Last updated: June 2026
If your payslip looks different from what the app shows, this page breaks down every step — from your hourly rate, through night shift and overtime premiums, all the way to tax.
The way we calculate your pay depends on your work mode. Wherever Fixed mode (salaried, same amount every period) and Roster mode (paid by the hour, shifts vary) behave differently, we split them out side by side. Click a section to expand it.
Almost everything else is built on a single number — your hourly rate. Here's how we find it.
Fixed Mode
We calculate your hourly rate from your annual salary: divide by 52 weeks, then by your standard weekly hours, rounded to the nearest cent. This rate is used to value overtime, night shift, and weekend hours.
Roster Mode
You can enter your hourly rate directly, or your annual salary — both are stored the same way and derived identically (annual ÷ 52 ÷ weekly hours). If you have a pay rise or change roles mid-period, we use the rate active on the date of each shift.
Ana earns €30,160/year on a 40-hour week: €30,160 ÷ 52 ÷ 40 = €14.50/h. Carlos enters €14.50 directly — the app stores it identically.
Your base pay is the core amount before any extras are added or tax is taken off. This is where Fixed and Roster differ the most.
Fixed Mode
Your base is your annual salary spread evenly across each pay cycle — divided by 12 for monthly, 52 for weekly, or 26 for fortnightly. Your first period after a pay change is scaled to the days you were actually employed. If you're part-time, your base is scaled to your contracted hours as a fraction of a full-time week. Part-time status is set per contract period — so if it changes (for example, going full-time during a college break), each period is worked out with the status that applied at the time, and past periods don't change.
Roster Mode
Your base is the hours you actually worked multiplied by your hourly rate, totalled across every shift in the period. Unpaid breaks are removed before the multiplication — though a company can set the break to come off only once a shift reaches a certain length, so a short shift may keep all its hours.
Ana (Fixed): Monthly base = €30,160 ÷ 12 = €2,513.33 — she receives this regardless of which specific days she worked.
Carlos (Roster): He logged 5 shifts of 7.5h each = 37.5h. Base = 37.5 × €14.50 = €543.75.
On top of your base, we add any premium hours or extras you've earned. In Roster mode, the basic 1× rate for those hours is already in your base — we never count it twice.
For every shift we measure clock time from start to end — correctly handling shifts that cross midnight — then subtract your unpaid break. The break only comes off once a shift reaches the length your company set for it, so a short shift can keep all its hours. What remains is your paid hours, and every calculation below starts from there.
Carlos clocks in at 23:00, out at 07:00. Clock time = 8h, minus 30 min break = 7.5 paid hours. That's the number everything else is built on for that shift.
We treat a normal working day as your weekly hours divided by five. Any weekday hours beyond that are overtime, paid at your hourly rate multiplied by your overtime rate. The overtime rate is a total multiplier — 1.5 means you get 1.5× your normal rate for those hours, not 0.5 added on top. Setting it to 1.0 means overtime is paid at the same rate as regular hours.
If you're salaried (Fixed), we close overtime the way your payslip does — by the month, not by the single day. A short day and a long day cancel out across the period: the premium on your scheduled hours is paid in full, and overtime is the net extra over your whole schedule for the period. Each day's card is your daily tracker: it shows the overtime that day itself earned — finish on time or early and it simply reads €0, never a minus. Because the month forgives a short day and the card doesn't, in a month where you left early a few times the cards can add up to a couple of euro more than the month. The month is the figure that gets paid, and it matches Sage Payroll Ireland to the cent.
Ana (Fixed): Her contract is 8h/day. She works 10h on Monday (9.5h after break). Overtime = 1.5h × €14.50 × 1.5 = €32.63 added on top of her normal monthly salary.
Night premium applies to weekday shifts only (Mon–Fri). Saturday and Sunday use the weekend rate — the two never stack on the same hour. When a shift starts on a weekday and crosses midnight into Saturday or Sunday, we split it at the boundary: the weekday portion earns the night premium, the weekend portion earns the Saturday or Sunday rate.
Fixed Mode
The premium applies to your contracted shift hours. Extra hours beyond the contract earn overtime — the two never apply to the same hour.
Roster Mode
We measure the overlap between each shift and the night window. If you joined via a company link, the app detects your shift type automatically and applies that rate.
Three ways to configure the premium:
Ana (Fixed): Works her contracted 23:00–07:00 shift (7.5h). Night premium = 25%. Extra = 7.5 × €14.50 × 0.25 = €27.19 added on top of her monthly salary.
Carlos (Roster): Same shift, same maths — but the qualifying hours are measured by the overlap between his shift and the defined night window.
Saturday and Sunday can each be paid in one of two ways. A multiplier — either a single rate for all hours, or a progressive rate (first rate up to a threshold, higher rate beyond it). Or a fixed allowance — a set € amount per day worked, added on top of your normal pay no matter how many hours you do that day. Weekend hours are rounded down to the nearest quarter-hour before the pay is worked out — for progressive Saturday this applies to everyone, and for Sunday it applies to salaried (Fixed) workers (so a Sunday of 4h 50m pays as 4h 45m; Roster keeps the full clocked hours) — consistent with most Irish payroll systems. A Sunday rate of 2.0 or above is recorded as double time.
