Foilsiú
PRSI Class K 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 K1 and will pay the rate in the table below;
Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
Up to €100 | No contribution payable. Record under Class M | Nil | Nil | Nil |
More than €100 | K1 | All | 4.00 | Nil |
There are no benefits under Class K1.
Individuals in the following employments will be classed as PRSI Class K9 and will pay the rate in the table below;
Weekly income band | PRSI Subclass | How much of weekly pay | Employee % | Employer % |
Up to €100 | No contribution payable. Record under Class M | Nil | Nil | Nil |
More than €100 | K9 | All | 4.00 | Nil |
There are no benefits under Class K9
(*) 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.