Publication
PRSI Class E Rates
- Published on: 4 February 2020
- Last updated on: 8 January 2025
Employees in the following employments will be classed as PRSI Class E and will pay the rate in the table below;
- ministers of religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System of the Department of Social Protection
Class E
Class E up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee % | Employer % |
| Up to €352 | E0 | All | Nil | 6.97 |
| More than €352(*) | E1 | All | 3.43 | 6.97 |
Class E from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer % |
| Up to €352 | E0 | All | Nil | 7.07 |
| More than €352(*) | E1 | All | 3.53 | 7.07 |
(*)A tapered employee PRSI Credit of €10 per week applies on earnings up to €412.
Class E benefits
- Adoptive Benefit
- Carer’s Benefit
- Guardian’s Payment Contributory
- Health and Safety Benefit
- Illness Benefit
- Invalidity Pension
- Maternity 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.