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PRSI Class B Rates

From: Department of Social Protection
Published on: 4 February 2020
Last updated on: 20 January 2026

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 B and will pay the rate in the table below.

permanent and pensionable civil servants recruited prior to 6 April 1995
registered doctors and dentists employed in the Civil Service recruited prior to 6 April 1995
gardaí recruited prior to 6 April 1995

Class B

Class B up until 30 September 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	B0	All	Nil	2.21
€352.01 - €500	BX	All	1.10	2.21
More than €500	B1	First €1,443	1.10	2.21
		Balance	4.20	2.21

Class B from 1 October 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	B0	All	Nil	2.36
€352.01 - €500	BX	All	1.25	2.36
More than €500	B1	First €1,443	1.25	2.36
		Balance	4.35	2.36

Class B benefits

Carer’s Benefit
Guardian’s Payment Contributory
Limited Occupational Injuries Benefits
Parent’s Benefit
Bereaved Partner’s (Contributory) Pension

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