Pay Related Social Insurance (PRSI) Contribution Classes
In general, PRSI contribution classes are decided by the nature of a persons employment and the amount of the employee's gross reckonable earnings in any week. Most workers pay PRSI contributions at Class A and are covered for all social welfare benefits and pensions. However, people who earn less than €38 per week (from ALL employments) are covered for Occupational Injuries Benefits only - Class J. Some workers in the public sector do not have cover for all benefits and pensions and they pay a modified PRSI contribution - Class B, C, D or H.
Others, such as people who are retired but receiving pensions from their former job, are recorded under different classes of PRSI – Class K or M. These classes do not give cover for social welfare benefits and pensions.
Self-employed people are covered for certain pensions, Maternity and Adoptive Benefit, Guardian's Payment (Contributory) and the Bereavement Grant and pay Class S.
However, in the case of self-employed people whose principal means of livelihood is derived from share fishing, the option exists to pay additional contributions under Class P. These additional contributions provide cover for limited Jobseeker's and Illness Benefit and for Treatment Benefit.
The type of employment in each PRSI contribution class, together with the benefits are outlined in SW14
The PRSI contribution classes are further divided into Subclasses, 0, 1 and 2. A8 is a subclass of A9 which is used for Community Employment participants only. These subclasses represent different bands of weekly earnings and categories of people within each earnings band as outlined in SW 14.
Deciding the correct PRSI Class
If there is any doubt as to whether PRSI should be paid or which Class of PRSI should apply, the Department's Scope Section may be asked to decide the issue. Before a decision is made, the employment details are investigated thoroughly by a Social Welfare Inspector who will interview the people concerned.
If you are unhappy with a decision made by Scope Section, you can appeal it to the Social Welfare Appeals Office within 21 days of being notified of the decision.
Where a decision results in the PRSI Class changing to a higher rate of PRSI, arrears will be collected by a Social Welfare Inspector from the employer. Where a decision results in the PRSI Class changing to a lower rate of PRSI, a refund can be claimed from PRSI Refunds Section (see address below).
Refunds
If you have overpaid PRSI contributions, you can apply for a refund. With effect from 1 January 2010, an application for the return of PRSI contributions must be made within four years of the last day of the contribution year in respect of which the contributions concerned were paid. The legislation governing this four year limitation is contained in section 8 of the Social Welfare & Pensions (No. 2) Act 2009, which allowed for the insertion of a new section 38A to the Social Welfare Consolidation Act 2005.
Applications for a refund should be sent to:
PRSI Refunds Section
Department of Social Protection
Oisin House
212-213 Pearse Street
Dublin 1
Telephone: (01) 673 2586
More Information
For further details of the PRSI contribution collection system contact:
Information Services
Department of Social and Family Affairs
Social Welfare Services Office
College Road
Sligo
Telephone: Lo Call 1890 66 22 44 (From the Republic of Ireland) or 071 9157100
Private Sector Employments
PRSI Class A
People within CLASS A:
People in industrial, commercial and service-type employment who are employed under a contract of service with gross earnings of €38 or more per week from all employments; Civil and Public Servants recruited from 6 April, 1995 and Community Employment participants from 6 April, 1996.
CLASS A BENEFITS:
- Jobseeker's Benefit
- Illness Benefit
- Health and Safety Benefit
- Maternity Benefit
- Adoptive Benefit
- Invalidity Pension
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- State Pension (Transition)
- State Pension (Contributory)
- Bereavement Grant
- Treatment Benefit
- Occupational Injuries Benefits
- Carer's Benefit
PRSI Class J
People within CLASS J:
- People in industrial, commercial and service-type employment who are employed under a contract of service and whose gross earnings are less than €38 per week from all employments;
- People insured for Occupational Injuries Benefits only, e.g. employees aged 66 years or over;
- People participating in certain FÁS training schemes who are insurable for Occupational Injuries Benefits only, and
- People whose employment is of a subsidiary nature or of inconsiderable extent, e.g. people insurable at Class B, C, D or H in their main employment and who have a second job; attendants at Department of Education Examinations; Presiding Officers and Poll Clerks at Elections, and R.D.F. members on annual training.
CLASS J BENEFITS:
- Occupational Injuries Benefits
Civil and Public Sector Employments
PRSI Class B
People within CLASS B:
Permanent and pensionable Civil Servants, Registered Doctors and Dentists employed in the Civil Service and Gardaí, recruited prior to 6 April, 1995.
CLASS B BENEFITS:
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- Limited Occupational Injuries Benefits
- Bereavement Grant
- Carer's Benefit
PRSI Class C
People within CLASS C:
Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April, 1995.
CLASS C BENEFITS:
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- Bereavement Grant
- Carer's Benefit
PRSI Class D
People within CLASS D:
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 BENEFITS:
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- Occupational Injuries Benefits
- Bereavement Grant
- Carer's Benefit
PRSI Class H
People within CLASS H:
NCOs and enlisted personnel of the Defence Forces.
CLASS H BENEFITS:
- Jobseekers Benefit
- Illness Benefit
- Health and Safety Benefit
- Maternity Benefit
- Adoptive Benefit
- Invalidity Pension
- Widow's or Widower's (Contributory) Pension
- Guardians Payment (Contributory)
- State Pension (Transition)
- State Pension (Contributory)
- Bereavement Grant
- Treatment Benefit
- Carer's Benefit
Only certain benefits are payable during service.
Private Sector Employment
PRSI Class E
People within CLASS E:
Ministers of Religion employed by the Church of Ireland Representative Body.
CLASS E BENEFITS:
- Illness Benefit
- Health and Safety Benefit
- Maternity Benefit
- Adoptive Benefit
- Invalidity Pension
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- State Pension (Transition)
- State Pension (Contributory)
- Bereavement Grant
- Treatment Benefit
- Carer's Benefit
Self-Employment
PRSI Class S
People within CLASS S:
Self-employed people such as farmers, certain company directors, people in business on their own account and people with income from investments, rents and maintenance.
CLASS S BENEFITS:
- Widow's or Widower's (Contributory) Pension
- Guardian's Payment (Contributory)
- State Pension (Contributory)
- Maternity Benefit
- Adoptive Benefit
- Bereavement Grant
PRSI Class P (optional)
People within CLASS P:
Self-employed people whose principal means of livelihood comes from share fishing.
CLASS P BENEFITS:
- Limited Jobseeker's Benefit
- Limited Illness Benefit
- Treatment Benefit
Occupational Pensions
PRSI Class K
People within CLASS K:
People receiving income which is not subject to social insurance contributions but which is liable for the Health Contribution, such as occupational pensions, income deriving from positions of certain Office Holders (e.g. Judiciary and State Solicitors) and income of people aged 66 to 70 years who were previously liable for Class S.
CLASS K BENEFITS:
PRSI Class M
People within CLASS M:
The M Class should be used for people with NIL contribution liability, e.g. employees under age 16 years, people within Class K with a NIL liability (medical card holders, widows/widowers, people aged 70 years or over), etc.
CLASS M BENEFITS
- In certain circumstances, Occupational Injuries Benefits