PRSI Contribution Rates and User Guide 2015 - SW 14


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Earnings bands and subclasses

Rates of Contribution for 2015
Subclass Weekly pay Band Fortnightly pay Band Monthly pay Band
AO
€38 to €352
€76 (See note) - €704
€165 (See note) - €1,525
AX
€352.01 to €356
€704.01 to €712
€1,525.01 to €1,543
AL
€356.01 to €500
€712.01 to €1,000
€1,543.01 to €2,167
A1
More than €500
More than €1,000
More than €2,167
A8
Up to €352
Up to €704
Up to €1,525
A9
More than €352
More than €704
More than €1,525
BO
Up to €352
Up to €704
Up to €1,525
BX
€352.01 to €500
€704.01 to €1,000
€1,525.01 to €2,167
B1
More than €500
More than €1,000
More than €2,167
CO
Up to €352
Up to €704
Up to €1,525
CX
€352.01 to €500
€704.01 to €1,000
€1,525.01 to €2,167
C1
More than €500
More than €1,000
More than €2,167
DO
Up to €352
Up to €704
Up to €1,525
DX
€352.01 to €500
€704.01 to €1,000
€1,525.01 to €2,167
D1
More than €500
More than €1,000
More than €2,167
HO
Up to €352
Up to €704
Up to €1,525
HX
€352.01 to €500
€704.01 to €1,000
€1,525.01 to €2,167
H1
More than €500
More than €1,000
More than €2,167
JO
Up to €500
Up to €1,000
Up to €2,167
J1
More than €500
More than €1,000
More than €2,167
M
All income
All income
All income
K1
More than €100
More than €200
More than €433
SO
Up to €500
Up to €1,000
Up to €2,167
S1
More than €500
More than €1,000
More than €2,167

 

Note:
This threshold only applies to Class A employees, whose total earnings in each week of the fortnight or month are at least €38.

Subclasses A8 and A9 are only used for CE participants. Subclasses A4, A6 and A7 are only used for existing approved employees under the Employer's PRSI Exemption Scheme. For further information contact Employment Support Services, telephone: 071 96 72698.

Last modified:17/10/2014