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Class S

Leaflet Sections

Self-employed

Rates of contribution from 1 January 2010

This covers self-employed people, including certain company directors, and certain people with income from investments and rent.

Subclass S0
Weekly pay Band How much of Weekly Pay All income from
Self Employment
Up to €500
inclusive
All
3%

Subclass S1
Weekly pay Band How much of Weekly Pay All income from
Self Employment
More than €500
inclusive
First €1,443
7.00%
Balance
8.00%

Subclass S2 (see note)
Weekly pay Band How much of Weekly Pay All income from
Self Employment
More than €500
All
3%

Note:
Subclass S2 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.

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Last Updated: 14/12/2009 11:50

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