The amount of social insurance you pay depends on your earnings and the type of work you do. Your social insurance contributions in Ireland are referred to as PRSI (Pay Related Social Insurance).

What are PRSI Contribution classes?

In general, PRSI contribution classes are decided by the nature of the employment and the amount of the employee's gross reckonable earnings in any week. Most workers pay PRSI contributions - Class A and are covered for all social welfare benefits and pensions. However, people who earn less than 38 per week (from ALL employments) are covered for Occupational Injuries Benefits only - Class J. Some workers in the public sector do not have cover for all benefits and pensions and they pay a modified PRSI contribution - Class B, C, D or H.

How much social insurance (PRSI) will I pay?

The amount of PRSI you pay will depend on your earnings and the class under which you are insured. Here is an example:

For employees insured under Class A, the amount they pay is as follows:

    * If you earn less than 300 euro gross per week (before tax is deducted), you will not pay any social insurance. This does not mean that you are not getting a contribution. Your employer is paying social insurance on your behalf.
    * If you earn between 300 euro and 440 euro per week, the first 127 euro of your earnings will be ignored and you will pay 4% on anything over that amount. If you are earning over 46,600 euro gross, you will not pay social insurance on the income above this amount.
    * If you earn more than 440 euro per week and pay a Class A1 contribution, you will pay 2% on the first 127 euro of your earnings and 6% on anything over that amount up to a maximum of 46,600 euro. You will pay 2% on any earnings above 46,600 euro.

For people insured under other classes, the amount they pay will vary. For example, permanent and pensionable civil servants recruited before 6 April 1995 and insured under Class B pay PRSI at 0.90% if they earn over 300 euro.