In most cases, self-employed people aged between 16 years and 66 with earnings of €5,000 or more a year must pay Class S PRSI. This leaflet is a guide to help you understand the PRSI position of self-employed people.
In general, PRSI is paid to Revenue, along with tax, under self-assessment using the pay and file system.
PRSI Class S provides cover for:
- Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension
- Guardian's Payment (Contributory)
- State Pension (Contributory)
- Maternity Benefit
- Adoptive Benefit
Class S PRSI does not provide cover for any other schemes/benefits.