Publication
PRSI Class A Rates
- Published on: 4 February 2020
- Last updated on: 8 January 2025
Employees in the following employment, aged between 16 and 66 or those aged under 70 who are not in receipt of a State Pension (Contributory), will be classed as PRSI Class A and will pay the rate in the table below.
- people in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of €38 or more per week from all employments; and
- civil and public servants recruited from 6 April 1995
These employees will pay the rate in the table below:
Class A
Class A up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| €38 - €352 | A0 | All | Nil | 8.90 |
| €352.01 - €424 (**) | AX | All | 4.10 | 8.90 |
| €424.01 - €527 | AL | All | 4.10 | 8.90 |
| More than €527 | A1 | All | 4.10 | 11.15 |
Class A from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| €38 - €352 | A0 | All | Nil | 9.00 |
| €352.01 - €424 (**) | AX | All | 4.20 | 9.00 |
| €424.01 - €527 | AL | All | 4.20 | 9.00 |
| More than €527 | A1 | All | 4.20 | 11.25 |
Community Employment participants only
Community Employment participants only up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | A8 | All | Nil | 0.60 |
| More than €352(**) | A9 | All | 4.10 | 0.60 |
Community Employment participants from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | A8 | All | Nil | 0.70 |
| More than €352(**) | A9 | All | 4.20 | 0.70 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
(**)A tapered employee PRSI Credit of €12 per week applies on earnings between €352.01 and €424
Class A benefits
- Adoptive Benefit
- Benefit Payment for 65 Year Olds
- Carer's Benefit
- Guardian's Payment Contributory
- Health and Safety Benefit
- Illness Benefit
- Invalidity Pension
- Jobseeker's Benefit
- Jobseeker’s Pay-Related Benefit – from 31 March 2025
- Maternity Benefit
- Occupational Injuries Benefit
- Parent's Benefit
- Partial Capacity Benefit
- Paternity Benefit
- State Pension (Contributory)
- Treatment Benefit
- Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension