PRSI Class D Rates

Employees in the following employments, 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 D and will pay the rate in the table below;

• permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995

Class D up until 30 September 2026

Class D from 1 October 2026

(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share based remuneration.

Class D benefits

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