The Social Insurance system provides cover for a wide range of social welfare payments to workers and their dependants. Pay Related Social Insurance (PRSI) contributions, which are collected mainly through the income tax system, provide the main source of funding for the system.
PRSI is divided into different classes. The class of PRSI you pay determines the social welfare payments for which you may qualify.
Sometimes it may be difficult to establish what class of PRSI you should pay or, indeed, whether you should be paying PRSI at all.
This booklet provides general information on the different contribution classes and on how the Department makes decisions on insurability of employment.