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The rates of PRSI from 1 January, 2003 to 31 December, 2003 given in the following tables include the Social Insurance Contribution and the Health Contribution (2%).

The employee's portion of the social insurance contribution is paid on the reckonable earnings up to a ceiling of �40,420 in 2003. The employer's portion continues to be payable on ALL reckonable earnings of each employee.

The 2% Health Contribution is payable by the employee 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 earnings of not more than �287, will be exempt from paying PRSI for that week. However, the employer's share of PRSI remains payable as normal. This will have no effect on the employee's entitlements to benefits and pensions. There will be no annual refund payable to employees whose weekly earnings fluctuate above and below the �287 exemption limit.

PRSI-Free Allowance for Employees

From 1 January, 2003, the weekly (non-cumulative) PRSI-Free Allowance for employees with weekly earnings in excess of of �287 in Classes A, E and H is �127 per week. Also, the weekly (non-cumulative PRSI-Free Allowance for employees with weekly earnings in excess of �287 in Classes B, C and D is �26 per week. This allowance does not apply to the Health Contribution and it does not affect the employer's contribution.

Recipients of Widow's and Widower's Pension/ One-Parent Family Payment

Men and women receiving a Social Welfare Widow's or Widower's Pension, Deserted Wife's Benefit/Allowance or One-Parent Family Payment are exempt from paying the 2% Health Contribution. ALL Medical Card holders (including people age 70 or over, from 1 July 2001) are also exempt from this contribution.

Earnings Thresholds for PRSI

In general PRSI deductions are decided by the nature of the employment and the amount of the employees gross reckonable earnings in any week. The following earnings thresholds apply to Class A (employees in industrial, commercial and service-type employment under a contract of service and new entrants to the Public Service) except where otherwise indicated.

  • Up to �37.99 (from ALL Class A employments)
    PRSI payable at Subclass J0, regardless of hours worked.
  • �38.00 - �287.00 (individual employments)
    The exemption from payment of PRSI applies to ALL employees with weekly reckonable earnings of �287 or less. PRSI Subclasses A0, B0, C0, D0, E0 and H0 applies.
  • �287.01 - �356.00 (individual employments)
    This earnings band applies to Subclasses AX, BX, CX, DX, E1 and HX.

NOTE

In all other classes when earnings are �356 or less per week, PRSI is payable at Subclasses J0, S0 and M (for people within Class K).

  • In excess of �356.00 (individual employments)
    �356, is the new weekly earnings limit to which Employees are exempt from paying the 2% Health Contribution. Therefore, employees who earn �356.01 or more in any week pay PRSI at
    - Subclass A1, B1, C1, D1, E1, H1, J1, S1 or K1 as appropriate or
    - Subclass A2, B2, C2, D2, E2, H2, J2, S2 or M respectively for medical card holders, people in receipt of a Social Welfare Widow's or Widower's Pension, One-Parent Family Payment, or Deserted Wife's Benefit / Allowance.

Contributions for Self-Employed People

Self-employed people, with a total income of �3,174 or more in the 2003 tax year, are liable to pay Class S social insurance contributions. These contributions are payable on gross income less allowable superannuation and capital allowances. The arrangements for paying self-employed contributions are:

  • those who pay their tax direct to the Collector-General will pay their Social Insurance Contributions and Health Contribution with their income tax. They will be liable for a Social Insurance Contribution of 3% of ALL income or �253, whichever is greater, in addition to 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, are liable to pay a flat rate contribution of �157 a year to the Department of Social and Family Affairs. (These contributions can be paid by instalments.);
  • those whose principal means of livelihood comes from share fishing and who have been classified as self-employed may opt to pay an additional contribution for certain benefits under Class P. They will pay a contribution of 4% of income exceeding the PRSI-Free Allowance of �2,500 up to a ceiling of �40,420 or �200, whichever is the greater, in addition to the PRSI being paid under Class S.

Voluntary Contributions

If you cease to be 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, provided you satisfy certain conditions. See information leaflet SW8 for details. There are three rates of Voluntary Contributions:

High Rate

6.6%

for people who paid PRSI at Classes A, E and H

Low Rate

2.6%

for people who paid PRSI at Classes B, C and D

Special Rate

Flat rate of �253 for people who paid PRSI at Class S.

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. See infomation SW8.

