PRSI Class P Rates
- Foilsithe: 4 Feabhra 2020
- An t-eolas is déanaí: 11 Aibreán 2025
Employees in the following employments will be classed as PRSI Class P and will pay the rate in the table below;
- Share fishermen and Share fisherwomen who are classified as self-employed and who are already paying PRSI under Class S and who opt to pay an additional charge to access the benefits listed below.
- This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4.2%* of all income in excess of €2,500 or €200, whichever is the greater amount.
(*) This rate will increase to 4.35% as of 1 October 2026
Class P up until 30 September 2026
Class P from 1 October 2026
Class P benefits
- Benefit Payment for 65 year olds
- Limited Jobseeker’s Benefit
- Limited Illness Benefit
- Treatment Benefit