A change of contribution class can occur in the middle of a pay period where a person, paid monthly, could reach pensionable age in the middle of the month. In this case, the contribution class would change from Class A to Class J. In such cases the contribution class that applies on the date of payment of salary or wages determines the rate of PRSI contribution (see
paragraph 48 for procedure for recording these changes).
A person, in contribution Class A, paid monthly on the 30th of each month, reaches 66 years of age on 10 June. The contribution class therefore changes to J. When the next payday occurs, on 30 June, Class J applies (Class J is deducted but Class A is recorded - see
paragraph 48 on how to show such periods in the context of recording weeks of insurable employment).