PRSI Class P Rates

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

• Share fishermen and Share fisherwomen who are classified as self-employed and who are already paying PRSI under Class S and who opt to pay an additional charge to access the benefits listed below.
• This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4.2%* of all income in excess of €2,500 or €200, whichever is the greater amount.

(*) This rate will increase to 4.35% as of 1 October 2026

Class P up until 30 September 2026

Class P from 1 October 2026

Class P benefits

• Benefit Payment for 65 year olds
• Limited Jobseeker’s Benefit
• Limited Illness Benefit
• Treatment Benefit