PRSI Class P Rates

Employees in the following employments will be classed as PRSI Class P and will pay the rate in the table below;

Share fishermen and Share fisherwomen who are classified as self-employed and who are already paying PRSI under Class S and who opt to pay an additional charge to access the benefits listed below.
This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is 4.1%* of all income in excess of €2,500 or €200, whichever is the greater amount.

(*) This rate will increase to 4.2% as of 1 October 2025

Class P up until 30 September 2025

Class P (optional)	All income %
First €2,500 per year	Nil
Balance	4.10

Class P from 1 October 2025*

Class P (optional)	All income %
First €2,500 per year	Nil
Balance	4.20(*)

(*) For those returning PRSI through the Revenue self-assessed system, a blended or proportionate rate of 4.025% or a minimum payment of €537.50 will apply on their self-employed 2024 annual income (for 2025 income the rate will be 4.125% or min payment of €650) due to the change of rate during that year.

(**) Subject to a minimum of €200

Class P benefits

Benefit Payment for 65 year olds
Limited Jobseeker’s Benefit
Limited Illness Benefit
Treatment Benefit