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Private sector employments

Rates of contribution from 1 January 2009

This normally relates to people with reckonable pay of less than €38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees aged 66 or over or people in subsidiary employment.

Subclass J0

Weekly pay Band	How much of Weekly Pay	First €52,000 Employee	First €52,000 Employer	Over €52,000 Employee	Over €52,000 Employer
Up to €500 inclusive	All	Nil	0.50%	Nil	0.50%

Subclass J1

Weekly pay Band	How much of Weekly Pay	First €52,000 Employee	First €52,000 Employer	Over €52,000 Employee	Over €52,000 Employer
More than €500 inclusive	First €1,925	2.00%	0.50%	2.00%	0.50%
	Balance	2.50%	0.50%	2.50%	0.50%

Subclass J2 (see note)

Weekly pay Band	How much of Weekly Pay	First €52,000 Employee	First €52,000 Employer	Over €52,000 Employee	Over €52,000 Employer
More Than €500	All	Nil	0.50%	Nil	0.50%

Note:
Subclass J2 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. Please see Note in Section: Summary of PRSI Classes.