Department of Social Protection
Published on 4 February 2020
Last updated on 4 February 2020
Employees in the following employments will be classed as PRSI Class A and will pay the rate in the table below;
(*)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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