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Publication

The different classes of Pay-Related Social Insurance (PRSI)

Published: 17 October 2019
From: Department of Employment Affairs and Social Protection

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.

Class A

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

Class B

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

Class C

Commissioned Army Officers and members of the Army Nursing Service recruited before 6 April 1995.

PRSI Class C Rates

Class D

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

Class E

Ministers of religion employed by the Church of Ireland Representative Body.

PRSI Class E Rates

Class H

Non-Commissioned Officers and enlisted personnel of the Defence Forces.

PRSI Class H Rates

Class J

  • 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

Class K

  • 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

Class M

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

Class P

Self-employed people whose main income comes from share fishing,

PRSI Class P Rates

Class S

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