There are three different rates of voluntary contributions. The rate you pay is based on the rate of the last PRSI contribution paid or credited by you.
Rate of Contribution
|
Type of Contribution
|
Amount Payable
|
If you paid PRSI at Class
|
|
High Rate
|
6.6%
|
A, E, H
|
|
Low Rate
|
2.6%
|
B, C, D
|
|
Special Rate
|
Flat rate of €253
|
S
|
The amount of voluntary contribution you pay in any contribution year is a percentage of your reckonable income in the previous tax year, subject to a minimum charge. The maximum rate is determined by the PRSI income ceiling in a given year.