Publication
PRSI Class B 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 B and will pay the rate in the table below.
- permanent and pensionable civil servants recruited prior to 6 April 1995
- registered doctors and dentists employed in the Civil Service recruited prior to 6 April 1995
- gardaí recruited prior to 6 April 1995
Class B
Class B up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | B0 | All | Nil | 2.11 |
| €352.01 - €500 | BX | All | 1.00 | 2.11 |
| More than €500 | B1 | First €1,443 | 1.00 | 2.11 |
| Balance | 4.10 | 2.11 |
Class B from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | B0 | All | Nil | 2.21 |
| €352.01 - €500 | BX | All | 1.10 | 2.21 |
| More than €500 | B1 | First €1,443 | 1.10 | 2.21 |
| Balance | 4.20 | 2.21 |
Class B benefits
- Carer’s Benefit
- Guardian’s Payment Contributory
- Limited Occupational Injuries Benefits
- Parent’s Benefit
- Widow’s, Widower’s, or Surviving Civil Partner’s Contributory Pension