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Pay-Related Social Insurance (PRSI)

The rates of PRSI given in the following tables are applicable from 1 May to 31 December 2009 and include the Social Insurance Contribution, which applies to income in 2009 up to €75,036, and the Health Contribution (4%). A health contribution of 5% applies to income over €1,443 a week, (equivalent to €2,886 a fortnight and to €6,253 a month).

The employee’s portion of the Social Insurance Contribution is paid on reckonable pay up to a ceiling of €75,036 in 2009. The employer’s portion continues to be paid on all the reckonable earnings of each employee. The employee pays the Health Contribution on all reckonable earnings under Subclasses A1, J1, B1, C1, D1, H1, K1 and S1.

PRSI exemption on low earnings

Employees covered under Classes A, B, C, D, E and H with reckonable weekly pay of €352 or less are exempt from paying PRSI for that week. However, the employer must pay his or her share of PRSI as normal. This will not affect employees' entitlement to benefits and pensions. Employees whose weekly pay fluctuates above and below the €352 exemption limit are not entitled to an annual refund.

Employee’s PRSI-Free Allowance

The PRSI-Free Allowance remains at €127 per week for employees in Classes A and H with weekly earnings of more than €352 and at €26 per week for all employees in Classes B, C and D.

This allowance does not apply to the Health Contribution nor to the employer’s share of PRSI. The allowance only applies for weeks of insurable employment in which PRSI is paid. Remember that this allowance does not affect the gross reckonable weekly pay thresholds in deciding the appropriate contribution subclass.

Recipients of the Widow’s or Widower’s Pension or the One-Parent Family Payment

Men and women receiving a Social Welfare Widow’s or Widower’s Pension, a Widow’s or Widower’s Pension acquired under the social security legislation of another country covered by EC Regulations, a Deserted Wife’s Benefit or Allowance or the One-Parent Family Payment do not have to pay any Health Contribution. Medical card holders and everyone aged 70 or over are also exempt.

Contributions for self-employed people

Self-employed people with a total income of €3,174 or more in the 2009 tax year pay Class S social insurance contributions. The contributions are paid on a person’s gross income less capital allowances and allowable superannuation. The arrangements for paying self-employed contributions are described below.

• Those who pay their tax directly to the Collector-General will pay their Social Insurance Contribution and Health Contribution with their income tax. They will have to pay a Social Insurance Contribution of 3% of all income, or €253, whichever is greater, as well as the Health Contribution, where applicable.
• Those paying PAYE tax will have their contributions deducted from their income by their employers.
• Those who have been told by an Inspector of Taxes that they need not make a return of income must pay a flat rate contribution of €157 to the Department of Social and Family Affairs.
• Those whose main income comes from share fishing and who have been classified as self-employed may opt to pay an extra contribution for certain benefits under Class P. In addition to the Class S contribution, they will pay a contribution of 4% of income over the PRSI-Free Allowance of €2,500 per annum up to a ceiling of €75,036, or pay €200, whichever is the greater.

Voluntary contributions

If you are no longer covered by compulsory PRSI, either as an employee or as a self-employed person, and you are under age 66, you may opt to become insured on a voluntary basis, so long as you satisfy certain conditions. The amount of a Voluntary Contribution in any contribution year is calculated as a percentage of your reckonable income, subject to a minimum and a maximum payment. There are three rates of voluntary contributions:

Benefits Covered by the Three Rates of PRSI Voluntary Contributions

High Rate:	Low Rate	Special Rate	Benefits Covered
Yes			State Pension (Transition)
Yes		Yes	State Pension (Contributory)
Yes	Yes	Yes	Widow's and Widower's (Contributory) Pension
Yes	Yes	Yes	Guardian's Payment (Contributory)
Yes	Yes	Yes	Bereavement Grant

High rate: 6.6% for people who last paid PRSI at Classes A, E and H
Low rate: 2.6% for people who last paid PRSI at Classes B, C and D
Special rate: Flat rate of €253 for people who last paid PRSI at Class S.

Log on to http://www.welfare.ie/ for more information.

