Reading your HSE payslip
HSE payslips are dense with abbreviations that are rarely explained at induction. This page sets out what each line means, what it should roughly be, and the two checks worth making on every payslip.
Earnings
Annual salary divided into fortnightly payments; shown here for intern point 1 (€47,127). The figure is set by your increment point, which is worth checking after each changeover.
Call allowances, rostered overtime, and weekend and night premiums, paid in arrears, so a busy period appears on a later payslip. This income is taxed in full but is not pensionable, so it carries no pension or ASC deductions.
Deductions
Income tax: 20% on the first €44,000 a year for a single person and 40% above that, reduced by tax credits of €4,000 a year (about €154 per fortnight) for most employees. A sudden jump in this line after rotation usually means emergency tax; register the employment in myAccount.
Universal Social Charge on gross income: 0.5% to €12,012, 2% to €28,700, 3% to €70,044, and 8% on the balance. It is not reduced by tax credits or by pension contributions.
Class A social insurance at 4.2%, rising to 4.35% from 1 October 2026. PRSI funds the State Pension, Illness Benefit and Maternity Benefit. State Pension eligibility requires 520 paid weeks, counted from your first payslip.
The Single Scheme pension contribution: 3% of pensionable pay plus 3.5% of pensionable pay above approximately €31,235. It attracts income-tax relief at the marginal rate and funds a career-average pension and retirement lump sum in addition to the State Pension.
Additional Superannuation Contribution, formerly the pension levy. Nothing is charged below €34,500 of pensionable pay, 3.33% applies to €60,000, and 3.5% above that. It is tax-relieved but builds no additional benefit, and does not apply to on-call income.
Voluntary deductions only: IMO subscription, health insurance through payroll, income protection group schemes, Cycle to Work or TaxSaver salary sacrifice, and credit union savings.
The amount paid into your account. For intern point 1 with no on-call, approximately €1,412 per fortnight, or €36,700 a year. The take-home calculator covers every grade, point and on-call level.
Earnings
Basic pay
Your annual salary divided into fortnightly payments. The figure is determined by your grade’s scale and your increment point, and you move up a point for each year of service in the grade. Check the point after every July changeover: new employers regularly restart people at point one, and the difference amounts to thousands per year. Every scale and point is listed here, with the corresponding take-home pay.
On-call, overtime and unsocial hours
Call allowances, rostered overtime, and weekend and night premiums. This line varies considerably between specialties and rosters, and it is paid in arrears, so a busy call period appears on a later payslip. It is taxed in full but is not pensionable, so it carries no pension or ASC deduction.
Allowances
Present only for some posts: the GP registrar allowance and temporary consultant responsibility payments are the common examples. If an unfamiliar allowance appears, query it with payroll rather than assuming it is correct; overpayments are recouped.
Deductions
PAYE (income tax)
Charged at 20% on the first €44,000 (single person, 2026) and 40% above that, reduced by tax credits of €2,000 personal plus €2,000 employee for most people, about €154 per fortnight. Married couples can transfer credits and part of the rate band between them.
USC (Universal Social Charge)
A separate tax on gross income: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044, and 8% on the balance. It is not reduced by tax credits, and unlike PAYE it is not reduced by pension contributions.
PRSI
Class A, at 4.2% of gross pay, rising to 4.35% on 1 October 2026. PRSI funds specific entitlements: the State Pension, Illness Benefit and Maternity Benefit. The State Pension requires 520 paid weeks (ten years) of contributions, counted from your first intern payslip.
Superannuation (pension)
Anyone who joined the public service from 2013 is in the Single Public Service Pension Scheme: 3% of pensionable pay plus 3.5% of pensionable pay above approximately €31,235 (twice the State Pension). Contributions attract income-tax relief at the marginal rate, so the net cost is about 60% of the deduction for a higher-rate taxpayer. What the scheme pays at retirement, and how to add to it, is covered in the pension guide.
ASC (Additional Superannuation Contribution)
Formerly known as the pension levy. For Single Scheme members: nothing on the first €34,500 of pensionable pay, 3.33% to €60,000, and 3.5% above. Members of the pre-2013 schemes pay considerably more (10% and 10.5% in the same bands). ASC receives income-tax relief but builds no additional benefit, and it applies only to pensionable pay, never to on-call income.
Voluntary deductions
- IMO subscription: union dues, deducted at source for members
- Health insurance: where paid through payroll
- Income protection: group-scheme premiums, where subscribed
- Cycle to Work / TaxSaver: salary-sacrifice deductions, taken before tax
- Credit union: voluntary savings deductions
Emergency tax at rotation
Why the first payslip after changeover is often wrong
Two checks worth making every payday
| Check | Where |
|---|---|
| Increment point matches your years in grade | Basic pay line against the published scale |
| Cumulative tax basis, not week-one or emergency | Tax basis field, or myAccount |
Download a PDF of every payslip before you rotate: portal access usually ends with the old employment, and mortgage applications require recent payslips later. See the mortgage guide for the full document list.
Sources
More money guides
This is general information for the 2026 tax year, last reviewed 4 August 2026. It is not financial, tax, or investment advice. For decisions about your own circumstances, consult the official sources linked on each page or a qualified professional. MedPath is not affiliated with the HSE or Revenue.