Class B


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Public sector employment

Rates of contribution from 2 July 2011

This covers permanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardaí recruited prior to 6 April 1995.

Subclass B0
Weekly pay Band How much of Weekly Pay All income
Employee
All income
Employer
Up to €352
inclusive
All
Nil
2.01%

Subclass BX
Weekly pay Band How much of Weekly Pay All income
Employee
All income
Employer
€352.01 - €500
inclusive
First €26
Nil
2.01%
Balance
0.90%
2.01%

Subclass B1
Weekly pay Band How much of Weekly Pay All income
Employee
All income
Employer
More than €500
First €26
Nil
2.01%
€26.01 - €1,443
0.90%
2.01%
Balance
4.00%
2.01%

Subclass B2 (see note)
Weekly pay Band How much of Weekly Pay All income
Employee
All income
Employer
More than €500
First €26
Nil
2.01%
€26.01 - €1,443
0.90%
2.01%
Balance
4.00%
2.01%

Note:
As a result of the Budget changes, Subclass B2 no longer exists but has been retained in this guide so that significant changes to payroll systems are not required in moving from 2010 to 2011.

No need to change the PRSI subclass to account for the abolition of the Health Contribution. This means that, those paying subclasses B1 or B2 in 2010 will continue to pay the same subclass in 2011 (assuming their wages remain the same).

Last modified:05/07/2011
 

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