## Why PRSI classes exist
PRSI classes group workers by employment type and benefit profile. Each class has its own contribution rate and corresponding rights to social welfare benefits. The class appears on your payslip alongside the PRSI deduction figure.
## The main classes
| Class | Who it covers |
| --- | --- |
| A | Most private sector employees, public servants recruited after April 1995 |
| B | Permanent and pensionable civil servants recruited before April 1995 |
| C | Commissioned army officers, members of the Army Nursing Service before April 1995 |
| D | Permanent and pensionable employees of local authorities and certain semi state bodies before April 1995 |
| E | Ministers of religion in the Church of Ireland Representative Body |
| H | Non commissioned army personnel |
| J | Workers earning under €38 per week, or under 16 or over pension age |
| K | Public office holders, occupational pension recipients (under 66) above thresholds |
| M | People with no liability (under 16, over 66 in some cases, certain officeholders) |
| P | Share fishermen who choose to pay class P |
| S | Self employed |
## Class A subdivisions
Class A has further sub classes based on weekly earnings:
- A0: weekly earnings €38 to €352, employee credit applies
- AX: weekly earnings €352.01 to €424
- AL: weekly earnings €424.01 to €441
- A1: weekly earnings over €441
- A4, A6, A7, A8, A9: variants for special schemes
The most common in 2026 is A1 for full rate employees.
## Class B, C, D explained
Pre April 1995 public servants pay reduced PRSI because they receive an occupational pension that effectively replaces the contributory state pension for them. They earn fewer welfare benefits as a result.
## Class K, the modified rate
Class K applies to occupational pension recipients under 66 with pension income above €1,442 per week, and to certain office holders. It charges PRSI but earns no benefits.
## Class M, the no contribution class
Class M covers people with statutory exemption from PRSI:
- Children under 16
- People over pensionable age (66 in 2026)
- Certain office holders
No PRSI is deducted and no benefit weeks are credited.
## How to check your class
Your payslip should show your PRSI class clearly, often as a single letter or letter plus number. If unsure, log in to the Department of Social Protection's MyWelfare portal to view your contribution record.
## Effects of being in the wrong class
A wrong class can mean:
- Over or under payment of contributions
- Missing weeks of benefit entitlement (Class A only)
- Incorrect employer contribution liability
If you suspect an error, ask your employer for a review or contact Scope Section at the Department of Social Protection.
## Educational notice
This article describes general categories. Confirm your specific class with the Department of Social Protection or your employer's HR team.