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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 2025

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

Class D from 1 October 2025

Weekly income band PRSI Subclass How much of weekly income Employee %(*) Employer %
Up to €352 D0 All Nil 2.55
€352.01 - €500 DX All 1.10 2.55
More than €500 D1 First €1,443 1.10 2.55
Balance 4.20 2.55

(*)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