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 B and will pay the rate in the table below.
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | B0 | All | Nil | 2.01 |
| €352.01 - €500 | BX | All | 0.90 | 2.01 |
| More than €500 | B1 | First €1,443 | 0.90 | 2.01 |
| Balance | 4.00 | 2.01 |
| Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
| Up to €352 | B0 | All | Nil | 2.11 |
| €352.01 - €500 | BX | All | 1.00 | 2.11 |
| More than €500 | B1 | First €1,443 | 1.00 | 2.11 |
| Balance | 4.10 | 2.11 |