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