PRSI in Ireland: Classes, 2026 Rates, and Contributions

Pay Related Social Insurance in Ireland is split into contribution classes — Class A for most employees, Class S for the self-employed, Class K for unearned income and public office holders, and Class M as a no-liability recording class — and each class has its own rate and its own list of social welfare benefits it entitles you to. Every PRSI rate is scheduled to rise by 0.15 percentage points on 1 October 2026.¹

Which PRSI Class You’re In

You don’t choose your PRSI class. It’s assigned by the nature of your work and income.

Class A covers employees in industrial, commercial, and service jobs earning €38 or more per week, and civil and public servants recruited from 6 April 1995 onward. It’s by far the largest group.²
Class S covers self-employed people — sole traders, freelancers, and certain company directors — with annual reckonable income of €5,000 or more.³
Class K applies to public office holders earning over €100 per week and to anyone with unearned income such as rent, dividends, or investment returns.²
Class M is a recording class with no contribution liability. It covers workers under 16, self-employed people who have been awarded the State Pension (Contributory), and certain occupational pension recipients.⁴

What Each Class Actually Buys You

Class A contributors have access to the full range of social insurance payments: Jobseeker’s Benefit, Illness Benefit, Maternity Benefit, Paternity Benefit, Invalidity Pension, Carer’s Benefit, Treatment Benefit, and the State Pension (Contributory), among others.²

Class S covers a narrower range. Self-employed contributors can qualify for the State Pension (Contributory), Maternity Benefit, Paternity Benefit, Parent’s Benefit, Adoptive Benefit, Carer’s Benefit, Invalidity Pension, Treatment Benefit, Jobseeker’s Benefit for the Self-Employed, and the Benefit Payment for 65 Year Olds.⁵ The gap that catches most self-employed people off guard is the absence of standard Illness Benefit. If you’re a sole trader and you’re out sick for a few weeks, PRSI won’t replace the lost income the way it would for an employee.

Class K and Class M give you no social insurance benefit entitlement at all. Class K in particular is essentially a social insurance charge in name only: you pay in and get nothing back through the welfare system.

Class A Rates for 2026

The 2026 Class A rates split into two periods because of the increase on 1 October 2026. The rates below apply from 1 January through 30 September 2026:⁶

Weekly earnings €38 to €352: no employee PRSI; employer pays 9%.
Weekly earnings €352.01 to €424: employee pays 4.2%, employer pays 9%. A tapered PRSI credit reduces the employee liability.
Weekly earnings €424.01 to €552: employee pays 4.2%, employer pays 9%.
Weekly earnings over €552: employee pays 4.2%, employer pays 11.25%.

From 1 October 2026, the employee rate rises to 4.35%, the lower employer rate rises to 9.15%, and the higher employer rate rises to 11.4%.⁶

These percentages apply to all gross earnings, not just the portion above a threshold. An employee earning €600 a week pays 4.2% on the full €600 (until October), and the employer pays 11.25% on the full €600.

The PRSI Credit for Lower Earners

If your weekly earnings are between €352.01 and €424, a tapered credit reduces the PRSI you actually pay. The maximum credit is €12 a week at earnings of €352.01.¹ For every euro you earn above €352.01, the credit drops by one-sixth of the excess. Someone earning €380 a week gets a reduced credit of roughly €7.33 (€12 minus one-sixth of €27.99). At €424, the credit is gone.⁷ Your contribution record still shows the full contribution, so the credit doesn’t cut your future benefit entitlements.

Class S Rates for the Self-Employed

Self-employed contributors pay PRSI on total reckonable income: business profits after allowable expenses, plus any investment and rental income. Below €5,000 of annual reckonable income you’re exempt, though you can opt in as a voluntary contributor.³

The Class S rate is 4.2% until 30 September 2026 and 4.35% from 1 October 2026. Because the rate changes mid-year, Revenue applies a blended annual rate of 4.2375% to 2026 income filed under self-assessment. The minimum annual Class S contribution is €650, regardless of how low your income is.⁵

If 4.2375% of your reckonable income comes to less than €650, you still pay €650. That minimum protects your contribution record for benefits like the State Pension (Contributory). Skipping the payment leaves a gap that can reduce or eliminate that entitlement later.

Class K Rates on Unearned Income

Rental income, dividends, deposit interest, and investment returns fall under Class K. The rate is 4.2% until 30 September 2026, rising to 4.35% from 1 October 2026, with a blended annual rate of 4.235% applied to self-assessed returns and a minimum payment of €650.⁸

Class K also applies to certain public office holders, including members of the Oireachtas and the judiciary, on their office-holder income.⁸ Remember that Class K contributions build no benefit entitlement.

The October 2026 Rate Increase

PRSI rates have been rising in stages since 2024. On 1 October 2026, every rate goes up by 0.15 percentage points:¹

Class A employees: 4.2% to 4.35%
Class A employers (weekly pay up to €552): 9% to 9.15%
Class A employers (weekly pay over €552): 11.25% to 11.4%
Class S self-employed: 4.2% to 4.35%
Class K unearned income: 4.2% to 4.35%

Employers running payroll need their systems updated before the October pay run. Self-employed contributors filing an annual return will see the blended rate applied through Revenue’s self-assessment.⁵

PRSI Past Age 66

PRSI liability used to stop at age 66. Since 1 January 2024, the upper age limit runs to 70 for anyone born on or after 1 January 1958. You remain liable for PRSI until you either claim the State Pension (Contributory) or turn 70, whichever comes first.⁹

This gives people who still need contributions on their record a way to keep building them by deferring their pension claim. Once you’re awarded the State Pension (Contributory), your PRSI liability ends immediately, even if you keep working. From that point, employees move to Class J and self-employed people move to Class M.⁹

The change doesn’t apply to anyone who turned 66 before 1 January 2024, or anyone already receiving the State Pension (Contributory).

Voluntary Contributions

If you leave paid work and want to keep your social insurance record intact, voluntary contributions are the mechanism. You need at least 520 paid PRSI contributions under compulsory insurance to qualify, and you must apply within five years of the end of the last tax year in which you paid compulsory PRSI or received a credited contribution.¹⁰

If your last compulsory class was Class S, the voluntary rate is a flat €650 a year. You can pay voluntary contributions up to age 66, or up to age 70 if you were born after 1 January 1958 and haven’t claimed the State Pension (Contributory).¹⁰ Contributions paid under Class J don’t count toward the 520-contribution threshold.

Checking Your Contribution Record

You can request a Contribution Statement through MyWelfare.ie for a full summary of your social insurance record. You’ll need a MyGovID account to sign in.¹¹ Gaps can quietly reduce your State Pension entitlement, and they’re easier to fix the earlier you spot them. If your personal details on MyWelfare don’t match the Department’s records, you’ll need to visit your local Intreo office to verify your information before a statement can be issued.

1
Citizens Information. Paying Social Insurance
2
Citizens Information. Social Insurance Classes
3
Citizens Information. Class S PRSI
4
gov.ie. PRSI Class M Rates
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gov.ie. PRSI Class S Rates
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gov.ie. PRSI Class A Rates
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gov.ie. 2026 PRSI Contribution Rates and User Guide
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gov.ie. PRSI Class K Rates
9
gov.ie. Changes to Pay Related Social Insurance (PRSI)
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Citizens Information. Voluntary Social Insurance Contributions
11
MyWelfare. Contribution Statement