Foilsiú
PRSI Class J Rates
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
Employees in the following employments will be classed as PRSI Class J and will pay the rate in the table below;
Weekly income band | PRSI Subclass | How much of weekly income | Employee %(*) | Employer% |
Up to €500 | J0 | All | Nil | 0.50 |
More than €500 | J1 | All | Nil | 0.50 |
(*)Share-based remuneration may, in certain circumstances, be subject to Employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
(**) Subject to legislative approval all PRSI rates will increase by 0.1% from 1 October 2024. Further information will be available when final approval is obtained.