HSE take-home pay calculator
Your HSE grade and point on the scale after Single Scheme pension, income tax, USC and PRSI, on the 1 June 2026 pay scales and 2026 Irish tax rates.
The Public Service Agreement 2024 to 2026 has ended, and a new agreement had not been reached when we checked on 21 October 2026. New pay rises would change these scales. Tax figures are for 2026; Budget 2027 changes apply from 1 January 2027.
Estimated take-home pay a month · Staff nurse or staff midwife · 2026
€2,582.26
€30,987.06 a year, €595.91 a week. Deductions take 18.8% of €38,166 gross pay.
Your pay and deductions
The 1 June 2026 rate for a full year, with a month as one twelfth of it.
| Item | Year | Month |
|---|---|---|
| Basic payStaff nurse or staff midwife (2135), point 1: €38,166 full time | €38,166 | €3,180.50 |
| Single Scheme pension3% of pay plus 3.5% of pay above €31,234.95 | −€1,387.57 | −€115.63 |
| Additional Superannuation Contribution0% to €34,500, 3.33% to €60,000, 3.5% above | −€122.08 | −€10.17 |
| Income tax20% on €36,656.35, 40% on €0 of €36,656.35 after pension, less €4,000 credits | −€3,331.27 | −€277.61 |
| USCOn gross pay; pension contributions are not taken off first | −€677.80 | −€56.48 |
| PRSI4.35% of gross pay | −€1,660.22 | −€138.35 |
| Take-home pay | €30,987.06 | €2,582.26 |
Next point: point 2 pays €40,158 full time, about €107.54 a month more after deductions.
Critical Skills Employment Permit: the general minimum is €40,904 a year from 1 March 2026, and this point is below it full time (€38,166). Qualifying public service posts paid on agreed public pay scales are exempt from that minimum. See our Critical Skills Employment Permit guide. More about the role: Nurses in Ireland.
An estimate for planning only, using the 2026 figures linked on this page. It is not tax, pension or financial advice. Figures are for HSE employees on the consolidated pay scales; Section 38 and 39 bodies and private employers may pay differently. Allowances, overtime and premium pay are not included, and your tax credits, emergency tax and the timing of pay rises all change what you take home. Check your payslip, your payroll team and Revenue.
Method
How it works
- Step 1
Grade and point
Your grade and point on the scale give the annual salary from 1 June 2026, pro rata to your hours. - Step 2
Pension and ASC
Single Scheme contributions and the Additional Superannuation Contribution come off before income tax. - Step 3
Tax and credits
Income tax at 20% and 40% for your tax status, less the personal and employee tax credits. - Step 4
USC and PRSI
Both are charged on gross pay, with no pension relief, at the PRSI rate for the period you choose.
Worked example
Staff nurse, point 1, single
- 1Gross pay: staff nurse point 1€38,166
- 2Single Scheme: 3% of pay plus 3.5% of €6,931.05 above €31,234.95−€1,387.57
- 3ASC: 3.33% of €3,666 above €34,500−€122.08
- 4Income tax: 20% of €36,656.35 = €7,331.27, less €4,000 credits−€3,331.27
- 5USC on gross pay0.5% to €12,012, 2% to €28,700, 3% on the rest−€677.80
- 6PRSI: 4.35% of gross pay−€1,660.22
- 7Take-home pay for the year€30,987.06
Take-home pay a month
€2,582.26
€595.91 a week. Over calendar 2026, with PRSI at 4.2% until October, it comes to €2,585.83 a month.
The formula
How the calculator works it out
- 1Gross pay = the point on the HSE scale from 1 June 2026 × your share of full-time hours.
- 2Single Scheme contribution = 3% of gross pay + 3.5% of gross pay above twice the annual State Pension (Contributory): 2 × €299.30 × 52.18 weeks = €31,234.95. The HSE FAQ's own annual State Pension figure uses the same 52.18-week year. Your payroll may pro-rate this offset if you work part time.
- 3ASC = 3.33% of gross pay from €34,500 to €60,000 + 3.5% above €60,000.
- 4Taxable pay = gross pay − Single Scheme contribution − ASC. Pension relief applies to income tax only.
- 5Income tax = 20% of taxable pay up to your band (€44,000 single, €53,000 married with one income) + 40% above it, less tax credits (€2,000 personal or €4,000 married, plus the €2,000 employee credit). For two-income couples the band is shared as Revenue allows, and the married credit is split equally.
- 6USC = 0.5% of the first €12,012 + 2% to €28,700 + 3% to €70,044 + 8% above, on gross pay, unless income is €13,000 or less.
- 7PRSI = the Class A rate × gross pay, when weekly pay is over €352, less the PRSI credit between €352 and €424. Calendar 2026 uses (4.2% × 9 + 4.35% × 3) ÷ 12.
