Employees in the following employments will be classed as PRSI Class P and will pay the rate in the table below;
- Share fishermen/women who are classified as self-employed and who are already paying PRSI under Class S.
- This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4% of all income in excess of €2,500 or €200, whichever is the greater amount.
| Class P (optional) | All income % |
| First €2,500 per year | Nil |
| Balance | 4.00(*) |
(*)Subject to a minimum of €200
- Limited Jobseeker’s Benefit
- Limited Illness Benefit
- Treatment Benefit
