PRSI Class A Rates

Employees in the following employment, aged between 16 and 66 or those aged under 70 who are not in receipt of a State Pension (Contributory), will be classed as PRSI Class A and will pay the rate in the table below.

• people in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of €38 or more per week from all employments; and
• civil and public servants recruited from 6 April 1995

These employees will pay the rate in the table below:

Class A up until 30 September 2026

Class A from 1 October 2026

Community Employment participants only up until 30 September 2026

Community Employment participants from 1 October 2026

(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.

(**)A tapered employee PRSI Credit of €12 per week applies on earnings between €352.01 and €424

• Adoptive Benefit
• Benefit Payment for 65 Year Olds
• Carer's Benefit
• Guardian's Payment Contributory
• Health and Safety Benefit
• Illness Benefit
• Invalidity Pension
• Jobseeker's Benefit
• Jobseeker's Pay-Related Benefit
• Maternity Benefit
• Occupational Injuries Benefit
• Parent's Benefit
• Partial Capacity Benefit
• Paternity Benefit
• State Pension (Contributory)
• Treatment Benefit
• Bereaved Partner’s (Contributory) Pension