PRSI Contribution Rates

Class A

Subclass A0 - Pay ceiling from 1 May 2009

Weekly pay Band	How much of Weekly Pay	First €75,036 Employee	First €75,036 Employer	Over €75,036 Employee	Over €75,036 Employer
€38 - €352	All	Nil	8.50%	Nil	8.50%

Subclass AX - Pay ceiling from 1 May 2009

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 - €356	First €127	Nil	8.50%	Nil	8.50%
	Balance	4.00%	8.50%	Nil	8.50%

Subclass AL - Pay ceiling from 1 May 2009

Weekly pay Band	How much of Weekly Pay	First €75,036 Employee	First €75,036 Employer	Over €75,036 Employee	Over €75,036 Employer
€356.01 - €500	First €127	Nil	10.75%	Nil	10.75%
	Balance	4.00%	10.75%	Nil	10.75%

Subclass A1 - Pay ceiling from 1 May 2009

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%	10.75%	4.00%	10.75%
	€127.01 - €1,443	8.00%	10.75%	4.00%	10.75%
	Balance	9.00%	10.75%	5.00%	10.75%

Subclass A2 - Pay ceiling from 1 May 2009 (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	10.75%	Nil	10.75%
	Balance	4.00%	10.75%	Nil	10.75%

Note:
Subclass A2 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.

Community Employment participants only

Subclass A8

Weekly Limits	How much of Weekly Pay	All Income Employee	All Income Employer
Up to €352	All	Nil	0.50%

Subclass A9

Weekly pay Band	How much of Weekly Pay	All income Employee	All income Employer
More than €352	First €127	Nil	0.50%
	Balance	4.00%	0.50%

People within Class A

• People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of €38 or more per week from all employments.
• Civil and Public Servants recruited from 6 April 1995.

Class A benefits

• Jobseeker’s Benefit
• Illness Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit
• Invalidity Pension
• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• State Pension (Contributory)
• State Pension (Transition)
• Bereavement Grant
• Treatment Benefit
• Occupational Injuries Benefits
• Carer’s Benefit

Class J

Subclass J0 - Pay ceiling from 1 May 2009

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 €500	All	Nil	0.50%	Nil	0.50%

Subclass J1 - Pay ceiling from 1 May 2009

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 €1,443	4.00%	0.50%	4.00%	0.50%
	Balance	5.00%	0.50%	5.00%	0.50%

Subclass J2 - Pay ceiling from 1 May 2009 (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	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.

People within Class J

• Normally 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 over age 66 or people in subsidiary employment. Log on to /EN/Topics/PRSI/Pages/PRSIIndex.aspx for more information

Class J benefits

• Occupational Injuries Benefit

Class E

Subclass E0 - Pay ceiling from 1 May 2009

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	All	Nil	6.87%	Nil	6.87%

Subclass E1 - Pay ceiling from 1 May 2009

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 €352	First €127	Nil	6.87%	Nil	6.87%
	Balance	3.33%	6.87%	Nil	6.87%

People within Class E

• Ministers of Religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System and the rates quoted do not include the Health Contribution. This contribution should be paid directly to Revenue when paying income tax.

Class E benefits

• Illness Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit
• Invalidity Pension
• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• State Pension (Contributory)
• State Pension (Transition)
• Bereavement Grant
• Treatment Benefit
• Carer’s Benefit

Class B

Subclass B0 - Pay ceiling from 1 May 2009

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	All	Nil	2.01%	Nil	2.01%

Subclass BX -Pay ceiling from 1 May 2009

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	First €26	Nil	2.01%	Nil	2.01%
	Balance	0.90%	2.01%	Nil	2.01%

Subclass B1 - Pay ceiling from 1 May 2009

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 €26	4.00%	2.01%	4.00%	2.01%
	€26.01 - €1,443	4.90%	2.01%	4.00%	2.01%
	Balance	5.90%	2.01%	5.00%	2.01%

Subclass B2 - Pay ceiling from 1 May 2009 (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 €26	Nil	2.01%	Nil	2.01%
	Balance	0.90%	2.01%	Nil	2.01%

Note:
Subclass B2 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.

