Your Guide to Pay Related Social Insurance (PRSI) for the Self-Employed

In most cases, self-employed people aged between 16 and 66 years of age, and those born on or after 1 January 1958 aged between 66 and 70 years, who have not been awarded the State Pension (Contributory), with income of €5,000 or more a year must pay Class S Pay Related Social Insurance (PRSI) contributions. This guide is to help you understand the PRSI position of self-employed people.