The total PRSI contribution for each employee is determined by both the contribution class that applies to that employee and by the subclass that applies within that employee's contribution class.
In general, contribution classes are determined by the nature of the employment and are identified by a letter (A, B, C, D, E, H, J, K, M, P and S) (see
Subclasses are identified by the codes 0, X, L, 1 and 2 (combined codes are, for example, A0, AX, AL, A1, A2 etc) (subclass L applies only to Class A) (see current
SW 14 for details).
The rates of employer and employee share may vary depending on the sub-class within each contribution class that applies to the employee.