Employees in the following employments aged between 16 and pensionable age, currently 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) will be classed as PRSI Class A:
These employees will pay the rate in the table below.
Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
€38 - €352 | A0 | All | Nil | 8.80 |
€352.01 - €424(**) | AX | All | 4.00 | 8.80 |
€424.01 - €441(**) | AL | All | 4.00 | 8.80 |
More than €441 | A1 | All | 4.00 | 11.05 |
(*)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.
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 |
**A tapered employee PRSI Credit of €12 per week applies on earnings between €352.01 and €424
(*)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 between €352.01 and €424