PRSI Class M Rates

The following persons will be classed as PRSI Class M:

• people with no contribution liability such as employees under 16 years of age. People who were previously liable for class S who were born before 1 January 1958, or over pensionable age (66 years) and in receipt of State Pension (Contributory), or over aged 70 years. Persons in receipt of occupational pensions (on the Occupational Pension income only) or people within Class K with no contribution liability

• Occupational Injuries Benefits, in certain cases