N�l an leathanach seo ar f�il as Gaeilge f�s


Print page

Pay Related Social Insurance (PRSI)

The rates of PRSI given in the following tables are applicable from 1 January to 31 December 2009 and include the Social Insurance Contribution and the Health Contribution (2%) which applies to income up to �100,100. There is no change to the additional 0.5% health contribution on earnings exceeding �1,925 a week (equivalent to �3,850 a fortnight and to �8,342 a month).

The employee�s portion of the Social Insurance Contribution is paid on reckonable pay up to a ceiling of �52,000 in 2009. The employer�s portion continues to be paid on all the reckonable earnings of each employee. The employee pays the Health Contribution on all reckonable earnings under Subclasses A1, J1, B1, C1, D1, H1, K1 and S1.

PRSI exemption on low earnings

Employees covered under Classes A, B, C, D, E and H with reckonable weekly pay of �352 or less are exempt from paying PRSI for that week. However, the employer must pay his or her share of PRSI as normal. This will not affect employees� entitlement to benefits and pensions. Employees whose weekly pay fluctuates above and below the �352 exemption limit are not entitled to an annual refund.

Employee�s PRSI-Free Allowance

The PRSI-Free Allowance remains at �127 per week for employees in Classes A and H with weekly earnings of more than �352 and at �26 per week for all employees in Classes B, C and D. This allowance does not apply to the Health Contribution nor to the employer�s share of PRSI. The allowance only applies for weeks of insurable employment in which PRSI is paid. Remember that this allowance does not affect the gross reckonable weekly pay thresholds in deciding the appropriate contribution subclass.

Recipients of the Widow�s or Widower�s Pension or the One-Parent Family Payment

Men and women receiving a Social Welfare Widow�s or Widower�s Pension, a Widow�s or Widower�s Pension acquired under the social security legislation of another country covered by EC Regulations, a Deserted Wife�s Benefit or Allowance or the One-Parent Family Payment do not have to pay any Health Contribution. Medical card holders and everyone aged 70 or over are also exempt.

Contributions for self-employed people

Self-employed people with a total income of �3,174 or more in the 2009 tax year pay Class S social insurance contributions. The contributions are paid on a person�s gross income less capital allowances and allowable superannuation. The arrangements for paying self-employed contributions are described on the page across.

  • Those who pay their tax directly to the Collector-General will pay their Social Insurance Contribution and Health Contribution with their income tax. They will have to pay a Social Insurance Contribution of 3% of all income, or �253, whichever is greater, as well as the Health Contribution, where applicable.
  • Those paying PAYE tax will have their contributions deducted from their income by their employers.
  • Those who have been told by an Inspector of Taxes that they need not make a return of income must pay a flat rate contribution of �157 to the Department of Social and Family Affairs.
  • Those whose main income comes from share fishing and who have been classified as self-employed may opt to pay an extra contribution for certain benefits under Class P. In addition to the Class S contribution, they will pay a contribution of 4% of income over the PRSI-Free Allowance of �2,500 per annum up to a ceiling of �52,000, or pay �200, whichever is the greater.

Voluntary contributions

If you are no longer covered by compulsory PRSI, either as an employee or as a self-employed person, and you are under age 66, you may opt to become insured on a voluntary basis, so long as you satisfy certain conditions. The amount of a Voluntary Contribution in any contribution year is calculated as a percentage of your reckonable income, subject to a minimum and a maximum payment. There are three rates of voluntary contributions:

Benefits Covered by the Three Rates of PRSI Voluntary Contributions
 High Rate:  Low Rate Special Rate   Benefits Covered
Yes     State Pension (Transition) 
Yes     Yes  State Pension (Contributory)
Yes   Yes  Yes  Widow's and Widower's (Contributory) Pension
Yes  Yes  Yes   Guardian's Payment (Contributory)
Yes   Yes  Yes  Bereavement Grant

High rate: 6.6% for people who last paid PRSI at Classes A, E and H
Low rate: 2.6% for people who last paid PRSI at Classes B, C and D
Special rate: Flat rate of �253 for people who last paid PRSI at Class S.

Log on to  http://www.welfare.ie/ for more information.

