- Class A - All social insurance benefits and pensions.
- Class S - Old Age Contributory Pension, Widow's or Widower's Contributory Pension, Orphan's Contributory Allowance, Maternity Benefit, Adoptive Benefit and Bereavement Grant.
- Class J - Occupational Injuries Benefit only.
- Class K - No social insurance benefits. Consists of a Health Contribution only, which funds the health services.
- Class M - In certain circumstances Occupational Injuries Benefits may be payable. Class M is for people with a Nil contribution liability.
For further information on the different Classes of PRSI please see the Department's information leaflet SW 14 "PRSI Contribution Rates and User Guide".