PRSI Class S Rates

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

• self-employed people, including certain company directors and certain people with income from investments and rents and members of a local authority
• the minimum annual contribution for Class S is €650

Class S up until 30 September 2025

Class S from 1 October 2025

For those returning PRSI through the Revenue self-assessed system, a blended or proportionate rate of 4.025% or a minimum payment of €537.50 will apply on their self-employed 2024 annual income (for 2025 income the rate will be 4.125% or min payment of €650) due to the change of rate during that year.

• Adoptive Benefit
• Benefit Payment for 65 Year Olds
• Carer's Benefit
• Guardian's Payment Contributory
• Invalidity Pension
• Jobseeker's Benefit for the Self-Employed
• 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