PRSI Contribution Rates

Class A

Subclass A0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�38 - �352
All
Nil
8.50%
Nil
8.50%

Subclass AX
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�352.01 - �356
First �127
Nil
8.50%
Nil
8.50%
Balance
4.00%
8.50%
Nil
8.50%

Subclass AL
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�356.01 - �500
First �127
Nil
10.75%
Nil
10.75%
Balance
4.00%
10.75%
Nil
10.75%

Subclass A1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �127
2.00%
10.75%
2.00%
10.75%
�127.01 - �1,925
6.00%
10.75%
2.00%
10.75%
Balance
6.50%
10.75%
2.50%
10.75%

Subclass A2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �127
Nil
10.75%
Nil
10.75%
Balance
4.00%
10.75%
Nil
10.75%

Note:
Subclass A2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

Community Employment participants only

Subclass A8
Weekly Limits How much of Weekly Pay All Income Employee All Income Employer
Up to �352 inclusive
All
Nil
0.50%

Subclass A9
Weekly pay Band How much of Weekly Pay All income Employee All income Employer
More than �352
First �127
Nil
0.50%
Balance
4.00%
0.50%

 

People within Class A

  • People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of �38 or more per week from all employments.
  • Civil and Public Servants recruited from 6 April 1995.

Class A benefits

  • Jobseeker�s Benefit
  • Illness Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • State Pension (Contributory)
  • State Pension (Transition)
  • Bereavement Grant
  • Treatment Benefit
  • Occupational Injuries Benefits
  • Carer�s Benefit

Class J

Subclass J0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �500
inclusive
All
Nil
0.50%
Nil
0.50%

Subclass J1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �1,925
2.00%
0.50%
2.00%
0.50%
Balance
2.50%
0.50%
2.50%
0.50%

Subclass J2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More Than �500
All
Nil
0.50%
Nil
0.50%

Note:
Subclass J2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class J

  • Normally people with reckonable pay of less than �38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees over age 66 or people in subsidiary employment. Log on to /EN/Topics/PRSI/Pages/PRSIIndex.aspx for more information

Class J benefits

  • Occupational Injuries Benefit

 Class E

Subclass E0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �352
All
Nil
6.87%
Nil
6.87%

Subclass E1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �352
First �127
Nil
6.87%
Nil
6.87%
Balance
3.33%
6.87%
Nil
6.87%

 

People within Class E

� Ministers of Religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System and the rates quoted do not include the Health Contribution. This contribution should be paid directly to Revenue when paying income tax.

Class E benefits

  • Illness Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • State Pension (Contributory)
  • State Pension (Transition)
  • Bereavement Grant
  • Treatment Benefit
  • Carer�s Benefit

Class B

Subclass B0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �352
All
Nil
2.01%
Nil
2.01%

Subclass BX
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�352.01 - �500
First �26
Nil
2.01%
Nil
2.01%
Balance
0.90%
2.01%
Nil
2.01%

Subclass B1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �26
2.00%
2.01%
2.00%
2.01%
�26.01 - �1,925
2.90%
2.01%
2.00%
2.01%
Balance
3.40%
2.01%
2.50%
2.01%

Subclass B2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �26
Nil
2.01%
Nil
2.01%
Balance
0.90%
2.01%
Nil
2.01%

Note:
Subclass B2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class B

  • Permanent and pensionable civil servants recruited prior to 6 April 1995
  • Registered doctors and dentists employed in the Civil Service
  • Garda�, recruited prior to 6 April 1995

Class B benefits

  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • Limited Occupational Injuries Benefits
  • Bereavement Grant
  • Carer�s Benefit

Class C

Subclass C0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �352
All
Nil
1.85%
Nil
1.85%

Subclass CX
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�352.01 - �500
inclusive
First �26
Nil
1.85%
Nil
1.85%
Balance
0.90%
1.85%
Nil
1.85%

Subclass C1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �26
2.00%
1.85%
2.00%
1.85%
�26.01 - �1,925
2.90%
1.85%
2.00%
1.85%
Balance
3.40%
1.85%
2.50%
1.85%

Subclass C2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More Than �500
First �26
Nil
1.85%
Nil
1.85%
Balance
0.90%
1.85%
Nil
1.85%