Ana (Fixed): Works Saturday 09:00–17:00 (7.5h). Saturday rate = 1.5×. Her base already covers 1×. Extra = 7.5h × €14.50 × 0.5 = €54.38.
With progressive rate (first 4h at 1.5×, rest at 2×), a 7h 55m shift is billed as 7h 45m. Calculation: 4h × €14.50 × 1.5 + 3.75h × €14.50 × 2 = €87 + €108.75 = €195.75.
Carlos (Fixed allowance): His employer pays a flat €20 Saturday allowance. He works 8h on Saturday — he earns his normal pay for the 8h plus €20 on top. If he works 10h next Saturday, the allowance is still €20 (it's per day, not per hour).
Hours marked as double time are paid at your hourly rate × 2 (or a multiplier you set). For a bank holiday you didn't work:
Fixed Mode
Your monthly salary already covers that day — no extra is added. Paying it again would be double-counting.
Roster Mode
We add one day's pay as the statutory benefit you're entitled to. This follows the Organisation of Working Time Act 1997.
If you worked on the bank holiday (Roster), you earn three things: base pay for the hours worked + the double-time premium + one day's statutory benefit — effectively around 3× your normal rate. If your employer says the 2× already covers the statutory benefit, set the multiplier to 1× — the benefit on top brings it to the correct total.
Carlos (Roster) works on St. Patrick's Day (7.5h after break): base pay €108.75 + double-time premium €108.75 + statutory benefit €108.75 = €326.25 gross — effectively 3×.
Ana (Fixed) doesn't work that day: her monthly salary already includes it, no extra is added.
TOIL means banking extra hours instead of being paid for them — you take that time back as paid leave later. You can flag any shift to send its extra hours to your TOIL balance. If you joined through a company, your employer may set how overtime is handled — paid in cash, banked as TOIL, or left for you to choose — in which case the app follows that policy. For part-time contracts we do this automatically: within each week, hours worked above your contracted weekly total are banked as TOIL. This follows the status of each contract period — weeks worked full-time don't bank automatic TOIL. Your balance is the hours earned minus the hours used.
Carlos works 2 extra hours on Thursday. Instead of receiving €29 in cash, he opts for TOIL. Those 2h go into his balance. Next week he marks a half-day as paid leave — without losing his base pay for that day.
You can log a pay rise (percentage or fixed amount) or an entirely new role, each with its own start date. Every shift is valued at the rate active on its own date — a rise on the 15th applies from the 15th onwards, and doesn't change anything before it.
Ana (Fixed): Gets a raise from €30,160 to €32,500/year starting the 15th. Shifts before the 15th use €14.50/h. From the 15th: €32,500 ÷ 52 ÷ 40 = €15.63/h. The app applies each rate to the right shifts automatically.
How a day of annual leave affects your pay depends entirely on whether you're on a fixed salary or paid by the hour — the two work very differently here.
Fixed Mode
Your monthly salary already covers every day in the cycle — including days off. Logging an annual leave day records your absence but adds nothing to the pay total. Paying it again would be double-counting.
Roster Mode
Because you're only paid for hours you work, a day off would otherwise earn nothing. Under the Organisation of Working Time Act 1997, leave for variable hours is paid at your average earnings over the last 13 weeks — including regular premiums (Sunday, night). So a day off reflects what you actually tend to earn, not a stripped-down base day. If you don't have 13 weeks of history yet, we fall back to one standard day at your base rate.
Holiday Bank (Roster)
As an hourly worker you don't just take leave — you earn it. The law gives you 8% of the hours you work back as paid annual leave, capped at 4 working weeks per year. The Holiday Bank card on your dashboard tracks this automatically: it adds up every hour you log this calendar year, takes 8%, subtracts the leave you've already taken, and shows your remaining balance in days. No spreadsheets, no guessing how many days you have left.
Ana (Fixed): Takes a Friday off. Her monthly base stays at €2,513.33 — the leave day changes nothing in the calculation.
Carlos (Roster): Takes the same Friday off. His base rate is €14.50, but he regularly works Sundays and nights — so his average pay over the last 13 weeks works out to about €18.13/h. His leave day (7.5h) is paid at that average: 7.5 × €18.13 = €135.94 — more than the €108.75 a plain base-rate day would give, because it reflects his real earnings.
A sick day is valued as your normal daily pay multiplied by your sick-pay percentage, up to the daily cap you've set. You can adjust both the percentage and the cap in Settings to match what your employer actually pays. For the legal baseline, see Citizens Information.
Ana (Fixed): Calls in sick on Wednesday. Daily pay = €30,160 ÷ 52 ÷ 5 = €116/day. Sick-pay rate = 70%: 70% × €116 = €81.20. If the daily cap were €75, she'd receive €75 — the cap always wins when it's lower.
