A Guide to PRSI for the Self-Employed SW 74

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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 and Paternity Benefit
  • Adoptive Benefit
  • Treatment Benefit (Dental, Optical and Aural) with effect from 27 March 2017.

Class S PRSI does not provide cover for any other schemes/benefits.

Last modified:16/06/2017