Publication
PRSI Class H Rates
- Published on: 4 February 2020
- Last updated on: 8 January 2025
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
Class H up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | H0 | All | Nil | 10.45 |
| €352.01 - €424(*) | HX | All | 4.00 | 10.45 |
| More than €424 | H1 | All | 4.00 | 10.45 |
Class H from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | H0 | All | Nil | 10.55 |
| €352.01 - €424(*) | HX | All | 4.10 | 10.55 |
| More than €424 | H1 | All | 4.10 | 10.55 |
(*)A tapered employee PRSI Credit of €12 per week applies on earnings up to €424.
Class H Benefits
(**) 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(**)
- Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension(**)