What Is PRSI?
Pay Related Social Insurance (PRSI) is a contribution paid into the Social Insurance Fund. It entitles you to a range of social welfare benefits including the State Pension (Contributory), Jobseeker's Benefit, Illness Benefit, Maternity/Paternity/Parental Benefit, and more.
Updated for 2026 Revenue rates.
PRSI Contribution Classes
Your PRSI class depends on your employment status and income level. The main classes are:
- Class A: Most employees in industrial, commercial, and public sectors. Employee rate: 4.2% (4.35% from 1 October 2026). Employer rate: 11.25% (11.40% from 1 October 2026).
- Class B: Certain public servants (entered before 1995, mostly closed to new entrants). Lower rates, fewer benefits.
- Class C: Certain public servants with pension-related deductions instead of full PRSI.
- Class D: Permanent and pensionable public servants (entered before 1995, mostly closed).
- Class J: Employees earning less than €352 per week (or €38 per week from certain employments). Employee rate: 0%. Employer rate varies.
- Class S: Self-employed individuals. Rate: 4.2% (4.35% from 1 October 2026). No employer contribution. Entitles you to limited benefits (State Pension, Invalidity Pension, Widow's/Widower's Pension) but not Jobseeker's Benefit or Illness Benefit.
- Class K: People with income not from employment (e.g. company directors not drawing a salary). Rate: 4.2% (4.35% from 1 October 2026) with no employer contribution.
PRSI Rates for Employees (Class A)
- Employee contribution: 4.2% of gross earnings above €441 per week (4.35% from 1 October 2026)
- Employer contribution: 11.25% of gross earnings (11.40% from 1 October 2026)
- Weekly earnings threshold: if you earn less than €352 per week, you pay 0% PRSI
PRSI for Self-Employed (Class S)
Self-employed individuals pay 4.2% PRSI (4.35% from 1 October 2026) on their self-employed income plus any other non-PAYE income. There is no employer contribution. The minimum contribution is €500 per year (unless income is below a certain threshold).
Benefits Linked to PRSI Contributions
Your PRSI contributions (called "paid contributions") count toward qualifying for these benefits:
- State Pension (Contributory): requires at least 520 full-rate paid contributions (10 years) and a minimum annual average of contributions from 1979 or entry into insurance
- Jobseeker's Benefit: requires at least 104 weekly contributions paid and 39 paid or credited in the relevant tax year
- Illness Benefit: requires at least 104 weekly contributions paid and 39 paid or credited in the relevant tax year
- Maternity, Paternity, and Parental Benefit: requires 39 paid contributions in the 12 months before the benefit starts
- Invalidity Pension: requires 260 (5 years) paid contributions
- Widow's/Widower's/Surviving Civil Partner's Contributory Pension: requires an average of 24-39 contributions per year over a 3- or 5-year period
Credited Contributions
If you are unable to work due to illness, unemployment, or maternity leave, you may receive credited contributions (also called "PRSI credits") to protect your social insurance record. These count alongside paid contributions for certain benefits like the State Pension.
Voluntary Contributions
If you stop working (e.g., emigrate, retire early, become a stay-at-home parent), you can make voluntary contributions to maintain your PRSI record. This is important for protecting your State Pension entitlement.
2026 PRSI rates
PRSI rates rose in the phased increases announced in recent budgets. For most of 2026, Class A employees pay 4.2% on earnings above €441 a week (nothing on the first €441), and the rate rises to 4.35% from 1 October 2026. Employers pay 11.25% (9% on weekly earnings of €527 or less), rising to 11.40% (9.15%) from October 2026. Employees earning €352 or less a week are exempt, and a tapered PRSI credit of up to €12 a week applies to weekly earnings between €352 and €424. Self-employed (Class S) pay 4.2% (4.35% from October 2026) on income above a low annual exemption, with a minimum annual contribution of €500. The increases fund the Social Insurance Fund and the State top-ups to the new auto-enrolment pension scheme.
What your PRSI buys you
PRSI is not a tax — it is insurance. Class A contributions build entitlement to the State Pension (Contributory) (maximum €299.30 a week in 2026), Jobseeker's Benefit (€254), Illness Benefit (€254), Maternity/Paternity/Adoptive/Parent's Benefit (€299), Invalidity Pension, and more. Class S (self-employed) covers the State Pension, Invalidity Pension, Maternity/Adoptive/Parent's Benefit and the Widow's/Widower's Pension, but not Jobseeker's Benefit or Illness Benefit. The number of contributions you have determines whether you qualify and at what rate — 520 contributions (10 years) is the minimum for the State Pension, 2,080 (40 years) for the maximum — so your PRSI record is one of the most valuable assets you own. Check it regularly on mywelfare.ie.
Credits, gaps and voluntary contributions
PRSI credited contributions are awarded automatically for periods on Jobseeker's Benefit, Illness Benefit, Invalidity Pension, and similar payments, and they count toward your pension. If you have gaps in your record — unemployment without benefits, time abroad, low earnings — you may be able to pay voluntary contributions (Class S voluntary, minimum €500 a year) to protect your pension. Time out caring is protected by the Homemaker's Scheme and Long-Term Carer's Contributions. If you worked in the EU/EEA, the UK or a country with a bilateral agreement with Ireland, foreign contributions can be combined with your Irish record. Fill gaps early: voluntary contributions become more expensive and less flexible the longer you wait.
Action steps
- Check your PRSI class and contribution record on mywelfare.ie — Class A or S gives the best pension cover.
- If you are self-employed, ensure your Class S minimum contribution is paid each year.
- Review your record 12 months before retirement and consider voluntary contributions for gaps.
- Keep records of foreign employment — they can count toward your Irish pension.