| | PRSI classes and subclasses |
| Description | PRSI classes and subclasses There are 11 PRSI contribution classes. Each class has subclasses that determine how much PRSI contributions employees pay. | Contribution class | Who belongs to this class? | Contribution subclasses | | A | Employees 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 | | B | Permanent 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 | | C | Commissioned officers of the Defence Forces and members of the Army Nursing Service recruited before 6 April 1995. | CO, CX and C1 | | D | Permanent 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 | | E | Ministers of religion employed by the Church of Ireland representative body. | E | | H | NCOs and enlisted personnel in the Defence Forces. | HO, HX and H1 | | J | People 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 | | K | Public 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 | | M | Individuals 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 | | S | Self-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 50 Payroll Ireland, assign their PRSI Code based on their work circumstances and PRSI exemption status. If you’re unsure of the PRSI code, 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 A1 | A1 | | A4, A6, or A7 | A4 | | A8 or A9 | A9 | | B0, BX or B1 | B1 | | C0, CX or C1 | C1 | | D0, DX or D1 | D1 | | H0, HX or H1 | H1 | | J0, J1 or J9 | J1 | | K1 | K1 | | M | M | | S0 or S1 | S1 | Change an employee's PRSI code
Mark an employee as PRSI exempt When you mark an employee as PRSI exempt in Employee Details, select a PRSI Exempt Reason. If you choose: - Other - Select M or NA in the PRSI Code box before saving. Only these codes qualify for this exemption
- A1 Portable Doc, Exempt posted Ees or Family member - The PRSI Code updates to N and locks this field
Assign a PRSI subclass to an employee When you process pay details, Sage 50 Payroll Ireland assigns the correct PRSI subclass based on: - The employee’s PRSI Code
- The employee’s reckonable earnings in that pay run
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