Codes and subclasses within the PRSI classes

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Record the code 0, X, L, 1, 2, 8 or 9 against the particular class that applies to an employee. This number refers to a particular subclass within each contribution class. The subclass is important because it determines what percentage of earnings the employer and employee PRSI contributions will be.

Please refer to SW 14 for current details. This booklet is issued each year to all registered employers. You can get extra copies from Information Services (see address in paragraph 70).

You can accept the Social Welfare pension or allowance book (or other documentary evidence) or a current medical card (issued by a Regional Health Service Executive) as evidence for applying the PRSI code '2'. You should note the relevant reference number of the book or card on the PAYE/PRSI record.

Last modified:06/10/2008

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