Publication
PRSI Class J Rates
- Published on: 18 March 2020
- Last updated on: 23 January 2025
Employees in the following employments will be classed as PRSI Class J and will pay the rate in the table below;
- most people with reckonable pay of less than €38 per week from all employments. However, some employees are insurable at Class J regardless of how much they earn, such as employees born before 1 January 1958, or over pensionable age (66 years) and in receipt of State Pension (Contributory), or over age 70 years. Also included are people in subsidiary employment
Class J
Class J up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer% |
| Up to €500 | J0 | All | Nil | 0.60 |
| More than €500 | J1 | All | Nil | 0.60 |
Class J from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer% |
| Up to €500 | J0 | All | Nil | 0.70 |
| More than €500 | J1 | All | Nil | 0.70 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
Class J benefits
- Occupational Injuries Benefit.