There are 11 different classes of PRSI, which fall broadly under the following 5 headings:
- employees in the private sector and certain public servants (Classes A, E and J)
- certain public servants (Classes B, C, D and H)
- self-employed people, this includes company shareholders controlling over 50% of shares. (Class S) . Class S and P applies to certain self-employed share-fishermen.
- people who pay no PRSI (Class M)
- certain Public Office Holders (Class K).
The following is a brief description of the people covered by each of the main PRSI contribution classes.
Employees in industrial, commercial and service-type employment with gross earnings of €38 or more a week from all work; civil and public servants recruited from 6 April 1995 and Community Employment workers from 6 April 1996. (Most workers in Ireland pay Class A PRSI contributions).
PRSI Class A Rates
Permanent and pensionable civil servants, registered doctors and dentists employed in the civil service and Gardaí, recruited before 6 April 1995.
PRSI Class B Rates
Commissioned Army Officers and members of the Army Nursing Service recruited before 6 April 1995.
PRSI Class C Rates
Permanent and pensionable employees in the public service, other than those mentioned in Classes B and C, recruited before 6 April 1995.
PRSI Class D Rates
Ministers of religion employed by the Church of Ireland Representative Body.
PRSI Class E Rates
Non-Commissioned Officers and enlisted personnel of the Defence Forces.
PRSI Class H Rates
- employees in industrial, commercial and service-type employment with gross earnings of less than €38 a week from all work
- people insured for Occupational Injuries Benefits only, for example employees over pensionable age
- people taking part in certain Solas training schemes insurable for Occupational Injuries Benefits only
- people whose employment is of a subsidiary nature or of inconsiderable extent e.g. people insurable at Class B, C, D or H in their main employment and who have a second job.
- attendants at Department of Education and Skills examinations.
- presiding officers and poll clerks at elections and members of the Reserve Defence Forces on annual training.
PRSI Class J Rates
- certain public office holders (the President, the holder of a 'qualifying office', members of the Oireachtas, the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General, members of a local authority and certain members of the European Parliament), who earn over €5,200 a year. These Public Office holders pay PRSI at a rate of 4% on all income.
- any of these specified public office holders who earn €5,200 a year or less (€100 a week or less) have a nil liability – see Class M.
- From 1st January 2013, Class K also applies to the additional earned self-employed income from a trade or profession of a modified rate contributor and on any unearned income they have
- From 1 January 2014, employed contributors and occupational pensioners aged under 66 years whose only additional income is unearned may be liable for PRSI contributions on this income.
PRSI Class K Rates
People with no contribution liability such as:
- employees under age 16
- people aged over pensionable age (including those previously liable for Class S)
- persons in receipt of occupational pensions or lump-sum termination payments
- people with Class K with a nil liability (public office holders with a weekly income of less than €100 a week).
PRSI Class M Rates
Self-employed people whose main income comes from share fishing,
PRSI Class P Rates
Self-employed people such as farmers, certain company directors, sole traders and certain people with income from investments, rents and maintenance, where the income is €5,000 or more a year from all sources.
PRSI Class S Rates