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Class H

Leaflet Sections

Public sector employments

Rates of contribution from 1 January 2010

This covers NCOs and enlisted personnel of the Defence Forces.

Subclass H0
Weekly pay Band How much of Weekly Pay First €75,036
Employee
First €75,036
Employer
Over €75,036
Employee
Over €75,036
Employer
Up to €352
inclusive
All
Nil
10.05%
Nil
10.05%

Subclass HX
Weekly pay Band How much of Weekly Pay First €75,036
Employee
First €75,036
Employer
Over €75,036
Employee
Over €75,036
Employer
€352.01 - €500
inclusive
First €127
Nil
10.05%
Nil
10.05%
Balance
3.90%
10.05%
Nil
10.05%

Subclass H1
Weekly pay Band How much of Weekly Pay First €75,036
Employee
First €75,036
Employer
Over €75,036
Employee
Over €75,036
Employer
More than €500
First €127
4.00%
10.05%
4.00%
10.05%
€127.01 - €1,443
7.90%
10.05%
4.00%
10.05%
Balance
8.90%
10.05%
5.00%
10.05%

Subclass H2 (see note)
Weekly pay Band How much of Weekly Pay First €75,036
Employee
First €75,036
Employer
Over €75,036
Employee
Over €75,036
Employer
More Than €500
First €127
Nil
10.05%
Nil
10.05%
Balance
3.90%
10.05%
Nil
10.05%

Note:
Subclass H2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance and earning more than €500 a week. Please see Note in Section: Summary of PRSI Classes.

Last Updated: 14/12/2009 11:49
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