Voluntary Contributions - SW8

Print page

There are three different rates of voluntary contributions. The rate you pay is based on the rate of the PRSI contribution paid or credited by you.

Rate of Contribution

Type of Contribution

Amount Payable

If you paid PRSI at Class

High Rate *(see note below)


A, E, H

Low Rate *(see note below)


B, C, D

Special Rate

Flat rate of €500


The amount of voluntary contribution you pay in any contribution year is a percentage of your reckonable income in the previous tax year, subject to a minimum charge of €500 for the High Rate and €250 for the Low Rate.

Last modified:06/02/2017

 Application Forms