PRSI Class H Rates

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

• NCOs and enlisted personnel of the Defence Forces

Class H up until 30 September 2026

Class H from 1 October 2026

(*)A tapered employee PRSI Credit of €12 per week applies on earnings up to €424.

(**) Only paid during service.

• 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 – from 31 March 2025
• Maternity Benefit
• Parent’s Benefit
• Partial Capacity Benefit
• Paternity Benefit
• State Pension Contributory
• Treatment Benefit(**)
• Bereaved Partner's (Contributory) Pension (**)