Publication

PRSI Class C 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 C and will pay the rate in the table below;

Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995.

Class C up until 30 September 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	C0	All	Nil	2.05
€352.01 - €500	CX	All	1.10	2.05
More than €500	C1	First €1,443	1.10	2.05
		Balance	4.20	2.05

Class C from 1 October 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	C0	All	Nil	2.20
€352.01 - €500	CX	All	1.25	2.20
More than €500	C1	First €1,443	1.25	2.20
		Balance	4.35	2.20

Class C benefits

Carer’s Benefit
Guardian’s Payment Contributory
Parent’s Benefit
Bereaved Partner's (Contributory) Pension

PRSI Class C Rates

Class C up until 30 September 2026

Class C from 1 October 2026

Class C benefits

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