PRSI Limits for Employees   2010 2011 PRSI First €127 per week - 0% Balance to €75,036 - 4% First €127 per week - 0% Balance - 4% Employees earning €352 or less p/week are exempt from PRSI. In any week in which an employee is subject to full rate PRSI the first €127 of weekly earnings are disregarded. PRSI Limits for Employers   2010 2011 PRSI < €365 per week - 8.5% > €365 per week - 10.75% < €365 per week - 8.5% > €365 per week - 10.75% PRSI Limits for Self Employed (including proprietary directors)   2010 2011 PRSI 3% of earnings with no ceiling 4% of earnings with no ceiling The minimum annual PRSI contribution is €253.

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