- 8Take-home pay = gross pay − pension − ASC − income tax − USC − PRSI.
HSE salary scales from 1 June 2026
| Grade (code) | Point 1 to top |
|---|---|
| Staff nurse or staff midwife (2135)13 points, the last a long service increment | €38,166 to €56,59213 points, the last a long service increment |
| Mental health staff nurse (2674)13 points, the last a long service increment | €38,908 to €56,94813 points, the last a long service increment |
| Senior staff nurse (general) (2173)Single rate | €59,278Single rate |
| Clinical nurse manager 1 (2127)9 points, the last a long service increment | €57,780 to €70,0879 points, the last a long service increment |
| Clinical nurse manager 2 (2119)11 points, the last a long service increment | €62,699 to €79,22711 points, the last a long service increment |
| Advanced nurse practitioner (general) (2267)9 points | €72,843 to €89,8949 points |
| Intern (1554)Single rate | €47,127Single rate |
| Senior house officer (1012)7 points | €55,292 to €75,6237 points |
| Registrar (1538)6 points | €70,276 to €82,7566 points |
| Specialist registrar (1628)7 points | €78,786 to €98,0917 points |
| Physiotherapist (314X)14 points, the last a long service increment | €45,514 to €65,06814 points, the last a long service increment |
| Senior physiotherapist (3158)9 points | €65,197 to €76,7679 points |
| Pharmacist (3247)10 points, the last a long service increment | €50,485 to €80,75810 points, the last a long service increment |
| Radiographer (3093)14 points, the last a long service increment | €44,956 to €64,23514 points, the last a long service increment |
Effective 1 June 2026. Source: Department of Health: health sector consolidated salary scales from 1 June 2026; HSE: pay scales for HSE staff. Checked 21 October 2026.
Income tax 2026
| Item | 2026 |
|---|---|
| 20% band: singleIncome above the band is taxed at 40% | €44,000Income above the band is taxed at 40% |
| 20% band: married, one income | €53,000 |
| 20% band: married, two incomesThe increase is the lower earner's income, up to €35,000, and cannot be transferred | €53,000 + up to €35,000The increase is the lower earner's income, up to €35,000, and cannot be transferred |
| Personal tax credit | €2,000 single, €4,000 married |
| Employee (PAYE) tax credit | €2,000 |
Effective 1 January to 31 December 2026. Source: Revenue: tax rates, bands and reliefs. Checked 21 October 2026.
Universal Social Charge 2026
| Income | Rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
| ExemptionAbove it, USC is due on all income | Income of €13,000 or lessAbove it, USC is due on all income |
Effective 1 January to 31 December 2026. Source: Revenue: USC standard rates and thresholds; Revenue: Universal Social Charge (USC). Checked 21 October 2026.
PRSI, Class A employee
| Period | Rate |
|---|---|
| 1 October 2025 to 30 September 2026 | 4.2% |
| From 1 October 2026 | 4.35% |
| Weekly pay of €352 or less | No employee PRSI |
| Weekly pay €352.01 to €424Tapers to nothing at €424 | PRSI credit up to €12 a weekTapers to nothing at €424 |
Effective 4.2% from 1 October 2025; 4.35% from 1 October 2026. Source: Department of Social Protection: PRSI contribution rates and user guide from 1 October 2025 (advance notice). Checked 21 October 2026.
Single Scheme pension contributions
| Contribution | Rate |
|---|---|
| Main contribution | 3% of pensionable pay |
| PlusTwice the State Pension (Contributory) of €299.30 a week, over 52.18 weeks | 3.5% of pay above €31,234.95Twice the State Pension (Contributory) of €299.30 a week, over 52.18 weeks |
| ASC up to €34,500 | 0% |
| ASC €34,500 to €60,000 | 3.33% |
| ASC above €60,000 | 3.5% |
Effective 2026 (ASC rates unchanged for 2026; State Pension rate from January 2026). Source: HSE: Single Public Service Pension Scheme FAQs; Department of Health Circular 2/2026: pay adjustments from 1 June 2026 and ASC for 2026; Department of Social Protection: SW19 rates of payment 2026. Checked 21 October 2026.
Critical Skills Employment Permit minimum
| Applicant | Minimum a year |
|---|---|
| Relevant degree or higher | €40,904 |
| Qualifying public service rolesPaid under public pay agreements instead | ExemptPaid under public pay agreements instead |
Effective 1 March 2026. Source: Department of Enterprise, Tourism and Employment: employment permit salary thresholds roadmap. Checked 21 October 2026.
FAQ
Questions about HSE take-home pay
About €2,582.26 a month at point 1 of the HSE staff nurse scale (€38,166 a year from 1 June 2026), for a single person working full time in the Single Scheme, at the PRSI rate from 1 October 2026. That is after €1,387.57 pension, €122.08 ASC, €3,331.27 income tax, €677.80 USC and €1,660.22 PRSI a year.
