Quick answer
- Ireland has 11 PRSI classes: A, B, C, D, E, H, J, K, M, P and S.
- A class describes the social-insurance category; a subclass records the contribution treatment within that class for a pay period.
- Most private-sector employees are Class A, while self-employed people are commonly Class S.
- Do not select Class J or M solely from age: State Pension drawdown and the age 66–70 rules can change the correct treatment.
PRSI Calculator
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Who is normally associated with each PRSI class?
| Class | People normally associated with the class | Important context |
|---|---|---|
| A | Most employees in industrial, commercial and service employment; many public servants recruited from 6 April 1995 | The most common full-rate employee class |
| B | Certain permanent and pensionable civil servants, Gardaí and registered civil-service doctors or dentists recruited before 6 April 1995 | Modified-rate public-service class |
| C | Commissioned Defence Forces officers and members of the Army Nursing Service recruited before 6 April 1995 | Modified-rate class |
| D | Certain permanent and pensionable public servants recruited before 6 April 1995 | Modified-rate class outside B and C |
| E | Ministers of religion employed by the Church of Ireland Representative Body | Special collection arrangements can apply |
| H | Non-Commissioned Officers and enlisted Defence Forces personnel | Distinct contribution and benefit coverage |
| J | Most employments below the low weekly-pay entry point and certain subsidiary or age/pension cases | Employee share is generally nil; do not assign from age alone |
| K | Certain public office holders and some people with specified additional earned or unearned income | Applies to particular non-standard income situations |
| M | People with nil PRSI contribution liability | Nil liability is not the same as an unreported worker |
| P | Share fishermen and fisherwomen already insured under Class S who choose the optional contribution | Provides limited additional coverage |
| S | Self-employed people, including certain company directors and people with specified non-employment income | Normally paid through self-assessment |
This is an orientation table, not a class decision. DSP Scope Section can decide insurability where employment status or class is disputed.
PRSI class versus PRSI subclass
The letter identifies the broad class. The letter-and-number or letter-and-letter code on a payslip is the subclass used for that pay period. For Class A, common codes include A0, AX, AL and A1. Subclasses can change because weekly earnings, a credit range or a special employment scheme changed; that does not necessarily mean the person moved out of Class A.
| Record | Example | What it tells you |
|---|---|---|
| Class | A | The broad social-insurance category |
| Subclass | A1 | The contribution treatment for that payroll period |
| Contribution weeks | 1, 2, 4 or 5 | The insurable weeks reported with that payroll submission |
Class J and Class M are commonly misunderstood
Class J covers several situations, including most employments below the relevant weekly-pay entry point and certain subsidiary employments. Class M is used where the person has nil contribution liability. Neither should be selected merely because an employee contribution happens to be zero in one week.
Age is especially important. Since 1 January 2024, a person who defers State Pension (Contributory) can remain liable for PRSI until the pension is awarded or age 70 is reached. Someone born before 1 January 1958 or already receiving the pension can have different treatment. Ask payroll or DSP to confirm the class rather than relying on an old “PRSI stops at 66” rule.
How to find and confirm your PRSI class
- Check the latest payslip for a PRSI class or subclass code.
- Ask payroll which class and contribution weeks were included in the Revenue submission.
- Request a Contribution Statement through MyWelfare and check whether the employment appears.
- Compare the employment type with the official DSP class descriptions.
- Contact DSP Scope Section where worker status or the correct class is genuinely uncertain.
A calculator cannot assign a legal employment status. It should be used only after the likely class has been verified.
Why class affects benefits
Different classes insure different benefit risks. Full-rate Class A has broad coverage, while modified public-service classes, Class J, Class K, Class M and optional Class P have different or more limited coverage. Class S supports a substantial range of benefits but is not identical to Class A.
Always check the qualifying conditions for the particular benefit. The class is one part of eligibility; the required paid contributions, credited contributions, relevant tax years and other conditions also matter.
Frequently asked questions
How many PRSI classes are there in Ireland?
There are 11 classes: A, B, C, D, E, H, J, K, M, P and S.
What PRSI class am I?
Check the class or subclass on your payslip, ask payroll and compare your employment with DSP guidance. Use Scope Section where status is disputed.
What is PRSI Class M?
Class M is used where there is a nil contribution liability. It does not mean the employment should be omitted from payroll records.
What is PRSI Class J?
Class J covers several limited-liability situations, including most very low-paid or subsidiary employments and certain age/pension cases.
Is A1 a PRSI class?
A1 is a subclass within Class A. It describes the contribution treatment for the pay period, not a separate broad class.
Can my PRSI class change?
Yes. A change in employment, status, age, pension drawdown or other circumstances can change the class. Weekly earnings can also change a subclass.
Do all PRSI classes provide the same benefits?
No. Benefit coverage differs by class, and each benefit also has its own contribution conditions.
Does PRSI automatically stop at age 66?
No. A person deferring State Pension (Contributory) may remain liable until the pension is awarded or age 70.
Sources & references
- Department of Social Protection: The different PRSI classes
- Citizens Information: Social insurance classes
- Department of Social Protection: PRSI operational guidelines
- Revenue: PRSI and USC for older persons
- Department of Social Protection: Changes to State Pension (Contributory)
- MyWelfare: Contribution Statement
- Department of Social Protection: State Pension (Contributory)
- Department of Social Protection: How to calculate your State Pension rate
- Department of Social Protection: Voluntary contributions
- Department of Social Protection: Treatment Benefit Scheme
Related calculators
Use these tools for the numbers behind this guide.