PRSI Class D Rates

Employees in the following employments, 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 D and will pay the rate in the table below;

permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April 1995

Class D up until 30 September 2024

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer %
Up to €352	D0	All	Nil	2.35
€352.01 - €500	DX	All	0.90	2.35
More than €500	D1	First €1,443	0.90	2.35
		Balance	4.00	2.35

Class D from 1 October 2024

Weekly income band	PRSI Subclass	How much of weekly income	Employee %(*)	Employer %
Up to €352	D0	All	Nil	2.45
€352.01 - €500	DX	All	1.00	2.45
More than €500	D1	First €1,443	1.00	2.45
		Balance	4.10	2.45

(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share based remuneration.

Class D benefits

Carer’s Benefit
Guardian’s Payment Contributory
Occupational Injuries Benefits
Parent’s Benefit
Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension