PRSI classes and people insured in each class
Most people pay Class A PRSI. It applies to people in industrial, commercial and service type employment who are employed under a contract of service with a reckonable pay of €38 or more per week from employment. It also includes civil and public servants recruited from 6 April 1995.
Class A does not apply to people in insurable employment over 66 years of age. They are insurable under Class J.
Rates of Contribution from 1 October 2024
The amount of PRSI you pay will depend on your earnings and the class you are insured under.
Class A applies to people in industrial, commercial and service type employment who are employed under a contract of service with a reckonable pay of €38 or more per week from employment. It also includes civil and public servants recruited from 6 April 1995. In fact, most employees in Ireland pay PRSI Class A. People on CE schemes pay a special contribution at Class A8/A9.
This covers employees under the age of 66 in industrial, commercial and service-type employment who have reckonable pay of €38 or more per week from all employments as well as Public Servants recruited from 6 April 1995.
Weekly pay is the employee’s money pay plus notional pay (if applicable).
| Subclass AO | |||
| Weekly pay Band | How much of weekly pay | All income Employee | All income Employer |
| €38 – €352 inclusive | All | Nil | 8.90% |
| Subclass AX | |||
| Weekly pay Band (See note below) |
How much of weekly pay | All income Employee | All income Employer |
| €352.01 – €424 inclusive | All | 4.10% | 8.90% |
| Subclass AL | |||
| Weekly pay Band | How much of weekly pay | All income Employee | All income Employer |
| €424.01 – €496 inclusive | All | 4.10% | 11.15% |
| Subclass A1 | |||
| Weekly pay Band | How much of weekly pay | All income Employee | All income Employer |
| More than €496 | All | 4.10% | 11.15% |
Note: A tapered employee PRSI Credit of €12 per week applies on earnings between €352.01 and €424.
Class J
This normally relates to people with reckonable pay of less than €38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees aged 66 or over or people in subsidiary employment
- applies to people earning less than €38 per week.
- people aged over 66 or people in subsidiary employment are always insurable at Class J, no matter how much they earn.
- Subsidiary employment for Class J is for example, people who are insurable at Class, D (e.g. teachers) in their main employment, and those carrying out state exam work.
| Subclass JO | |||
| Weekly pay Band | How much of weekly pay | All income Employee * | All income Employer * |
| Up to €500 inclusive | All | Nil | 0.60% |
- Payments related to the State Examinations are all at the Class J rate
| Subclass J1 | |||
| Weekly pay Band | How much of weekly pay | All income Employee | All income Employer |
| More than €500 | All | Nil | 0.60 |
Class D applies to permanent and pensionable employees in the public service (including Teachers) recruited before 6 April 1995.