A Guide to PRSI for the Self-Employed - SW74

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PRSI Class S is paid by self-employed people such as:
  • farmers, professional people (for example, doctors, dentists, solicitors etc.), people in business on their own account or in partnerships, authors, artists, religious, contractors, subcontractors carrying on independent businesses,
  • people with income from investments, rents or maintenance payments,
  • employees who are also self-employed pay Class S PRSI in addition to their PRSI contribution as an employee,
  • certain company directors, motorcycle couriers etc. who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes,
  • from 1 January 2017, Local Authority members (City and County Councillors) with reckonable emoluments from their local authority positions.


PRSI Class S applies to working directors who own or control 50% or more of the shares in the company in which they work. The classification of working directors who own or control less than 50% of the shareholding of the company is determined on a case by case basis, taking into consideration the Code of Practice for Determining the Employment or Self-employment Status of Individuals.

For more information please, log on to www.welfare.ie or contact:

Scope Section
Department of Employment Affairs and Social Protection
Ground Floor
Gandon house
Amien Street
Dublin 1

Telephone: (01) 6732585 (from Republic of Ireland only),
or +353 1 6732585 (from Northern Ireland or overseas).


Last modified:16/06/2017