Your gross pay is base pay + all premiums and extras above + any manual adjustments. To estimate your net take-home, we subtract four statutory deductions in sequence.
Ana's January gross: €2,513.33 base + €150 night premium + €50 overtime = €2,713 gross. PAYE takes a slice based on her tax credits and rate bands. Then PRSI. Then USC. What's left is her estimated net.
We don't print the exact rates and thresholds here — they change yearly. You keep them current inside the app via the links below.
PAYE — Income Tax
Your income is taxed at the standard rate up to your cut-off point, and at the higher rate above it. Tax credits are subtracted from the resulting amount. If you have year-to-date figures from a previous payslip, we use Revenue's cumulative method for a more accurate estimate; otherwise we calculate the period on its own. Aged 65 or over? An age exemption may apply: if your total yearly income is at or below the limit (€18,000 single / €36,000 married or civil partners), no income tax is due; just above it, marginal relief softens the jump. Add your date of birth in Settings → PAYE and we apply it automatically — you only need to confirm it once in Revenue myAccount. Verify at Revenue.ie
PRSI
A percentage of your gross pay, applied once your weekly earnings pass the relevant threshold. A tapered credit reduces the charge for earnings just above that threshold, so there's no sudden jump the moment you cross it. Once you're receiving the State Pension, PRSI no longer applies — switch that on in Settings → PRSI and we drop it to zero. Verify at Gov.ie
USC — Universal Social Charge
Applied in progressive bands: each slice of your income is charged at the rate for its band, and the slices are added together. Think of it like income tax but with its own separate set of bands. If your total income for the year is €13,000 or less, you're exempt from USC entirely — the app applies this automatically. Full medical-card holders and people aged 70+ (income under €60,000) qualify for a reduced USC capped at 2% — once you add your date of birth we apply it automatically from age 70, or you can turn it on yourself in Settings → USC. Verify at Revenue.ie
Pensions and Schemes
These are two separate schemes, each with its own toggle, contribution rate and start month — turn on either, both or neither.
In your breakdown each active scheme shows as its own deduction line — "My Future Fund" and "Pension Relief". You won't see a separate "tax saved" figure: the relief simply shows up as a smaller PAYE. The start month matters — if your relief pension only began in, say, June, we only count it from June (no phantom relief for earlier months). See Auto-Enrolment and occupational pensions at Citizens Information.
The tax relief on a traditional / occupational pension is capped by age (from 15% of earnings under 30, rising to 40% from age 60) and by a €115,000 earnings ceiling — we respect those limits once you've entered your date of birth.
Benefit in Kind (BIK)
A company car, employer-paid health insurance or similar perk is "notional pay" — it's taxed (PAYE, USC and PRSI) even though it's not cash in your hand. Enter its value in Settings → PAYE and we add it to your taxable pay, so the tax on it lowers your net — without inflating your take-home. Verify at Revenue.ie
Emergency Tax
When you start a job before Revenue sends your employer your RPN (Revenue Payroll Notification), you're taxed on the emergency basis — deliberately high, until your details come through. Turn it on in the app (Settings → PAYE) and it estimates that higher deduction so your net pay is honest.
It's temporary: register the job on Revenue myAccount and once the RPN arrives you move to normal tax — usually with a refund of the extra you paid. Switch the toggle off then. Verify at Revenue.ie
Your net pay is what remains: gross minus PAYE, minus PRSI, minus USC, minus pension.
Have two jobs at the same time? Tap the Job 1 / Job 2 switch at the top of your dashboard — the whole screen (shifts, pay, deductions and even the Settings) flips to that job, and a Combined figure keeps your total net in view. Each job keeps its own rules, so one can be a fixed salary and the other a roster.
Revenue treats your tax as one person split across two employers: you allocate your tax credits and standard-rate cut-off between the jobs in myAccount, and each employer then taxes its job on its own. We mirror that exactly — PAYE, USC and PRSI are worked out separately for each job and then added together. You tell us how your credits and cut-off are split (just like myAccount); if they all sit on Job 1, Job 2 is taxed in full at the higher rate, which is very common.
Sofia works at a hotel (Job 1) and cleans at weekends (Job 2). In myAccount she kept all her tax credits on Job 1, so she enters the same split here. Job 1 nets €1,420; Job 2 — with no credits — nets €380. Her Combined take-home, shown at the top, is €1,800.
Two things still look at your combined yearly income across both jobs, because Revenue does: the USC €13,000 exemption and the over-65 age exemption. Everything else is per job.
Only have one job? You'll never see the switch — the screen looks exactly as it always has.
MyIrishWages is an independent estimation tool, not an official payslip or legal document. Figures are estimates — your actual payslip is always the source of truth. We are not affiliated with Revenue.ie or any employer.
If anything here is unclear, or you spot something that doesn't match your payslip, reach out at support@myirishwages.com or tap the Feedback button inside the app.