Private/Public Sector Employments

PRSI Class A

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

Public Sector Employments

(Classes B, C, D, H.)

PRSI Class B

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

 

Important Notice! This website is provided for informational purposes only! It is a fundamental condition of the use of this website that no liability is accepted for any loss or damage caused by reason of any error, omission, or misstatement in its contents. 

Draft Articles; The articles on this website are in draft form and are subject to further review for typographical errors and, in some cases, updating and correction. It is intended to include references to the sources of materials and acknowledgements in the final version. The content of articles with [EU] in the title and some of the articles in the section on Agriculture are a reproduction of or are based on European or Irish public sector information.

Leave a Reply

Your email address will not be published. Required fields are marked *