Publication
PRSI Class K Rates
- Published on: 4 February 2020
- Last updated on: 8 January 2025
PRSI Class K1
Employees in the following employments will be classed as PRSI Class K1 and will pay the rate in the table below;
- certain public office holders with an income in excess of €100 a week. The public office holders affected include the President, members of the Oireachtas and the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General and certain members of the European Parliament
Class K1 refers to public office holders only.
Class K1
Class K up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €100 | No contribution payable. Record under Class M | Nil | Nil | Nil |
| More than €100 | K1 | All | 4.10 | Nil |
Class K1 from 1 October 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €100 | No contribution payable. Record under Class M | Nil | Nil | Nil |
| More than €100 | K1 | All | 4.20 | Nil |
Class K1 benefits
There are no benefits under Class K1.
PRSI Class K9 Rates
Individuals in the following employments will be classed as PRSI Class K9 and will pay the rate in the table below;
- modified rate contributors for example, civil and public servants recruited prior to 6 April 1995, with self-employed earned income from a profession or trade and any other unearned income such as rental or investment income
- employees and occupational pensioners with no additional earned self-employed income but who do have unearned income only such as rental income, investment income, dividends and interest on deposits and savings
Class K9 up until 30 September 2025
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| All income | K9 | All | 4.10 | Nil |
Class K9 from 1 October 2025(*)
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| All income | K9 | All | 4.20 | Nil |
(*) For those returning PRSI through the Revenue self-assessed system, a blended or proportionate rate of 4.025% or a minimum payment of €537.50 will apply on their self-employed 2024 annual income (for 2025 income the rate will be 4.125% or min payment of €650) due to the change of rate during that year.
Class K9 benefits
There are no benefits under Class K9