Private and public sector employments
Rates of contribution from 1 January 2014

This covers employees under the age of 66 in industrial, commercial and service-type employment who have reckonable pay of ?38 or more per week from all employments as well as Public Servants recruited from 6 April 1995.

Further information can be found on www.welfare.ie
Subclass AO
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€38 - €352 inclusive All Nil 8.50%


Subclass AX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 - €356 inclusive All 4.00% 8.50%


Subclass AL
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€356.01 - €500 inclusive All 4.00% 10.75%


Subclass A1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All 4.00% 10.75%

Community Employment participants only
Subclass A8
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nil 0.50%

Subclass A9
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €352 All 4.00% 0.50%

TotalPRSI: Calculate the employer and employee deductions separately and then add them together.

Public Sector Employments Class B

This covers permanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardaí recruited prior to 6 April 1995.


Subclass B0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nil 2.01%

Subclass BX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 - €500 inclusive All 0.90% 2.01%

Subclass B1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443 0.90% 2.01%
Balance 4.00% 2.01%

Class C

This covers commissioned officers of the Defence Forces and members of the Army Nursing Service recruited before 6 April 1995.

Subclass C0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 1.85%

Subclass CX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 - €500 inclusive All 0.90% 1.85%

Subclass C1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443 0.90% 1.85%
Balance 4.00% 1.85%

PUBLIC SECTOR EMPLOYMENT CLASS D

This covers permanent and pensionable employees in the public service, other than those mentioned in Classes B and C, recruited before 6 April 1995.

Subclass D0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €353 inclusive All Nil 2.35%

Subclass DX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€353.01 - €500 inclusive All 0.90% 2.35%

Subclass D1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443 0.90% 2.35%
Balance 4.00% 2.35%

CLASS H

This covers NCOs and enlisted personnel of the Defence Forces

Subclass D1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 10.05%

Subclass HX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
352.01 - €500 inclusive All 3.90% 10.05%

Subclass H1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All 3.90% 10.05%

PRIVATE SECTOR EMPLOYMENTS CLASS J

This normally relates to people with reckonable pay of less than ?38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees aged 66 or over or people in subsidiary employment. Share-based remuneration may in certain circumstances be subject to employee. PRSI. Employer's PRSI is not chargeable on share-based remuneration.

Subclass J0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €500 inclusive All Nill 0.05%

Subclass J0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All Nill 0.05%

OFFICE HOLDERS CLASS K

Since 2011, certain public office holders pay PRSI at a rate of 4% on all income, where their income is over ?5,200 a year. They should be returned at Class K. These public office holders with weekly income of €100 or less should be returned at Class M. Class K may also apply in other circumstances, see Important Notice for details.

Record Under Class M
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €100 inclusive All Nill Nill

Subclass K1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €100 All 4% Nill

OCCUPATIONAL PENSIONS CLASS M

ClassM relates to people with a nil contribution liability (such as employees under age 16, people aged 66 or over (including those previously liable for Class S), persons in receipt of occupational pensions or lump-sum termination payments and public office holders with a weekly income of less than ?100 a week).

Subclass M
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
All Income All Nill Nill

SELF-EMPLOYED CLASS S

This covers self-employed people, including certain company directors, and certain people with income from investments and rent.

Subclass S0
Weekly Pay Band* How much of weekly pay All income from Self-Employment
Up to €500 inclusive All 4%

Subclass K1
Weekly Pay Band* How much of weekly pay All income from Self-Employment
More than €500 All 4%

Completing P45

Where an employee has more than one period of employment with the same employer in the tax year:

  • The 'Date of Commencement' for the latest period of employment must be completed on the P45
  • Only the figures of pay and tax in respect of this latest period of employment with the company should be entered at '(b) If employment started since 1 January last enter Pay and Tax deducted (or Tax refunded) for this period of employment only'
  • The Total Pay and Tax from all employments for the period 1 January to the latest date of cessation (including other employers, if any) should be entered on the P45 at '(a) Total Pay & Tax deducted from 1 January last to Date of Cessation'

For more detailed information click here* Share-based remuneration may in certain circumstances be subject to employee PRSI. Employer's PRSI is not chargeable on share-based remuneration.Community Employment participants only
* Share-based remuneration may in certain circumstances be subject to employee PRSI. Employer's PRSI is not chargeable on share-based remuneration.
Community Employment participants only
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