Income Tax relief is given at your ‘marginal’ (highest) Income Tax rate.
There is no relief from Universal Social Charge (USC) or Pay Related Social Insurance (PRSI) for employee pension contributions.

PRSAs

• Employer PRSA contributions are:
  • deemed for tax relief purposes to be made by the employee
  • added to the employee’s actual contributions to determine if the above limits are reached
  • treated as a taxable employer benefit received by the employee.
• Tax relief for PRSA AVCs is based on the appropriate age-related percentage limit of the income from the employment in question, as reduced by any employee contributions to the pension scheme relating to the employment.
• You may pay a once-off or special pension contribution after the end of a tax year but before the following 31 October. If you do, you can choose, on or before 31 October, to have the tax relief for the contributions allowed in the earlier tax year. When you use the Revenue Online Service (ROS), the deadlines for paying contributions and making this choice are extended.