Publication
PRSI Class C Rates
- Published on: 4 February 2020
- Last updated on: 23 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 C and will pay the rate in the table below;
- Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995.
Class C up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | C0 | All | Nil | 1.95 |
| €352.01 - €500 | CX | All | 1.00 | 1.95 |
| More than €500 | C1 | First €1,443 | 1.00 | 1.95 |
| Balance | 4.10 | 1.95 |
Class C from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | C0 | All | Nil | 2.05 |
| €352.01 - €500 | CX | All | 1.10 | 2.05 |
| More than €500 | C1 | First €1,443 | 1.10 | 2.05 |
| Balance | 4.20 | 2.05 |
Class C benefits
- Carer’s Benefit
- Guardian’s Payment Contributory
- Parent’s Benefit
- Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension