Class K


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Office Holders

Up to the end of 2010, this class covered people receiving income that was not subject to Social Insurance Contributions but which was liable for the Health Contribution. Income included, occupational pensions and income of people aged 66 or over previously liable for Class S.

For 2011, public office holders will pay PRSI at a rate of 4% on all income, where their income is over €5,200 a year. They should be returned at at Class K. Public office holders with weekly income of €100 or less should be returned at Class M.

Class K (or Class M in respect of weekly income of €100 or less) only applies to certain public representatives (the President, the holder of a "qualifying office", members of the Oireachtas and the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General, members of a local authority and certain members of the European Parliament).

Subclass - Record under Class M
Weekly pay Band How much of Weekly Pay All Income
Employee
All Income
Employer
Up to €100 inclusive
All
Nil
Nill

 

Subclass K1
Weekly pay Band How much of Weekly Pay All Income
Employee
All Income
Employer
More than €100
All
4.00%
Nill
Last modified:05/07/2011
 

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