Publication
PRSI Class P Rates
- Published on: 4 February 2020
- Last updated on: 8 January 2025
Employees in the following employments will be classed as PRSI Class P and will pay the rate in the table below;
- Share fishermen and Share fisherwomen who are classified as self-employed and who are already paying PRSI under Class S and who opt to pay an additional charge to access the benefits listed below.
- This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4.1%* of all income in excess of €2,500 or €200, whichever is the greater amount.
(*) This rate will increase to 4.2% as of 1 October 2025
Class P up until 30 September 2025
| Class P (optional) | All income % |
| First €2,500 per year | Nil |
| Balance | 4.10 |
Class P from 1 October 2025*
| Class P (optional) | All income % |
| First €2,500 per year | Nil |
| Balance | 4.20(*) |
(*) 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.
(**) Subject to a minimum of €200
Class P benefits
- Benefit Payment for 65 year olds
- Limited Jobseeker’s Benefit
- Limited Illness Benefit
- Treatment Benefit