PRSI Class H Rates

Employees in the following employments will be classed as PRSI Class H and will pay the rate in the table below;

NCOs and enlisted personnel of the Defence Forces

Class H All income(*)

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	H0	All	Nil	10.35
€352.01 - €424(**)	HX	All	3.90	10.35
More than €424	H1	All	3.90	10.35

(*) Subject to legislative approval all PRSI rates will increase by 0.1% from 1 October 2024. Further information will be available when final approval is obtained.

(**)A tapered employee PRSI Credit of €12 per week applies on earnings up to €424.

Class H Benefits

(**) Only paid during service.

Carer’s Benefit(**)
Treatment Benefit(**)
Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension(**)
Adoptive Benefit
Guardian’s Payment (Contributory)
Health and Safety Benefit
Illness Benefit
Invalidity Pension
Jobseeker’s Benefit
Maternity Benefit
Parent’s Benefit
Partial Capacity Benefit
Paternity Benefit
State Pension Contributory