What are the PRSI classes for employees?
The size of your PRSI contribution and the social welfare benefits obtainable by you depend on the PRSI class to which you belong: A, B, C, D, H, J, K, M, and S.
Each of these generally has five numbered sub-classes, for example,
A0, for earnings between €38 and €352 inclusive per week,
AX, for earnings between €352 per week and €386 per week,
AL, for earnings between €386 and €424 per week,
A1, for earnings above €424 per week,
A8, for earnings up to €352 per week in the case of community employment participants,
A9, for earnings above €352 per week in the case of community employment participants.
Private sector employments
There are two PRSI classes for private sector employments:
(a) Class A: This applies if you are:
(i) in industrial, commercial and service-type employment with gross earnings of €38 or more per week,
(ii) a civil or public servant recruited since 6 April 1995, or
(iii) a community employment participant since 6 April 1996.
There are six sub-classes within class A:
(i) Class A0: earnings between €38 and €352 per week are exempt from employee contribution.
(ii) Class AX: earnings between €352 and €386 per week are liable at 4%
For class A0 and AX, the employers contribution is 8.7% of earnings.
(iii) Class AL: earnings between €386 and €424 per week are liable at 4%.
(iv) Class A1: earnings in excess of €424 per week are liable at 4%.
For class AL and A1, the employers contribution is 10.95% of earnings.
(vi) Class A8: if you are a community employment participant, earnings up to €352 per week are exempt from employee contribution.
(vii) Class A9: if you are a community employment participant, earnings in excess of €352 per week are liable to employee contribution.
In classes A8 and A9, the employer contribution is 0.5% of earnings.
Class A benefits: unemployment benefit, disability benefit, health and safety benefit, maternity benefit, adoptive benefit, invalidity pension, widows or widowers contributory pension, orphans contributory allowance, retirement pension, old age contributory pension, death grant, treatment benefit, occupational injuries benefits.
(b) Class J: This applies if you are:
(i) in industrial, commercial or service-type employment with gross earnings of less than €38 per week,
(ii) insured for occupational injuries benefit only, for example, if you were an employee aged 66 or over,
(iii) a participant in certain F¡S training schemes insurable for occupational injuries benefit only,
(iv) deriving income from an employment of a subsidiary nature or of inconsiderable extent, for example, if you are insurable at class B, C, D or H in your main employment and you have a second job,
(v) an attendant at Department of Education examinations, a presiding officer or poll clerk at elections, an
FCA member on annual training.
There are three sub-classes within class J:
(i) Class J0: earnings up to €500 per week are exempt from the employee contribution.
(ii) Class J1: earnings in excess of €500 per week are exempt from the employee contribution.
(iii) Class J2 (medical card holders, widows and widowers, lone parents): your earnings in excess of €500 per week are exempt from the employee contribution.
For classes J0, J1 and J2, the employer contribution is 0.5% of your earnings.
Class J benefits: occupational injuries benefits.
Public sector employments
There are four PRSI classes for public sector employments:
(a) Class B: This applies if you are:
(i) a permanent and pensionable civil servant,
(ii) a registered doctor or dentist employed in the civil service,
(iii) a Garda recruited before 6 April 1995.
There are four sub-classes within class B:
(i) Class B0: earnings of up to €352 per week are exempt from the employee contribution.
(ii) Class BX: earnings between €352 and €500 per week are liable at 0.9%.
(iii) Class B1: earnings in excess of €500 per week are liable at 0.9% on the balance up to the old employee earnings ceiling of €1,443 per week and at 4% on earnings above €1,443 per week.
(iv) Class B2 (medical card holders, widows and widowers, lone parents): earnings in excess of €500 per week are liable to the employee contribution at 0.9%.
For classes B0, BX, B1 and B2, the employers contribution is 2.01% of earnings.
Class B benefits: widows or widowers contributory pension, orphans contributory allowance, limited occupational injuries benefits.
(b) Class C: This applies if you are:
(i) A commissioned army officer, or
(ii) a member of the army nursing service,
recruited before 6 April 1995.
There are four sub-classes within class C:
(i) Class C0: earnings of up to €352 per week are exempt from the employee contribution.
(ii) Class CX: earnings between €352 and €500 per week are liable at 0.9% on the balance.
(iii) Class C1: earnings in excess of €500 per week are liable at 0.9% on the balance up to the old employee earnings ceiling of €1,443 per week and at 4% on earnings above €1,443 per week.
(iv) Class C2 (medical card holders, widows and widowers, lone parents): earnings in excess of €500 per week are liable at 0.9% on the balance up to the old employee earnings ceiling of €1,443 per week and at 4% on earnings above €1,443 per week.
For classes C0, CX, C1 and C2, the employers contribution is 1.85% of your earnings.
Class C benefits: widows or widowers contributory pension, orphans contributory allowance.
(c) Class D: This applies if you are a permanent and pensionable employee in the public service other than those mentioned in classes B and C, recruited before 6 April 1995.
There are four sub-classes within class D:
(i) Class D0: earnings of up to €352 per week are exempt from the employee contribution.
(ii) Class DX: earnings between €352 and €500 per week are liable at 0.9% on the balance.
(iii) Class D1: earnings in excess of €500 per week are liable to the employee contribution at 0.9% up to €1,443 per week, and at 4% on earnings above €1,443 per week.
(iv) Class D2 (medical card holders, widows and widowers, lone parents): earnings in excess of €500 per week are liable to the employee contribution at 0.9% up to €1,443 per week, and at 4% on earnings above €1,443 per week.
For classes D0, DX, D1 and D2, the employers contribution is 2.35% of earnings.
Class D benefits: widows or widowers contributory pension, orphans contributory allowance, limited occupational injuries benefits.
(d) Class H: This applies to NCOs who are enlisted personnel in the Defence Forces.
There are four sub-classes within class H:
(i) Class H0: earnings of up to €352 per week are exempt from the employee contribution.
(ii) Class HX: earnings between €352 and €500 per week are liable at 3.9%.
(iii) Class H1: earnings in excess of €500 per week are liable at 3.9%.
(iv) Class H2 (medical card holders, widows and widowers, lone parents): earnings in excess of €500 per week are exempt from the employee contribution on the first €127 per week, with the balance liable to the employee contribution at 3.9%.
For classes H0, HX, H1 and H2, the employers contribution is 10.25% of your earnings.
Class H benefits: unemployment benefit, disability benefit, health and safety benefit, maternity benefit, adoptive benefit, invalidity pension, widows or widowers contributory pension, orphans contributory allowance, retirement pension, old age contributory pension, death grant, treatment benefit.
NIL PRSI contributions
There are two PRSI classes in this category:
(a) Class K: This applies if you receive income which is not subject to social insurance contributions but which is liable for USC, such as occupational pensions, income deriving from positions of certain office holders (for example, judiciary and State Solicitors), income of people age 66 or over previously liable for Class S.
Class K benefits: Nil.
(b) Class M: This applies if you have Nil contribution liability (for example, if you are an employee aged under 16, or you are within Class K and exempt from USC).
Class M benefits: In certain circumstances, occupational injuries benefit.