High Rate:

Low Rate:

Special Rate:

Benefits Covered

Yes

 

 

Retirement Pension

Yes

 

Yes

Old Age (Contributory) Pension

Yes

Yes

Yes

Widows and Widowers (Contributory) Pension

Yes

Yes

Yes

Orphans (Contributory) Allowance

Yes

Yes

Yes

Bereavement Grant


PRSI Contribution Rates

EE = Employee, ER = Employer

Class A

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE

ER

Total

EE

ER

Total

%

%

%

%

%

%

�38 - �287

A0

All

Nil

8.50

8.50

Nil

8.50

8.50

�287.01
- �356

AX

First �127
Balance

Nil
4.00

8.50
8.50

8.50
12.50

Nil
Nil

8.50
8.50

8.50
8.50

In excess
of �356

A1

**A2

First �127 Balance

First �127 Balance

2.00
6.00

Nil
4.00

10.75
10.75

10.75
10.75

12.75
16.75

10.75
14.75

2.00
2.00

Nil
Nil

10.75
10.75

10.75
10.75

12.75
12.75

10.75
10.75

Community Employment participants ONLY

Up to �287

A8

ER
EE

on Full allowance
on Full allowance

0.50
Nil

In excess
of �287

A9

ER
EE

on Full allowance
on allowance OVER �127

0.50
4.00

** Subclass A2 applies to Medical Card Holders, people getting a Social Welfare Widow's/Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit/Allowance.

People within Class A

Class A Benefits

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

  • Unemployment Benefit
  • Disability Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widow's/Widower's (Contributory) Pension
  • Orphan's (Contributory) Allowance
  • Old Age (Contributory) Pension
  • Retirement Pension
  • Bereavement Grant
  • Treatment Benefit
  • Occupational Injuries Benefit
  • Carer's Benefit

 

Class J

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total

EE

ER

Total

%

%

%

%

%

%

Up to �356

J0

All

Nil

0.50

0.50

Nil

0.50

0.50

In excess
of �356

J1
**J2

All
All

2.00
Nil

0.50
0.50

2.50
0.50

2.00
Nil

0.50
0.50

2.50
0.50

** Subclass J2 applies to Medical Card Holders, people getting a Social Welfare Widow's/Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit/Allowance

People within Class J

Class J Benefits

The Class J contribution normally relates to people with reckonable earnings of less than �38 per week (from ALL employments). However, a small number of employees are insurable at Class J irrespective of earnings e.g. employees over age 66, people in subsidiary employment etc. See SW14.

  • Occupational Injuries Benefit

 

Class E

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total

EE

ER

Total

%

%

%

%

%

%

Up to �287

E0

All

Nil

6.87

6.87

Nil

6.87

6.87

In excess
of �287

E1

First �127
Balance

Nil
3.33

6.87
6.87

6.87
10.20

Nil
Nil

6.87
6.87

6.87
6.87

People within Class E

Class E Benefits

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

  • Disability Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widows/Widowers (Contributory) Pension
  • Orphans (Contributory) Allowance
  • Old Age (Contributory) Pension
  • Retirement Pension
  • Bereavement Grant
  • Treatment Pension
  • Carer's Benefit

 

Class B

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total

EE

ER

Total

%

%

%

%

%

%

Up to �287

B0

All

Nil

2.01

2.01

Nil

2.01

2.01

�287.01
- �356

BX

First �26
Balance

Nil
0.90

2.01
2.01

2.01
2.91

Nil
Nil

2.01
2.01

2.01
2.01

In excess of �356

B1

**B2

First �26
Balance

First �26
Balance

2.00
2.90

Nil
0.90

2.01
2.01

2.01
2.01

4.01
4.91

2.01
2.91

2.00
2.00

Nil
Nil

2.01
2.01

2.01
2.01

4.01
4.01

2.01
2.01

** Subclass B2 applies to Medical Card Holders, people getting a Social Welfare Widow's/Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit/Allowance.

People within Class B

Class B Benefits

Permanent and pensionable Civil Servants, Registered Doctors and Dentists, employed in the Civil Service and Garda�, recruited prior to 6 April, 1995.

  • Widow's/Widower's (Contributory) Pension
  • Orphans (Contributory) Allowance
  • Limited Occupational Injuries Benefits
  • Bereavement Grant
  • Carer's Benefit

 

Class C

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total

EE

ER

Total

%

%

%

%

%

%

Up to �287

C0

All

Nil

1.85

1.85

Nil

1.85

1.85

�287.01
- �356

CX

First �26
Balance

Nil
0.90

1.85
1.85

1.85
2.75

Nil
Nil

1.85
1.85

1.85
1.85

In excess of �356

C1

**C2

First �26
Balance

First �26
Balance

2.00
2.90

Nil
0.90

1.85
1.85

1.85
1.85

3.85
4.75

1.85
2.75

2.00
2.00

Nil
Nil

1.85
1.85

1.85
1.85

3.85
3.85

1.85
1.85

** Subclass C2 applies to Medical Card Holders, people getting a Social Welfare Widow's / Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit/Allowance.

People within Class C

Class C Benefits

Commissioned Army Officers and Members of the Army Nursing Service, recruited prior to 6 April 1995.

