## 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 €441) |
| --- | --- | --- |
| 1 January to 30 September 2026 | 4.1 percent | 11.15 percent |
| 1 October to 31 December 2026 | 4.2 percent | 11.25 percent |
Lower employer rates apply to weekly earnings of €441 or below: 8.9 percent rising to 9 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 4.1 percent = €41
- Employer PRSI: €1,000 x 11.15 percent = €111.50
From 1 October 2026:
- Employee PRSI: €1,000 x 4.2 percent = €42
- Employer PRSI: €1,000 x 11.25 percent = €112.50
The €1 weekly difference equates to approximately €13 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 4.1 percent = €15.58
- Credit: €12 minus one sixth of (€380 minus €352) = €12 minus €4.67 = €7.33
- Net PRSI: €15.58 minus €7.33 = €8.25
## 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 0.1 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.