Employees in the following employments will be classed as PRSI Class A and 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 - €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
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