When a person changes from one contribution class to another, record and count the week or month the change occurs at the contribution class with the higher rate of contribution. You can do this even if your employee has not paid the PRSI for that class for that week or month (see
An employee paying contributions at Class A1 rate reaches age 66 on 29 March (mid-way in week 13). The class code changes to J1 or J2 from the next payday. In recording weeks of insurable employment for this person, you would record 13 weeks Class A1 and 39 weeks at Class J1 (or J2), so that the employee would not lose any Class A contributions.