Publication

PRSI Class H Rates

From Department of Social Protection

Published on 4 February 2020

Last updated on 26 July 2024

Employees in the following employments will be classed as PRSI Class H and will pay the rate in the table below;

NCOs and enlisted personnel of the Defence Forces

Class H

Class H up until 30 September 2024

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	H0	All	Nil	10.35
€352.01 - €424(*)	HX	All	3.90	10.35
More than €424	H1	All	3.90	10.35

Class H from 1 October 2024

Weekly income band	PRSI Subclass	How much of weekly pay	Employee %	Employer %
Up to €352	H0	All	Nil	10.45
€352.01 - €424(*)	HX	All	4.00	10.45
More than €424	H1	All	4.00	10.45

(*)A tapered employee PRSI Credit of €12 per week applies on earnings up to €424.

Class H Benefits

(**) Only paid during service.

Adoptive Benefit
Benefit Payment for 65 year olds
Carer’s Benefit(**)
Guardian’s Payment (Contributory)
Health and Safety Benefit
Illness Benefit
Invalidity Pension
Jobseeker’s Benefit
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(**)

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