PRSI Class S is paid by self-employed people such as:
- farmers, professional people (for example, doctors, dentists, solicitors etc.), certain company directors, people in business on their own or in partnerships, authors, artists, religious, contractors, sub-contractors carrying on independent businesses, people with income from investments, rents or maintenance payments
- employees who are also self-employed in a trade or profession pay Class S PRSI as well as their PRSI contribution as an employee
- company directors, motorcycle couriers etc. who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes.
Self employed medical card holders with earnings of €3,174 or more a year must pay Class S PRSI.