Employees in the following employments will be classed as PRSI Class P and will pay the rate in the table below;
Class P (optional) | All income % |
First €2,500 per year | Nil |
Balance | 4.00(*) |
(*) Subject to a minimum of €200
(**) Subject to legislative approval all PRSI rates will increase by 0.1% from 1 October 2024. Further information will be available when final approval is obtained.