Publication
PRSI Class D Rates
- Published on: 4 February 2020
- Last updated on: 23 January 2025
Employees in the following employments, 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 D and will pay the rate in the table below;
- permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995
Class D up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | D0 | All | Nil | 2.45 |
| €352.01 - €500 | DX | All | 1.00 | 2.45 |
| More than €500 | D1 | First €1,443 | 1.00 | 2.45 |
| Balance | 4.10 | 2.45 |
Class D from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | D0 | All | Nil | 2.55 |
| €352.01 - €500 | DX | All | 1.10 | 2.55 |
| More than €500 | D1 | First €1,443 | 1.10 | 2.55 |
| Balance | 4.20 | 2.55 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share based remuneration.
Class D benefits
- Carer’s Benefit
- Guardian’s Payment Contributory
- Occupational Injuries Benefits
- Parent’s Benefit
- Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension