Worksharing - SW105


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No. A person’s PRSI depends on both their type of work and their earnings.

Class A applies to an employee aged 16 to 66 years in the private or some public sector employments for any week that total reckonable earnings are €38 or over.

Class B, C and D apply to permanent and pensionable public servants, registered doctors and dentists employed in the civil service, Gardaí, commissioned officers of the Defence Forces, members of the Army Nursing Service recruited before 6 April 1995.

Class H applies to Non-Commissioned Officers (NCOs) and to enlisted members of the Defence Forces.

Class J applies to employees whose earnings are less than €38 in a contribution week or who are aged 66 years or over or people in subsidiary employment. This provides cover for Occupational Injuries Benefit only.

Last modified:29/03/2016
 

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