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