Foilsiú
PRSI Class J Rates
- Foilsithe: 18 Márta 2020
- An t-eolas is déanaí: 11 Aibreán 2025
Employees in the following employments will be classed as PRSI Class J and will pay the rate in the table below;
- most people with reckonable pay of less than €38 per week from all employments. However, some employees are insurable at Class J regardless of how much they earn, such as employees born before 1 January 1958, or over pensionable age (66 years) and in receipt of State Pension (Contributory), or over age 70 years. Also included are people in subsidiary employment
Class J
Class J up until 30 September 2026
Class J 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 J benefits
- Occupational Injuries Benefit.