The following persons will be classed as PRSI Class M:
people with no contribution liability such as employees under 16 years of age or people of pensionable age, currently 66 years, or over. People who were previously liable for class S aged over 70 years or for those born on or after 1 January 1958 aged between 66 and 70 years who have been awarded the State Pension (Contributory). Persons in receipt of occupational pensions (on the Occupational Pension income only) or people within Class K with no contribution liability