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PRSI Class E Rates

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

  • ministers of religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System of the Department of Social Protection

Class E

Class E up until 30 September 2026

Weekly income band
PRSI Subclass
How much of weekly income
Employee %
Employer %
Up to €352
E0
All
Nil
7.07
More than €352(*)
E1
All
3.53
7.07

Class E from 1 October 2026

Weekly income band
PRSI Subclass
How much of weekly income
Employee %(*)
Employer %
Up to €352
E0
All
Nil
7.22
More than €352(*)
E1
All
3.68
7.22

(*)A tapered employee PRSI Credit of €10 per week applies on earnings up to €412.

Class E benefits

  • Adoptive Benefit
  • Carer’s Benefit
  • Guardian’s Payment Contributory
  • Health and Safety Benefit
  • Illness Benefit
  • Invalidity Pension
  • Maternity Benefit
  • Parent’s Benefit
  • Partial Capacity Benefit
  • Paternity Benefit
  • State Pension Contributory
  • Treatment Benefit
  • Bereaved Partner's (Contributory) Pension

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