  • Widow's/Widower's (Contributory) Pension
  • Orphans (Contributory) Allowance
  • Bereavement Grant
  • Carer's Benefit

 

Class D

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total 

EE

ER

Total 

%

%

%

%

%

%

Up to �287

D0

All

Nil

2.35

2.35

Nil

2.35

2.35

�287.01
- �356

DX

First �26
Balance

Nil
0.90

2.35
2.35

2.35
3.25

Nil
Nil

2.35
2.35

2.35
2.35

In excess of �356

D1

**D2

First �26
Balance

First �26
Balance

2.00
2.90

Nil
0.90

2.35
2.35

2.35
2.35

4.35
5.25

2.35
3.25

2.00
2.00

Nil
Nil

2.35
2.35

2.35
2.35

4.35
4.35

2.35
2.35

** Subclass D2 applies to Medical Card Holders, people getting a Social Welfare Widow's/Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit/Allowance.

People within Class D

Class D Benefits

Permanent and Pensionable employees in the Public Service other than those mentioned in Class B and C, recruited prior to 6 April, 1995.

  • Widow's/Widower's (Contributory) Pension
  • Orphan's (Contributory) Allowance
  • Occupational Injuries Benefits
  • Bereavement Grant
  • Carer's Benefit

 

Class H

Cumulative Earnings Ceilings

Weekly Earnings Thresholds

PRSI Class

How much of weekly Earnings

First �40,420

Balance over �40,420

 

EE 

ER

Total 

EE

ER

Total 

%

%

%

%

%

%

Up to �287

H0

All

Nil

10.05

10.05

Nil

10.05

10.05

�287.01
- �356

HX

First �127
Balance

Nil
3.90

10.05
10.05

10.05
13.95

Nil
Nil

10.05
10.05

10.05
10.05

In excess of �356

H1

**H2

First �127
Balance

First �127
Balance

2.00
5.90

Nil
3.90

10.05
10.05

10.05
10.05

12.09
15.95

10.05
13.95

2.00
2.00

Nil
Nil

10.05
10.05

10.05
10.05

12.05
12.05

10.05
10.05

** Subclass H2 applies to Medical Card Holders, people getting a Social Welfare Widow's / Widower's Pension, One-Parent Family Payment or Deserted Wife's Benefit / Allowance.

People within Class H

Class H Benefits

NCO's and enlisted personnel of the Defence Forces.

  • Unemployment Benefit
  • Disability Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit
  • Invalidity Pension
  • Widow's/Widower's (Contributory) Pension
  • Orphan's (Contributory) Allowance
  • Old Age (Contributory) Pension
  • Retirement Pension
  • Bereavement Grant
  • Treatment Benefit
  • Carer's Benefit

Only certain benefits are payable during service.

 

Class K

No Upper Ceiling

Weekly Income Thresholds

PRSI Class

How much of weekly Income

First �40,420

Balance over �40,420

 

EE 

ER

Total 

EE

ER

Total 

%

%

%

%

%

%

Up to �356

No contribution payable. Record under Class M.

Nil

Nil

Nil

Nil

Nil

Nil

In excess of �356

K1

ALL

2.00

Nil

2.00

2.00

Nil

2.00

People within Class K

Class K Benefits

People receiving income which is not subject to social insurance contributions but which is liable for the Health Contribution such as Occupational Pensions, income deriving from positions of certain office holders (for example, Judiciary and State Solicitors) and income of people over age 66 previously liable for Class S.

  • Nil

 

Class M

No Contribution Payable

People within Class M

Class M Benefits

The M Class should be used for people with nil contribution liability (for example, employees under age 16, people within Class K with a Nil liability etc.)

  • In certain circumstances Occupational Injuries Benefits may be payable.

S/E = Self-Employed Contributor

Class S

No Upper Ceiling

Weekly Income Thresholds

PRSI Class

How much of weekly Income

First �40,420

Balance over �40,420

 

S/E 

S/E  

%

%

Up to �356

    S0

ALL

3.00

3.00

In excess of �356

    S1

**S2

ALL

ALL

5.00

3.00

5.00

3.00

** Subclass S2 applies to Medical Card Holders, people getting a Social Welfare Widow's / Widower's Pension, One Parent Family Payment or Deserted Wife's Benefit/Allowance.

People within Class S

Class S Benefits

Self Employed people including certain company directors, people in business on their own account and people with income from investments and rents. For instruction regarding application of Class S, - see SW14.

The minimum annual contribution for Class S is �253 for the year 2003.

  • Widow's/Widower's (Contributory) Pension
  • Orphan's (Contributory) Allowance
  • Old Age (Contributory) Pension
  • Maternity Benefit
  • Adoptive Benefit
  • Bereavement Grant

 

Class P (Optional)

First �40,420
%

Balance over �40,420
%

First �2,500
Balance

Nil
4.00

Nil
Nil

People within Class P

Class P Benefits

Sharefishermen/women who are classified as self-employed and who are already paying PRSI under Class S. This contribution is over and above the PRSI being paid under Class S.

The minimum annual contribution for Class P is �200 for the year 2003.

  • Limited Unemployment Benefit
  • Limited Disability Benefit
  • Treatment Benefit

Last modified:25/09/2008
 

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