PRSI classes and subclasses
Description

There are currently 11 different PRSI contribution classes and each PRSI class is divided into different subclasses. These subclasses determine how much PRSI contributions your employees must pay.


Contribution classWho belongs to this class?Contribution subclasses
AEmployees under 66 in industrial, commercial or service roles with weekly pay of €38 or more, and civil and public servants hired from 6 April 1995.

For subclasses A8 and A9, this includes community employment participants with weekly reckonable pay of €38 or more and public servants recruited from 6 April 1995.
AO, AX, AL, A1, A4, A6, A7, A8 and A9
BPermanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardaí recruited before 6 April 1995.BO, BX and B1
CCommissioned officers of the Defence Forces and members of the Army Nursing Service recruited before 6 April 1995.CO, CX and C1
DPermanent and pensionable employees in the public service, other than those mentioned in Classes B and C, recruited before 6 April 1995.DO, DX and D1
EMinisters of religion employed by the Church of Ireland representative body.E
HNCOs and enlisted personnel in the Defence Forces.HO, HX and H1
JPeople with reckonable pay of less than €38 per week from all employment.
However, some employees are insurable at Class J regardless of earnings, such as those aged 66 or over or in subsidiary employment.
J0, J1 and J9
KPublic office holders, such as:
  • The president
  • Members of the Oireachtas and the judiciary
  • Certain military judges
  • The attorney general
  • The comptroller and auditor general
  • Members of a local authority
  • Certain members of the European parliament
K1
MIndividuals with nil contribution liability, such as:
  • Employees under age 16
  • Employees of pensionable age, currently 66
Also public office holders with a weekly income of less than €100 per week.
M
SSelf-employed people, including certain company directors, and certain people with income from investments and rent.SO and S1

Assign a PRSI contribution class code

When you set up an employee in Sage Payroll, you must assign their PRSI Code. This code is based on the employee's specific work circumstances and PRSI exemption status.

If unsure of the PRSI code for an employee, contact the Department of Employment Affairs and Social Protection for clarification.

If the Department of Employment Affairs and Social Protection advise you to put the employee on PRSI subclass:In Sage Payroll, select the following PRSI Code:
AO, AX, AL or A1A1
A4, A6, or A7A4
A8 or A9A9
B0, BX or B1B1
C0, CX or C1C1
D0, DX or D1D1
H0, HX or H1H1
J0, J1 or J9J1
K1K1
MM
S0 or S1S1

Change an employee's PRSI code

 If you need to change an employee's PRSI Code, you can follow how to check or change an employee's PRSI Code.


Employee is exempt from PRSI calculations

When marking an employee as PRSI exempt within Employee Details, you must select a PRSI Exempt Reason.

If you choose:

  • Other - You must then select either M or NA in the PRSI Code box before saving the changes. Only these two PRSI codes qualify for this exemption
  • A1 Portable Doc, Exempt posted Ees or Family member - The employee's PRSI Code updates to N and locks this field

Assign a PRSI subclass to an employee

When you process an employee’s pay details, Sage Payroll automatically assigns the correct PRSI subclass based on both of the following:

  • The employee’s PRSI Code
  • The employee’s reckonable earnings in that particular pay run

For example, a weekly paid employee with PRSI Code A1 is assigned subclass AO if their weekly earnings are between €38 and €352, and subclass AX if their earnings are between €352.01 and €356.