Doctor take-home pay in Ireland
Gross salary is set by the pay scale; take-home pay is what remains after PAYE, USC, PRSI, pension contributions and ASC. Select your grade and scale point to see the net figure.
Assumes 2026 tax rules with standard credits only, PAYE income only, Single Public Service Pension Scheme membership, and Class A PRSI at 4.2% (rising to 4.35% from 1 October 2026). On-call and overtime are treated as non-pensionable. Married figures assume joint assessment with one income. Pay scales effective 1 June 2026. Figures are indicative; individual payslips will differ.
Take-home pay by grade
The table shows the first point of each scale, full-time, single, with no on-call income. It is a floor rather than a typical payslip: on-call and overtime add substantially at NCHD level, and most doctors are above point one of their scale.
| Grade (point 1) | Gross | Net per year | Net per fortnight |
|---|---|---|---|
| Intern | €47,127 | €36,716 | €1,412 |
| Senior House Officer | €55,292 | €40,545 | €1,559 |
| Registrar | €70,276 | €47,551 | €1,829 |
| Specialist Registrar | €78,786 | €51,108 | €1,966 |
| Consultant (2023 contract) | €238,221 | €117,752 | €4,529 |
How the deductions work
Five deductions are taken before pay reaches your account. PAYE is charged at 20% on the first €44,000 for a single person and 40% on the balance, reduced by €4,000 of annual tax credits. USC is charged in bands from 0.5% to 8% above €70,044 and is not reduced by credits. PRSI is 4.2% of gross pay, rising to 4.35% from 1 October 2026. The two pension deductions are the Single Scheme contribution (3% of pensionable pay plus 3.5% of pay above approximately €31,235) and ASC, an additional public-service pension charge on pensionable pay above €34,500. Both pension deductions attract income-tax relief at the marginal rate, so a euro of pension contribution costs approximately 60 cent of net pay at the higher rate.
The marginal rate above €70,044
For a line-by-line explanation of an HSE payslip, including voluntary deductions, see reading your HSE payslip. If a payslip after rotation shows far more tax than expected, the cause is usually emergency tax; the payslip guide covers the correction.
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.