Publication

PRSI Class D Rates

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

Employees in the following employments, 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 D and will pay the rate in the table below;

permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995

Class D up until 30 September 2026

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer %
Up to €352	D0	All	Nil	2.55
€352.01 - €500	DX	All	1.10	2.55
More than €500	D1	First €1,443	1.10	2.55
		Balance	4.20	2.55

Class D from 1 October 2026

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer %
Up to €352	D0	All	Nil	2.70
€352.01 - €500	DX	All	1.25	2.70
More than €500	D1	First €1,443	1.25	2.70
		Balance	4.35	2.70

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

Class D benefits

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

PRSI Class D Rates

Class D up until 30 September 2026

Class D from 1 October 2026

Class D benefits

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