Social insurance classes

People in employment must make Pay Related Social Insurance (PRSI) contributions to the Social Insurance Fund which helps pay for benefits and pensions. This is why it is called a Pay Related Social Insurance (PRSI) contribution. Some people who have unearned income are also liable for PRSI. There are currently 11 different PRSI classes. They are A, B, C, D, E, H, J, K, M, S and P - see 'Social insurance classes' below.

The social insurance payments you can get depend on the PRSI class you are in.

Each PRSI class is divided into different subclasses. These subclasses do not affect your entitlements under the social insurance system. They only relate to the amount of PRSI which you or your employer must pay.

How is PRSI calculated?

PRSI is calculated on your reckonable pay. Reckonable pay is your gross pay including any notional pay (or benefit in kind,) if applicable. There is no PRSI relief for employers on pension contributions made by employees. There is some PRSI relief on pension contributions paid by employers.

A wide range of payments are available to people who have paid social insurance. If you are not a Class A contributor, you can't get the full range of social insurance payments. This is because you are paying less towards social insurance than a Class A contributor. In certain cases, if your income falls below a certain amount, you do not have to pay a social insurance contribution, however, you will still be covered by social insurance because your employer must pay social insurance for you. More information is available in our page Paying social insurance.

PRSI contribution week

Your working week may not be the same as the PRSI contribution week. The PRSI contribution week starts on 1 January each year. Week one is the period from 1 January to 7 January, week two is from 8 January to 14 January and so on. For 2024, it started on Monday and ended on Sunday. The contribution week can affect the social insurance cover of part-time workers and people job-sharing.

COVID-19 payments

If you got COVID-19 payments – either the COVID-19 Pandemic Unemployment Payment or Revenue’s wage subsidy schemes (including the Temporary Wage Subsidy Scheme, the Employment Wage Subsidy Scheme and the Employer COVID-19 Refund Scheme) – you will be awarded PRSI contributions at the class you were paying immediately before you were laid off, while you got the COVID-19 payment or scheme.

PRSI classes and people insured in each class

Most people pay Class A PRSI.

Class A applies to employees under age 66 with reckonable pay of €38 or more per week from all employments. Class A also applies to public servants recruited since 6 April 1995 and employees age 66 to 70 (born after 1 January 1958) who are not getting a State Pension (Contributory).

Class A does not apply to people over 70 years of age and in insurable employment. They are insurable under Class J.

You can get more information about social insurance classes and the occupations covered by each class in 'Social insurance classes' below.

The amount of PRSI you and your employer pay will depend on your earnings and the class you are insured under.

Class A tapered credit

A weekly tapered PRSI credit of €12 is available for employees insured at Class A whose earnings are between €352.01 and €424 in a week. The maximum PRSI credit of €12 per week applies to gross weekly earnings of €352.01.

From 1 October 2024, a person earning €352.01 pays €14.43 PRSI (4.1%). After the €12 credit is deducted they will pay PRSI of €2.43. For people earning between €352.01 and €424, the credit of €12 is reduced by one-sixth of earnings over €352.01. There is no PRSI credit once earnings exceed €424.

PRSI refunds

If the wrong rate of PRSI is deducted from your wages you are entitled to a refund. There are a number of reasons why you might be paying the wrong PRSI rate.

To get a refund, either you or your employer should contact the Refunds Section in the Department of Social Protection (DSP) - see 'Where to apply' below. You will be sent a refund application form to fill out. If you have paid too much PRSI, you will get a refund and the Department will correct your social insurance record.

If you are an employee, your employer deducts your PRSI contribution from your wages. Your employer then submits your contribution and their employer's contribution to the Revenue Commissioners. Your employer must also pay social insurance on your behalf.

If you are self-employed, you pay Class S social insurance. In this case, you pay your social insurance contributions directly to the Revenue Commissioners.

If you are a PAYE worker and have unearned income of over €5,000 you are a chargeable person and you must pay 4% (4.1% from 1 October 2024) PRSI under Revenue's self-assessment system (Pay and File). Revenue pay the money into the Social Insurance Fund. A record of the contributions you have paid is then sent to the DSP.

If there is a problem in deciding what class of social insurance you should pay, contact:

Information relating to your social insurance record in Ireland is available from:

If you have overpaid PRSI contributions, you can apply for a refund to:

There are 11 different social insurance classes in Ireland. They are:

Class A applies to people in industrial, commercial and service type employment who are employed under a contract of service with a reckonable pay of €38 or more per week from employment. It also includes civil and public servants recruited from 6 April 1995. Most employees in Ireland pay PRSI Class A. People on CE schemes pay a special contribution at Class A8/A9.

Class J applies to people earning less than €38 per week. However, people aged over 70 or people in subsidiary employment are always insurable at Class J, no matter how much they earn. Subsidiary employment for Class J is for example, people who are insurable at Class B, C, D or H in their main employment. Only Occupational Injuries Benefit is covered by Class J social insurance.

Class E applies to ministers of religion employed by the Church of Ireland Representative Body. It covers all social insurance payments except Jobseeker's Benefit and Occupational Injuries Benefit.

Class B applies to civil servants and Gardaí recruited before 6 April 1995, and registered doctors and dentists employed in the Civil Service. It covers only a limited number of social insurance payments.

Class C applies to commissioned Army Officers and members of the Army Nursing service recruited before 6 April 1995. It covers only a limited number of social insurance benefits.

Class D applies to permanent and pensionable employees in the public service other than those mentioned in Classes B and C recruited before 6 April 1995. It covers only a limited number of social insurance payments.

Class H applies to NCOs and enlisted personnel of the Defence Forces. It covers all social insurance payments except Occupational Injuries Benefit.

Class K applies to public office holders with an income of over €5,200 a year. Public office holders with weekly income of €100 or less are recorded under Class M. Class K also applies to people who pay PRSI on unearned income. There are no social insurance payments for people insured under Class K.

Class M applies to employees with no liability to contribute to social insurance such as employees under 16 years of age, people of pensionable age, currently 66 years or over (including people previously liable for Class S), people with an income of €500 or less and insured in Class K, people getting an occupational pension (on the Occupational Pension income only) or people within Class K with no contribution liability.

Class M covers certain contributors with Occupational Injuries Benefit.

Class S applies to self-employed people including certain company directors, people in business on their own account and people with income from investments and rents. It covers a limited number of social insurance payments.

Class P applies to sharefishermen or sharefisherwomen who are classified as self-employed and who are already paying PRSI under Class S. It covers them for limited Jobseeker's Benefit, limited Illness Benefit and Treatment Benefit.

If there is a problem in deciding what class of social insurance you should pay, the Scope Section in the DSP may decide the issue after examining your employment situation.

If there is a problem in deciding what class of social insurance you should pay, contact the Scope section in the DSP (see 'Where to apply' above)