People within Class B

• Permanent and pensionable civil servants recruited prior to 6 April 1995
• Registered doctors and dentists employed in the Civil Service
• Gardaí, recruited prior to 6 April 1995

Class B benefits

• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• Limited Occupational Injuries Benefits
• Bereavement Grant
• Carer’s Benefit

Class C

Subclass C0 - Pay ceiling from 1 May 2009

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	All	Nil	1.85%	Nil	1.85%

Subclass CX - Pay ceiling from 1 May 2009

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	First €26	Nil	1.85%	Nil	1.85%
	Balance	0.90%	1.85%	Nil	1.85%

Subclass C1 - Pay ceiling from 1 May 2009

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 €26	4.00%	1.85%	4.00%	1.85%
	€26.01 - €1,443	4.90%	1.85%	4.00%	1.85%
	Balance	5.90%	1.85%	5.00%	1.85%

Subclass C2 - Pay ceiling from 1 May 2009 (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 €26	Nil	1.85%	Nil	1.85%
	Balance	0.90%	1.85%	Nil	1.85%

Note:
Subclass C2 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.

People within Class C

• Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995

Class C benefits

• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• Bereavement Grant
• Carer’s Benefit

Class D

Subclass D0 - Pay ceiling from 1 May 2009

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	All	Nil	2.35%	Nil	2.35%

Subclass DX - Pay ceiling from 1 May 2009

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	First €26	Nil	2.35%	Nil	2.35%
	Balance	0.90%	2.35%	Nil	2.35%

Subclass D1 - Pay ceiling from 1 May 2009

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 €26	4.00%	2.35%	4.00%	2.35%
	€26.01 - €1,443	4.90%	2.35%	4.00%	2.35%
	Balance	5.90%	2.35%	5.00%	2.35%

Subclass D2 - Pay ceiling from 1 May 2009 (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 €26	Nil	2.35%	Nil	2.35%
	Balance	0.90%	2.35%	Nil	2.35%

Note:
Subclass D2 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.

People within Class D

• Permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995

Class D benefits

• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• Occupational Injuries Benefits
• Bereavement Grant
• Carer’s Benefit

Class H

Subclass H0 - Pay ceiling from 1 May 2009

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	All	Nil	10.05%	Nil	10.05%

Subclass HX - Pay ceiling from 1 May 2009

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	First €127	Nil	10.05%	Nil	10.05%
	Balance	3.90%	10.05%	Nil	10.05%

Subclass H1 - Pay ceiling from 1 May 2009

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 - Pay ceiling from 1 May 2009 (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	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.

People within Class H

• NCOs and enlisted personnel of the Defence Forces

Class H benefits

• Jobseeker’s Benefit
• Illness Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit
• Invalidity Pension
• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• State Pension (Contributory)
• State Pension (Transition)
• Bereavement Grant
• Treatment Benefit*
• Carer’s Benefit

*Only certain benefits are paid during service

Class K

Class K - No upper ceiling

Weekly pay Band	How much of Weekly Pay	All Income Employee	All Income Employer
Up to €500 (No contribution payable. Record under Class M)	All	Nil	Nil

Subclass K1 - No upper ceiling

Weekly pay Band	How much of Weekly Pay	All Income Employee	All Income Employer
More than €500	First €1,443	4.00%	Nil
	Balance	5.00%	Nil

People within Class K

People with income on which they only pay the Health Contribution such as

• those in receipt of an occupational pension,
• certain office holders (for example, Judges and State Solicitors)
• people over 66, previously on Class S.

No Benefits under Class K

Class M

No contribution payable

People within Class M

• People with no contribution liability such as employees under age 16 or people within Class K with a nil liability.

Class M benefits

• Occupational Injuries Benefits, in certain cases

Class S

Subclass S0 - No upper ceiling

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

Subclass S1 - No upper ceiling

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

Subclass S2 - No upper ceiling (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.

People within Class S

• Self-employed people, including certain company directors and certain people with income from investments and rents. Log on to http://www.welfare.ie/ for more information.

The minimum annual contribution for Class S is €253 for the year 2009

Class S benefits

• Widow’s or Widower’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• State Pension (Contributory)
• Maternity Benefit
• Adoptive Benefit
• Bereavement Grant.

Class P

Class P (optional)

	First €75,036	Over €75,036
First €2,500 per year	Nil	Nil
Balance	4.00%	Nil

People within Class P

• Sharefishermen/women who are classified as self-employed and who are already paying PRSI under Class S.

This contribution is over and above the PRSI paid under Class S.

The minimum annual contribution for Class P is €200 for the year 2009.

Class P benefits

• Limited Jobseeker’s Benefit
• Limited Illness Benefit
• Treatment Benefit