PRSI
PRSI classes, explained.
Your PRSI class determines the rate you pay and which social welfare benefits you can claim. Most private-sector employees are Class A, but there are 11 classes in total.
If you also have a UK PAYE slip, see How do I check my payslip is correct?.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
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Common questions
What is Class A?
Class A is the most common class for private-sector employees in Ireland. Sub-classes A1 (full rate), A2 (modified for some workers), A4 (over the maximum) and AX/AL exist. Standard A1 employee PRSI is 4.2 percent of gross earnings (4.35 percent from 1 October 2026); the employer pays an additional 11.25 percent above €552 a week, or 9.00 percent at or below it (11.40 and 9.15 percent from 1 October 2026).
What is Class S?
Class S applies to self-employed people, proprietary directors, and certain investors, with a minimum annual contribution of €650. The rate is 4.2 percent (4.35 percent from 1 October 2026) on all self-employment income above €5,000 a year. Class S provides entitlement to the State Pension (Contributory), Maternity, Paternity, Adoptive and Parent's Benefit, Jobseeker's Benefit (Self-Employed, since November 2019), Invalidity Pension and Treatment Benefit, but not standard Illness Benefit.
What about Class B / C / D?
These cover specific public-sector workers on pre-1995 contracts: Class B for permanent and pensionable civil servants, Class C for the army (commissioned officers), Class D for permanent and pensionable workers in many other public-sector roles. They pay reduced rates and have limited social welfare entitlement.
How do I check my class?
Look at your payslip - the class is shown next to PRSI deductions. You can also log in to Revenue myAccount and check your PRSI history, or contact the PRSI Records team at the Department of Social Protection.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, RPN, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.