Employees in the following employment, aged between 16 and 66 or those aged under 70 who are not in receipt of a State Pension (Contributory), will be classed as PRSI Class C and will pay the rate in the table below;
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | C0 | All | Nil | 1.85 |
| €352.01 - €500 | CX | All | 0.90 | 1.85 |
| More than €500 | C1 | First €1,443 | 0.90 | 1.85 |
| Balance | 4.00 | 1.85 |
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | C0 | All | Nil | 1.95 |
| €352.01 - €500 | CX | All | 1.00 | 1.95 |
| More than €500 | C1 | First €1,443 | 1.00 | 1.95 |
| Balance | 4.10 | 1.95 |