Most staff who joined the public service from 1 January 2013, including most international recruits, are in the Single Public Service Pension Scheme. Members pay 3% of pensionable pay plus 3.5% of net pensionable pay, which is pay above twice the State Pension (Contributory). With the 2026 State Pension of €299.30 a week, that is about €31,234.95 a year.
A further pension contribution most public servants pay. For Single Scheme members in 2026 it is 0% on pay up to €34,500, 3.33% from €34,500 to €60,000 and 3.5% above €60,000, as set out in Department of Health Circular 2/2026. Like the main contribution, it gets income tax relief but not USC or PRSI relief.
Class A employee PRSI rose from 4.2% to 4.35% on 1 October 2026, as announced in the Department of Social Protection's advance notice of PRSI rates. Choose "From 1 Oct 2026" to match a current payslip, or "Calendar 2026" for the whole year's total.
The general Critical Skills minimum is €40,904 a year from 1 March 2026. The Department of Enterprise, Tourism and Employment says qualifying public service roles paid under public pay agreements are exempt from that threshold, so HSE posts on the agreed scales are assessed on the scale itself. Staff nurse point 1 is €38,166.
At point 1 of the SHO scale (€55,292) a single person takes home about €3,371.88 a month before allowances, overtime and on-call. A staff grade physiotherapist at point 1 (€45,514) takes home about €2,978.96 a month on the same basis.
No. The calculator uses basic pay on the consolidated scales. Location and qualification allowances, premium pay for nights, Sundays and public holidays, overtime and on-call are extra and are taxed when paid.
Yes, they may. The Public Service Agreement 2024 to 2026 has ended and talks on a new agreement were under way when we checked, so new pay rises could change the scales. Budget 2027 was announced on 6 October 2026, and its tax changes take effect from 1 January 2027; this calculator uses 2026 rates.
Sources
Where the figures come from
- 1Department of Health: health sector consolidated salary scales from 1 June 2026
- 2HSE: pay scales for HSE staff
- 3Revenue: tax rates, bands and reliefs
- 4Revenue: USC standard rates and thresholds
- 5Revenue: Universal Social Charge (USC)
- 6Department of Social Protection: PRSI contribution rates and user guide from 1 October 2025 (advance notice)
Show all 10 sourcesShow fewer sources
Free tools
More planning tools
Route finder
Who do I register with, and what are the steps?Pick your profession and the country you want to work in. See the regulator, the steps and the exams for that route, with links to the full guide.Best for: choosing a countryOpen the toolCost estimator
What will registration cost me in official fees?Every official fee for your route, itemised and totalled in the destination's currency, with the source and the date we checked it.Best for: budgeting the moveOpen the toolNHS pay bands
What would I earn in the NHS, and at which band?Agenda for Change bands and pay points for 2026/27, and the band each profession usually starts at in the NHS.Best for: comparing pay offersOpen the toolVisa cost calculator
What will the Health and Care Worker visa cost my family?What the published GOV.UK fees add up to for you and your family on a Health and Care Worker visa, set against a standard Skilled Worker visa, with the savings to show and your employer's costs.Best for: budgeting the visaOpen the toolSalary checker
Does this salary meet the published visa salary rule?Compare an NHS or health job offer with the salary rule the Immigration Rules publish for its occupation code, band or grade, nation and hours.Best for: checking a job offerOpen the toolSettlement dates
When can I apply to settle, and do my trips abroad count against me?Count the dates the published rules use for UK indefinite leave to remain and for Irish Stamp 4, long-term residence and citizenship, with your trips abroad checked against the absence limit.Best for: planning settlementOpen the toolBlue Card salary
Does my salary offer meet the Blue Card threshold?Compare a job offer with the published 2026 EU Blue Card salary thresholds in Germany, the Netherlands, Austria, France and Sweden, and with the Dutch highly skilled migrant amounts.Best for: checking a job offerOpen the toolNHS take-home pay
What will I take home each month on an NHS band?Your Agenda for Change band and pay point after income tax, National Insurance, NHS Pension and student loan, for England, Wales or Scotland in 2026/27.Best for: budgeting your payOpen the toolEnglish score checker
Do my English test scores meet my regulator's rules?Enter your IELTS, OET or other English test scores and see, skill by skill, whether they meet the NMC, GMC, HCPC, NMBI and other regulators' published rules, including combined sittings and expiry dates.Best for: checking test scoresOpen the toolTimeline calculator
How long will registration take me?See how long registration takes with the NMC, HCPC, NMBI, Medical Council, CORU or BIG register, stage by stage, from each regulator's published service standards.Best for: planning your start dateOpen the tool