Note:
Subclass C2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class C

  • Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995

Class C benefits

  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • Bereavement Grant
  • Carer�s Benefit

Class D

Subclass D0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �352
All
Nil
2.35%
Nil
2.35%

Subclass DX
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�352.01 - �500
First �26
Nil
2.35%
Nil
2.35%
Balance
0.90%
2.35%
Nil
2.35%

Subclass D1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �26
2.00%
2.35%
2.00%
2.35%
�26.01 - �1,925
2.90%
2.35%
2.00%
2.35%
Balance
3.40%
2.35%
2.50%
2.35%

Subclass D2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More Than �500
First �26
Nil
2.35%
Nil
2.35%
Balance
0.90%
2.35%
Nil
2.35%

Note:
Subclass D2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class D

  • Permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995

Class D benefits

  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • Occupational Injuries Benefits
  • Bereavement Grant
  • Carer�s Benefit

Class H

Subclass H0
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
Up to �352
All
Nil
10.05%
Nil
10.05%

Subclass HX
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
�352.01 - �500
First �127
Nil
10.05%
Nil
10.05%
Balance
3.90%
10.05%
Nil
10.05%

Subclass H1
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More than �500
First �127
2.00%
10.05%
2.00%
10.05%
�127.01 - �1,925
5.90%
10.05%
2.00%
10.05%
Balance
6.40%
10.05%
2.50%
10.05%

Subclass H2 ( see note)
Weekly pay Band How much of Weekly Pay First �52,000
Employee
First �52,000
Employer
Over �52,000
Employee
Over �52,000
Employer
More Than �500
First �127
Nil
10.05%
Nil
10.05%
Balance
3.90%
10.05%
Nil
10.05%

Note:
Subclass H2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class H

  • NCOs and enlisted personnel of the Defence Forces

Class H benefits

  • Jobseeker�s Benefit
  • Illness Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • State Pension (Contributory)
  • State Pension (Transition)
  • Bereavement Grant
  • Treatment Benefit*
  • Carer�s Benefit

*Only certain benefits are paid during service

Class K

Record Under Class M
Weekly pay Band How much of Weekly Pay All Income
Employee
All Income
Employer
Up to �500
inclusive (No contribution payable. Record under Class M)
All
Nil
Nil

Subclass K1
Weekly pay Band How much of Weekly Pay All Income
Employee
All Income
Employer
More than �500
First �1,925
2.00%
Nil
Balance
2.50%
Nil

People within Class K

People with income on which they only pay the Health Contribution such as

  • those in receipt of an occupational pension,
  • certain office holders (for example, Judges and State Solicitors)
  • people over 66, previously on Class S.

 No Benefits under Class K

Class M

No contribution payable

People within Class M

  • People with no contribution liability such as employees under age 16 or people within Class K with a nil liability.

Class M benefits

  • Occupational Injuries Benefits, in certain cases

Class S

Subclass S0
Weekly pay Band How much of Weekly Pay All income from
Self Employment
Up to �500
All
3%

Subclass S1
Weekly pay Band How much of Weekly Pay All income from
Self Employment
More than �500
First �1,925
5.00%
Balance
5.50%

Subclass S2 ( see note)
Weekly pay Band How much of Weekly Pay All income from
Self Employment
More than �500
All
3%

Note:
Subclass S2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance.

People within Class S

  • Self-employed people, including certain company directors and certain people with income from investments and rents. Log on to http://www.welfare.ie/ for more information.

The minimum annual contribution for Class S is �253 for the year 2009

Class S benefits

  • Widow�s or Widower�s (Contributory) Pension
  • Guardian�s Payment (Contributory)
  • State Pension (Contributory)
  • Maternity Benefit
  • Adoptive Benefit
  • Bereavement Grant.

Class P

Class P (optional)
  First �52,000   Over �52,000
First �2,500 per year
Nil 
 
Nil
Balance 
4.00%
 
Nil

Last modified:11/05/2009
 

 Ábhair Ghaolmhara

 
 

 Foirmeacha Iarratais

 
 

 Íoslódáilí

 
 

 Aimsitheoir Intreo/Oifigí Áitiúla

 
Déan cuardach d'oifig áitiúl
img