In most cases, self-employed people aged between 16 years and 66 with earnings of €3,174 or more a year must pay Class S PRSI. This leaflet is a guide to help you understand the PRSI position of self-employed people.
In general, Revenue will work out your PRSI contribution based on the information you have supplied.
PRSI Class S provides cover for:
- Widow's and Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- State Pension (Contributory)
- Maternity Benefit
- Adoptive Benefit
- Bereavement Grant.
Class S PRSI does not provide cover for any other schemes/benefits.