PAYE / PRSI

Private and public sector employments (Rates of contribution from 1 January 2015) Class A This covers employees under the age of 66 in industrial, commercial and service-type employment who have reckonable pay of €38 or more per week from all employments as well as Public Servants recruited from 6 April 1995. Further information can be found on www.welfare.ie

Important notice for employers relating to LPT. Please click here

Subclass AO
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€38 – €352 inclusive All Nil 8.50%
Subclass AX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 – €356 inclusive All 4.00% 8.50%
Subclass AL
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€356.01 – €500 inclusive All 4.00% 10.75%
Subclass A1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All 4.00% 10.75%

* Share-based remuneration may in certain circumstances be subject to employee PRSI. Employer’s PRSI is not chargeable on share-based remuneration.

Community Employment participants only

Subclass A8
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nil 0.50%
Subclass A9
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €352 All 4.00% 0.50%

TotalPRSI: Calculate the employer and employee deductions separately and then add them together.

Public Sector Employments Class B

This covers permanent and pensionable civil servants recruited before 6 April 1995, registered doctors and dentists employed in the civil service and Gardaí recruited prior to 6 April 1995.

Subclass B0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 2.01%
Subclass BX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 – €500 inclusive All 0.90% 2.01%
Subclass B1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443
Balance
0.90%
4.00%
2.01%
2.01%

Class C

This covers commissioned officers of the Defence Forces and members of the Army Nursing Service recruited before 6 April 1995.

Subclass C0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 1.85%
Subclass CX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 – €500 inclusive All 0.90% 1.85%
Subclass C1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443
Balance
0.90%
4.00%
1.85%
1.85%

Public Sector Employment Class D

This covers permanent and pensionable employees in the public service, other than those mentioned in Classes B and C, recruited before 6 April 1995.

Subclass D0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 2.35%
Subclass DX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
€352.01 – €500 inclusive All 0.90% 2.35%
Subclass D1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 First €1443
Balance
0.90%
4.00%
2.35%
2.35%

Class H

This covers NCOs and enlisted personnel of the Defence Forces

Subclass H0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €352 inclusive All Nill 10.05%
Subclass HX
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
352.01 – €500 inclusive All 3.90% 10.05%
Subclass H1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All 3.90% 10.05%

Private Sector Employments Class J

This normally relates to people with reckonable pay of less than €38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees aged 66 or over or people in subsidiary employment. Share-based remuneration may in certain circumstances be subject to employee. PRSI. Employer’s PRSI is not chargeable on share-based remuneration.

Subclass J0
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €500 inclusive All Nill 0.50%
Subclass J1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €500 All Nill 0.50%

Office Holders Class K

Since 2011, certain public office holders pay PRSI at a rate of 4% on all income, where their income is over €5,200 a year. They should be returned at Class K. These public office holders with weekly income of €100 or less should be returned at Class M. Class K may also apply in other circumstances, see Important Notice for details.

Record Under Class M
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
Up to €100 inclusive All Nill Nill
Subclass K1
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
More than €100 All 4% Nill

Occupational pensions Class M

ClassM relates to people with a nil contribution liability (such as employees under age 16, people aged 66 or over (including those previously liable for Class S), persons in receipt of occupational pensions or lump-sum termination payments and public office holders with a weekly income of less than €100 a week).

Subclass M
Weekly Pay Band* How much of weekly pay All income Employee All income Employer
All Income All Nill Nill

Self-employed Class S

This covers self-employed people, including certain company directors, and certain people with income from investments and rent.

Subclass S0
Weekly Pay Band* How much of weekly pay All income from Self-Employment
Up to €500 inclusive All 4%
Subclass S1
Weekly Pay Band* How much of weekly pay All income from Self-Employment
More than €500 All 4%
Completing P45 Where an employee has more than one period of employment with the same employer in the tax year:
  • The ‘Date of Commencement’ for the latest period of employment must be completed on the P45
  • Only the figures of pay and tax in respect of this latest period of employment with the company should be entered at ‘(b) If employment started since 1 January last enter Pay and Tax deducted (or Tax refunded) for this period of employment only’
  • The Total Pay and Tax from all employments for the period 1 January to the latest date of cessation (including other employers, if any) should be entered on the P45 at ‘(a) Total Pay & Tax deducted from 1 January last to Date of Cessation’

For more detailed information click here* Share-based remuneration may in certain circumstances be subject to employee PRSI. Employer’s PRSI is not chargeable on share-based remuneration. Community Employment participants only

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