What Class A1 is
Pay Related Social Insurance (PRSI) Class A1 is the contribution class for most full rate employees aged 16 to pensionable age, earning over €38 per week.
Contributions fund a wide range of social welfare benefits including Jobseeker's, Illness Benefit, State Pension Contributory, Maternity Benefit, and Treatment Benefit.
2026 Class A1 rates
| Period | Employee rate | Employer rate (over €552) | | --- | --- | --- | | 1 January to 30 September 2026 | 4.2 percent | 11.25 percent | | 1 October to 31 December 2026 | 4.35 percent | 11.40 percent |
Lower employer rates apply to weekly earnings of €552 or below: 9 percent rising to 9.15 percent from 1 October.
Worked example, weekly pay
Aoife earns €1,000 per week. The PRSI calculation in early 2026:
- Employee PRSI: €1,000 x 4.2 percent = €42
- Employer PRSI: €1,000 x 11.25 percent = €112.50
From 1 October 2026:
- Employee PRSI: €1,000 x 4.35 percent = €43.50
- Employer PRSI: €1,000 x 11.40 percent = €114.00
The €1.50 weekly difference equates to approximately €19.50 over the final quarter of the year for Aoife.
PRSI credit on lower earnings
A tapering credit reduces PRSI for those earning between €352 and €424 per week. The maximum credit is €12 per week, tapering to zero across the band.
Worked example with credit
Liam earns €380 per week.
- Standard PRSI: €380 x 4.2 percent = €15.96
- Credit: €12 minus one sixth of (€380 minus €352) = €12 minus €4.67 = €7.33
- Net PRSI: €15.96 minus €7.33 = €8.63
Class A1 benefits earned
Each week of Class A1 contribution counts toward:
- State Pension Contributory (520 weeks needed for full)
- Jobseeker's Benefit
- Illness Benefit
- Maternity Benefit
- Paternity Benefit
- Parent's Benefit
- Carer's Benefit
- Treatment Benefit (dental, optical, hearing)
- Invalidity Pension
- Widow's, Widower's, or Surviving Civil Partner's Pension
Year of attaining 66
The week you reach age 66 you switch to Class M (no contribution). Earnings before that birthday remain Class A1.
Why the October change
The 0.15 percentage point increase is part of a series of incremental rises legislated to fund the State Pension over the longer term as the population ages.
Educational notice
This article is general information. Specific contribution histories and benefit entitlements should be confirmed with the Department of Social Protection.