PRSI Class J Rates

Employees in the following employments will be classed as PRSI Class J and will pay the rate in the table below;

most people with reckonable pay of less than €38 per week from all employments. However, a small number of employees are insurable at Class J regardless of how much they earn, such as employees over current pensionable age of 66 years, or for those born on or after 1 January 1958 aged between 66 and 70 years who have been awarded the State Pension (Contributory), or people in subsidiary employment

Class J All income(**)

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer%
Up to €500	J0	All	Nil	0.50
More than €500	J1	All	Nil	0.50

(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.

(**) 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.

Class J benefits

Occupational Injuries Benefit.