Publication
PRSI Class A Rates
From Department of Employment Affairs and Social Protection
Published at:
Last updated
Employees in the following employments will be classed as PRSI Class A and will pay the rate in the table below;
- People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of €38 or more per week from all employments.
- Civil and public servants recruited from 6 April 1995.
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| €38 - €352 | A0 | All | Nil | 8.80 |
| €352.01 - €386(**) | AX | All | 4.00 | 8.80 |
| €386.01 - €424(**) | AL | All | 4.00 | 11.05 |
| More than €424 | A1 | All | 4.00 | 11.05 |
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| €38 - €352 | A0 | All | Nil | 8.80 |
| €352.01 - €395(**) | AX | All | 4.00 | 8.80 |
| €395.01 - €424(**) | AL | All | 4.00 | 11.05 |
| More than €424 | A1 | All | 4.00 | 11.05 |
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | A8 | All | Nil | 0.50 |
| More than €352** | A9 | All | 4.00 | 0.50 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
(**) A tapered employee PRSI Credit of €12 per week applies on earnings up to €424
- Adoptive Benefit
- Carer’s Benefit
- Guardian’s Payment (Contributory)
- Health and Safety Benefit
- Illness Benefit
- Invalidity Pension
- Jobseeker’s Benefit
- Maternity Benefit
- Occupational Injuries Benefits
- Parent’s Benefit (since November 2019)
- Partial Capacity Benefit
- Paternity Benefit
- State Pension (Contributory)
- Treatment Benefit
- Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension.
