.5% from €25,760 to €70,044
USC highest rate
8% over €70,044
Employee PRSI (Class A)
4% on all earnings (no ceiling)
Fortnightly cut-off point (single, standard rate)
€42,000 / 26 = €1,615.38
The upshot
For a single employee earning €1,615.38 or less per fortnight, any overtime or bonus that pushes you above that threshold immediately costs 40% tax—the cut-off resets each period, so the higher rate is per-pay only.
What are the tax bands in Ireland for 2025?
Standard rate band and higher rate
Single person standard rate band: €42,000 (Revenue Ireland (government tax authority))
Fortnightly cut-off for single person: €42,000 ÷ 26 = €1,615.38
The implication: for a single employee earning €1,615.38 or less per fortnight, all income is taxed at 20%. Above that, the40% triggers — a clearpoint to watch on your payslip.
Why this matters
Because the cut-off resets each fortnight, a bonus or overtime in one period can push you into the higher rate for that period only, without affecting the rest of year.
USC is applied cumulatively on a fortnightly basis, with cut-off points divided by 26 (HSE Payroll Guide)
Fortnightly cut-off example: first band = €12,012 ÷ 26 = €461.54
Exemptions from USC
No USC if total income is €13,000 or less (Irish Tax Hub)
Reduced rates (0.5% and % only) for medical card holders and those aged 70+ with income under €60,000
The pattern: USC progression is steep — from0.5% to 8% — so high earners see a significant bite. For a fortnightly paid employee earning €2,000 per period, USC roughly €34.50, but for €4,000 it jumps to €175.
What is the tax free allowance for a single person in Ireland?
Understanding tax credits vs tax-free allowance
Tax credits directly reduce your tax bill, not your taxable income
Total credits: €3,750 — taken off your tax each year
Fortnightly: €3,750 ÷ 26 = €144.23 credit per pay period
Additional credits (e.g., rent, health)
Rent credit: up to €750 per year (single) or €1,500 (married) (Revenue Ireland (credit))
Health expenses relief: 20% on qualifying costs
The catch: a tax-free allowance doesn’t exist in Ireland — credits are deducted from the tax you owe, not from income. So someone earning €42,000 owes €8,400 (at 20%) minus €3,750 in credits, net €4, net €4,650.
How much can a married couple earn before tax in Ireland?Joint assessment and standard rate band
Married couple (joint assessment) standard band: €65,200 in 2025 (Revenue Ireland)
Additional €27,800 for second spouse if both earn
Home carer tax credit
Up to €1,800 (Revenue Ireland (home carer credit))
Income limit for carer spouse: €7,200
Transfer of tax credits between spouses
Credits can be transferred between maximize take-home
Unused credits of one spouse can be shifted
The trade-off: joint assessment usually works best when one spouse earns significantly less or not at all. If both earn high incomes, separate assessment may be better — but that’s exception, not the rule.
How does the income tax Ireland calculator work?
Using the Revenue tax calculator for fortnightly pay
Revenue calculator available at revenue.ie (tax authority calculator)
Uses cumulative tax basis by default
Inputting pay and deductions
Enter gross for the fortnight
Enter tax credits and USC cut-offs (calculator divides them for you)
PRSI is automatically applied
Interpreting results to official table
The calculator shows the same figures as table
Double-check manual deductions official table
Bottom line: For a single employee earning €1,500 per fortnight, the take is roughly €1,286 (after tax, USC, USC, and PRSI). The calculator and table align, removing guesswork for the employee.
How to use the fortnightly tax table for 2025 (step by step)
Find the tax credit cut-off point — single: €3,750 credit, €42,000 cut-off. Divide by 26 for fortnightly: €144.23 credit, €1,615.38 cut-off. (Revenue Ireland)
Calculate cumulative gross pay for the year to date (up to current fortnight).
Apply the cumulative basis — multiply fortnightly credit and cut-off by number of fortnights worked. (HSE Payroll Guide)
Compute tax: if cumulative gross ≤ cumulative cut-off, tax = 20% of gross. Above that, 20% on cut-off plus 40% on excess.
Apply USC: apply cumulative USC cut-off points (€12,012, €25,760, €70,044 yearly divided by 26). Use rates 0.5%, 2%,4.
Calculate PRSI:4% on all earnings (Class A). From 1 October 2025, rate rises to4.2%. (KPMG Ireland)
Subtract total deductions (tax + PRSI) from gross. Result is net pay.
What to watch
If an employee switches jobs mid-year, cumulative basis resets unless Revenue. This can cause under-deduction at first and catch-up later.
What we know and what remains unclear facts
Standard rate band for single person 2025 is €42,000 (Revenue Ireland).
USC rates and bands for 2025 published by Revenue.
Tax credits for 2025 remain at €1,875 each (personal and employee).Fortnightly pay calculation uses cumulative basis with divided credits and cut-offs.
What’s still unclear
Whether there will be mid-year adjustments to tax table (unlikely, not guaranteed).
Exact PRSI treatment for certain employments (e.g., multiple jobs) may require individual check with Revenue.
What the experts say
“For cumulative basis, an employer must apply tax credits, tax cut-off points and USC cut-off points in table.”
– Revenue Commissioners (official)
“Cumulative Tax is calculated as: Gross pay less (Superannuation + ASC + AVCs + …) × annual rate then fortnightly divisor.”
– HSE Payroll Guide (16 Dec 2025)
an employer to apply the, or verify each payslip using calculator method above. Getting familiar now means no surprises later.
The implication: for an employee paid hourly, double-checking against the Revenue table removes uncertainty—after all, the numbers are set annually.
Look the column matches the tax credit and-off point. The table shows cumulative tax and USC due for each band. (Revenue Ireland)
What is the cumulative basis for tax deduction?
It means your tax credits and cut-off points accumulate over each you add the period’s to those already used, then calculate tax on total earnings. (HSE Payroll Guide)
How do I correct an over- or under-deduction of tax on a pay?
The employer adjusts in next period using the basis — the difference automatically corrected by yearly total. For large errors, contact Revenue for large errors. (Revenue Ireland (contact))
Where can I download the official fortnightly table 2025 PDF?
Revenue publishes the tables Revenue Ireland (tax tables)
What if my pay period is not exactly2 weeks (e.g.,14 vs15 days)?
Use the fortnightly table for14-15 periods. For non-standard cycles, use the weekly table adjusted.
Do USC cut-off points change for fortnightly for fortnightly pay?
Yes — they are divided by26. For band €12,012 becomes €461.54 per fortnight. (Revenue Ireland (USC))
How do I apply the tax table for a couple with joint assessment?
Use the married standard of €65,200 (or €93,000 if both earn). Tax credits same as single, can be transferred.
happens ifan employee has multiple jobs and fortnightly pay periods differ?
Each employer uses its own table. The employee may claim additional through Revenue to avoid overpayment.
We use essential cookies to run this site and, with your consent, analytics and advertising cookies to improve it and support our journalism. See our Cookie Policy and Privacy Policy.
