**Formula sketch:** `(target net + income tax + USC + PRSI + insurance) / billable days`.
Inside the rate
Income tax + USC + PRSI Class S Professional indemnity (€600–€1,500/yr) Accounting (€800–€2,000/yr)
Links
[IE calculator](/ie/) · [Freelance vs PAYE](/ie/freelance-vs-paye)
How we calculate your break-even rate
From target net we add income tax, USC, PRSI Class S, accounting + insurance, then divide by billable days (often 176 = 220 × 80%).
If you only bill 140 days, multiply revenue needs by 176 ÷ 140. Employer PRSI is the hidden comparator for negotiations.
Typical Ireland day rates (2025/2026, EUR)
Dublin-heavy B2B; med-tech and finance sit high.
| Industry | Junior (0-3y) | Mid (3-7y) | Senior (7+y) |
|---|---|---|---|
| Software | €450-700 | €700-1,100 | €1,100-1,800 |
| Design / UX | €400-650 | €650-1,000 | €1,000-1,500 |
| Consulting | €550-850 | €850-1,400 | €1,400-2,600 |
| Marketing | €350-550 | €550-850 | €850-1,300 |
| Finance | €450-700 | €700-1,100 | €1,100-1,700 |
Your rate must replace **employer PRSI**, **benefits**, and **paid leave**.
What to say when clients push back on your rate
Anchor on employer PRSI (~11%) plus benefits—PAYE gross understates loaded cost.
Script: “The day rate covers USC/PRSI Class S, insurance, and pipeline risk. If budget is fixed, we trim scope or phase.”
Day vs hour: prefer day; hourly with weekly minimum.
VAT: quote ex-VAT; show VAT on invoices when registered.
FAQ
**Day** for delivery; hourly with caps.
Enter revenue **excluding VAT**; VAT is cash-flow, not salary.
Include **employer PRSI** and benefits in the mental benchmark.
**5-10%** for guaranteed days/month can work.
**Annually** minimum; **10-15%** when booked **6+ months** ahead.
Below **~€500–600/day** in Dublin, fixed costs dominate—model yours.
Enter revenue excluding VAT if registered; our model ignores VAT cash timing.