Individuals in the following employments will be classed as PRSI Class S and will pay the rate in the table below;
Weekly income band | PRSI Subclass | How much of weekly income | All income % |
Up to €500 | S0 | All | 4.00 |
More than €500 | S1 | All | 4.00 |
(*) Subject to legislative approval all PRSI rates will increase by 0.1% from 1 October 2024. Further information will be available when final approval is obtained.