Employees in the following employments will be classed as PRSI Class J and will pay the rate in the table below;
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer% |
| Up to €500 | J0 | All | Nil | 0.50 |
| More than €500 | J1 | All | Nil | 0.50 |
| Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer% |
| Up to €500 | J0 | All | Nil | 0.60 |
| More than €500 | J1 | All | Nil | 0.60 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.