The PRSI class for privately paid personnel is generally Class A.
Class A
Applies to:
- Employees under the age of 66 with reckonable earnings of €38 or more per week from all employments.
- Public servants recruited on or after 6 April 1995.
- Employees aged between 66 and 70 (born on or after 1 January 1958) who are not in receipt of the State Pension (Contributory).
> Employees aged between 66 and 70 who are in receipt of the State Pension (Contributory), and employees who had already reached age 66 before 1 January 2024, are generally insured under Class J.
> Employees aged over 70 who remain in insurable employment are also insured under Class J.
> The payroll software will calculate the correct PRSI deduction once the appropriate PRSI class has been assigned to the employee
PRSI contribution rates and the Department of Social Protection’s guide to PRSI, see link below.
> PRSI Contribution Rates and User Guide
Class J: State Exams
- The payment of personnel engaged in examinations roles for example superintendents, examination aides and attendants is covered under Class J PRSI.
- The rate of employer PRSI under this class is 0.7%. This PRSI rate applies to all employees for State Examinations.
- The SEC will refund to schools the employer PRSI at the appropriate rate in respect of superintendents, attendants and examination aides.
Class D
- Applies to permanent and pensionable employees in the public service (including Teachers) recruited before 6 April 1995.