PRSI Classes

Table of Contents

PRSI Class A

Private/Public Sector Employments

People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of EUR38.00 or more per week from all employments; Civil and Public Servants recruited from 6 April, 1995 and Community Employment participants from 6 April, 1996.

Class A Benefits

Jobseeker’s Benefit
Illness Benefit
Maternity Benefit
Adoptive Benefit
Health and Safety Benefit
Invalidity Pension
Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
State Pension (Contributory)
State Pension (Transition)
Treatment Benefit
Occupational Injuries Benefit
Carer’s Benefit

PRSI Class J

People in industrial, commercial and service-type employment who are employed under a contract of service and whose gross earnings are less than €38 per week from all employments;
People insured for Occupational Injuries Benefits only, e.g. employees aged 66 years or over;
People whose employment is of a subsidiary nature or of inconsiderable extent, e.g. people insurable at Class B, C, D or H in their main employment and who have a second job; attendants at Department of Education Examinations; Presiding Officers and Poll Clerks at Elections, and R.D.F. members on annual training.

Class J Benefits

Occupational Injuries Benefits

PRSI Class E

People within CLASS E:

Ministers of religion employed by the Church of Ireland Representative Body

Class E Benefits

Illness Benefit
Maternity Benefit
Adoptive Benefit
Health and Safety Benefit
Invalidity Pension
Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
State Pension (Contributory)
State Pension (Transition)
Treatment Benefit
Carer’s Benefit

PRSI Class B

Public Sector Employments

(Classes B, C, D, H.)

People within CLASS B:

Permanent and pensionable Civil Servants, Registered Doctors and Dentists employed in the Civil Service and Gardaí, recruited prior to 6 April, 1995.

Class B Benefits

Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
Limited Occupational Injuries Benefit
Carer’s Benefit

PRSI Class C

People within CLASS C:

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

Class C Benefits

Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
Carer’s Benefit

PRSI Class D

People within CLASS D:

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 Benefits

Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
Occupational Injuries Benefits
Carer’s Benefit

PRSI Class H

People within CLASS H:
Non Commissioned Officer’s and enlisted personnel of the Defence Forces.

Class H Benefits

Jobseeker’s Beenfit
Illness Benefit
Maternity Benefit
Adoptive Benefit
Health and Safety Benefit
Invalidity Pension
Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
State Pension (Contributory)
State Pension (Transition)
Treatment Benefit
Carer’s Benefit

Only certain benefits are payable during service

Non-employee income
(Classes K, M, S and P)

PRSI Class K

People within CLASS K:

Class K applies to certain public representatives (the President, the holder of a “qualifying office”, member of the Oireachtas and the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General, member of a local authority and certain members of the European Parliament), who earn over €5,200 a year. These Public Office holders pay PRSI at a rate of 4% on all income.

Any of these specified public representatives who earn €5,200 a year or less (€100 a week or less) have a nil liability – see Class M.

Class K also applies to the additional earned self-employed income from a trade or profession of a modified rate contributor and on any unearned income they have.

From 1st January 2014, Class K may also apply to the unearned income of employed contributors and occupational pensioners aged under 66 years where this is the only additional income.

Class K Benefits

Nil

PRSI Class M

People within CLASS M:

PRSI Class M is used for people with no contribution liability such as:

employees under age 16 or
people aged 66 or over (including those previously liable for Class S)
persons in receipt of occupational pensions or lump-sum termination payments
people within Class K with a nil liability (public office holders with a weekly income of less than €100 a week).

Class M Benefits

Occupational Injuries Benefits, in certain cases

PRSI Class S

People within CLASS S:

Self-employed people such as farmers, certain company directors, people in business on their own account and certain people with income from investments, rents and maintenance.

Class S Benefits

Widow/Widower’s or Surviving Civil Partner’s (Contributory) Pension
Guardian’s Payment (Contributory)
State Pension (Contributory)
Maternity Benefit
Adoptive Benefit

PRSI Class P

(Optional)

People within CLASS P:

Sharefishermen/women who are classified as Self-Employed and who are already paying PRSI under Class S. This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is EUR 200.

Class P Benefits

Limited Jobseeker’s Benefit (See relevant guideline)
Limited Illness Benefit (See relevant guideline)
Treatment Benefit