PRSI Class C Rates

Employees in the following employment, aged between 16 and 66 or those aged under 70 who are not in receipt of a State Pension (Contributory), will be classed as PRSI Class C and will pay the rate in the table below;

• Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995.

Class C up until 30 September 2026

Class C from 1 October 2026

Class C benefits

• Carer’s Benefit
• Guardian’s Payment Contributory
• Parent’s Benefit
• Bereaved Partner's (Contributory) Pension