PRSI Class P Rates

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

Share fishermen and Share fisherwomen who are classified as self-employed and who are already paying PRSI under Class S and who opt to pay an additional charge to access the benefits listed below.
This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4% of all income in excess of €2,500 or €200, whichever is the greater amount.

Class P(**)

Class P (optional)	All income %
First €2,500 per year	Nil
Balance	4.00(*)

(*) Subject to a minimum of €200

(**) 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.

Class P benefits

Limited Jobseeker’s Benefit
Limited Illness Benefit
Treatment Benefit