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.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
Related
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 4.1 percent of gross earnings; the employer pays an additional 11.05 percent.
What is Class S?
Class S applies to self-employed people, proprietary directors, and certain investors. The rate is 4 percent on profits above €5,000 a year. Class S provides entitlement to the State Pension (Contributory), Maternity Benefit, and Adoptive Benefit, but not Jobseeker's Benefit or 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.
Run the PRSI Calculator
Free. Private. No signup.
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, 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.