{"id":19736,"date":"2022-10-31T11:55:02","date_gmt":"2022-10-31T11:55:02","guid":{"rendered":"https:\/\/legalblog.ie\/?p=19736"},"modified":"2024-01-27T13:05:45","modified_gmt":"2024-01-27T13:05:45","slug":"prsi-classes","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/prsi-classes\/","title":{"rendered":"PRSI Classes"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_A\" title=\"PRSI Class A\">PRSI Class A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_J\" title=\"PRSI Class J\">PRSI Class J<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_E\" title=\"PRSI Class E\">PRSI Class E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_B\" title=\"PRSI Class B\">PRSI Class B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_C\" title=\"PRSI Class C\">PRSI Class C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_D\" title=\"PRSI Class D\">PRSI Class D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_H\" title=\"PRSI Class H\">PRSI Class H<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_K\" title=\"PRSI Class K\">PRSI Class K<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_M\" title=\"PRSI Class M\">PRSI Class M<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_S\" title=\"PRSI Class S\">PRSI Class S<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/prsi-classes\/#PRSI_Class_P\" title=\"PRSI Class P\">PRSI Class P<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_A\"><\/span>PRSI Class A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Private\/Public Sector Employments<\/p>\n<p>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.<\/p>\n<p>Class A Benefits<\/p>\n<ul>\n<li>Jobseeker&#8217;s Benefit<\/li>\n<li>Illness Benefit<\/li>\n<li>Maternity Benefit<\/li>\n<li>Adoptive Benefit<\/li>\n<li>Health and Safety Benefit<\/li>\n<li>Invalidity Pension<\/li>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>State Pension (Contributory)<\/li>\n<li>State Pension (Transition)<\/li>\n<li>Treatment Benefit<\/li>\n<li>Occupational Injuries Benefit<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_J\"><\/span>PRSI Class J<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>People in industrial, commercial and service-type employment who are employed under a contract of service and whose gross earnings are less than \u20ac38 per week from all employments;<\/li>\n<li>People insured for Occupational Injuries Benefits only, e.g. employees aged 66 years or over;<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>Class J Benefits<\/p>\n<ul>\n<li>Occupational Injuries Benefits<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_E\"><\/span>PRSI Class E<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS E:<\/p>\n<p>Ministers of religion employed by the Church of Ireland Representative Body<\/p>\n<p>Class E Benefits<\/p>\n<ul>\n<li>Illness Benefit<\/li>\n<li>Maternity Benefit<\/li>\n<li>Adoptive Benefit<\/li>\n<li>Health and Safety Benefit<\/li>\n<li>Invalidity Pension<\/li>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>State Pension (Contributory)<\/li>\n<li>State Pension (Transition)<\/li>\n<li>Treatment Benefit<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_B\"><\/span>PRSI Class B<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Public Sector Employments<\/p>\n<p>(Classes B, C, D, H.)<\/p>\n<p>People within CLASS B:<\/p>\n<p>Permanent and pensionable Civil Servants, Registered Doctors and Dentists employed in the Civil Service and Garda\u00ed, recruited prior to 6 April, 1995.<\/p>\n<p>Class B Benefits<\/p>\n<ul>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>Limited Occupational Injuries Benefit<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_C\"><\/span>PRSI Class C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS C:<\/p>\n<p>Commissioned Army Officers and Members of the Army Nursing Service, recruited prior to 6 April, 1995.<\/p>\n<p>Class C Benefits<\/p>\n<ul>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<li><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_D\"><\/span>PRSI Class D<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS D:<\/p>\n<p>Permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April, 1995.<\/p>\n<p>Class D Benefits<\/p>\n<ul>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>Occupational Injuries Benefits<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_H\"><\/span>PRSI Class H<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>People within CLASS H:<\/li>\n<li>Non Commissioned Officer&#8217;s and enlisted personnel of the Defence Forces.<\/li>\n<\/ul>\n<p>Class H Benefits<\/p>\n<ul>\n<li>Jobseeker&#8217;s Beenfit<\/li>\n<li>Illness Benefit<\/li>\n<li>Maternity Benefit<\/li>\n<li>Adoptive Benefit<\/li>\n<li>Health and Safety Benefit<\/li>\n<li>Invalidity Pension<\/li>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>State Pension (Contributory)<\/li>\n<li>State Pension (Transition)<\/li>\n<li>Treatment Benefit<\/li>\n<li>Carer&#8217;s Benefit<\/li>\n<\/ul>\n<p>Only certain benefits are payable during service<\/p>\n<ul>\n<li>Non-employee income<\/li>\n<li>(Classes K, M, S and P)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_K\"><\/span>PRSI Class K<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS K:<\/p>\n<p>Class K applies to certain public representatives (the President, the holder of a &#8220;qualifying office&#8221;, 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 \u20ac5,200 a year. These Public Office holders pay PRSI at a rate of 4% on all income.<\/p>\n<p>Any of these specified public representatives who earn \u20ac5,200 a year or less (\u20ac100 a week or less) have a nil liability \u2013 see Class M.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>Class K Benefits<\/p>\n<p>Nil<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_M\"><\/span>PRSI Class M<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS M:<\/p>\n<p>PRSI Class M is used for people with no contribution liability such as:<\/p>\n<ul>\n<li>employees under age 16 or<\/li>\n<li>people aged 66 or over (including those previously liable for Class S)<\/li>\n<li>persons in receipt of occupational pensions or lump-sum termination payments<\/li>\n<li>people within Class K with a nil liability (public office holders with a weekly income of less than \u20ac100 a week).<\/li>\n<\/ul>\n<p>Class M Benefits<\/p>\n<p>Occupational Injuries Benefits, in certain cases<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_S\"><\/span>PRSI Class S<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>People within CLASS S:<\/p>\n<ul>\n<li>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.<\/li>\n<\/ul>\n<p>Class S Benefits<\/p>\n<ul>\n<li>Widow\/Widower&#8217;s or Surviving Civil Partner&#8217;s (Contributory) Pension<\/li>\n<li>Guardian&#8217;s Payment (Contributory)<\/li>\n<li>State Pension (Contributory)<\/li>\n<li>Maternity Benefit<\/li>\n<li>Adoptive Benefit<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PRSI_Class_P\"><\/span>PRSI Class P<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>(Optional)<\/p>\n<p>People within CLASS P:<\/p>\n<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.<\/p>\n<p>Class P Benefits<\/p>\n<ul>\n<li>Limited Jobseeker&#8217;s Benefit (See relevant guideline)<\/li>\n<li>Limited Illness Benefit (See relevant guideline)<\/li>\n<li>Treatment Benefit<\/li>\n<\/ul>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-19736\" data-postid=\"19736\" class=\"themify_builder_content themify_builder_content-19736 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s Benefit [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19736"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=19736"}],"version-history":[{"count":4,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19736\/revisions"}],"predecessor-version":[{"id":31079,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19736\/revisions\/31079"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=19736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=19736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=19736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}