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%. Employer rate: 11.05%.
- 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% (on all self-employed income). 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% with no employer contribution.
PRSI Rates for Employees (Class A)
- Employee contribution: 4% of gross earnings
- Employer contribution: 11.05% of gross earnings
- 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% PRSI 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.