Publication

PRSI Class K Rates

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

PRSI Class K1

Employees in the following employments will be classed as PRSI Class K1 and will pay the rate in the table below;

certain public office holders with an income in excess of €100 a week. The public office holders affected include the President, members of the Oireachtas and the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General and certain members of the European Parliament

Class K1 refers to public office holders only.

Class K1

Class K up until 30 September 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €100	No contribution payable. Record under Class M	Nil	Nil	Nil
More than €100	K1	All	4.20	Nil

Class K1 from 1 October 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €100	No contribution payable. Record under Class M	Nil	Nil	Nil
More than €100	K1	All	4.35	Nil

Class K1 benefits

There are no benefits under Class K1.

PRSI Class K9 Rates

Individuals in the following employments will be classed as PRSI Class K9 and will pay the rate in the table below;

modified rate contributors for example, civil and public servants recruited prior to 6 April 1995, with self-employed earned income from a profession or trade and any other unearned income such as rental or investment income
employees and occupational pensioners with no additional earned self-employed income but who do have unearned income only such as rental income, investment income, dividends and interest on deposits and savings

Class K9 up until 30 September 2026

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
All income	K9	All	4.20	Nil

Class K9 from 1 October 2026(*)

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
All income	K9	All	4.35	Nil

(*) For those returning PRSI through the Revenue self-assessed system, a blended or proportionate rate of 4.0125% or a minimum payment of €650 will apply on their self-employed 2025 annual income (for 2026 income the rate will be 4.235% or min payment of €650) due to the change of rate during that year.

Class K9 benefits

There are no benefits under Class K9