Publication

PRSI Class E 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 E and will pay the rate in the table below;

ministers of religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System of the Department of Social Protection

Class E

Class E up until 30 September 2024

Weekly income band	PRSI Subclass	How much of weekly income	Employee %	Employer %
Up to €352	E0	All	Nil	6.87
More than €352(*)	E1	All	3.33	6.87

Class E from 1 October 2024

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer %
Up to €352	E0	All	Nil	6.97
More than €352(*)	E1	All	3.43	6.97

(*)A tapered employee PRSI Credit of €10 per week applies on earnings up to €412.

Class E benefits

Adoptive Benefit
Carer’s Benefit
Guardian’s Payment Contributory
Health and Safety Benefit
Illness Benefit
Invalidity Pension
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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