The Agreement covers:
In Ireland the Agreement covers all employees paying
PRSI Classes A, E, and H and self-employed people at Class S.
In Austria the Agreement covers all employees including apprentices, self-employed farmers, the self-employed in trade and commerce, and certain other groups of self-employed.
PRSI contributions in Ireland at Class B, C or D rates are also covered but only for Widow's/Widower's Pension and Guardian's Payment (Contributory).