Different rates of contribution apply to different categories of employment. Each rate of PRSI contribution is given a special code and is called a Contribution Class. Each contribution class applies to certain categories of employees and provides cover for a different range of benefits.
For teachers, the current relevant contribution classes are as follows:
Class D: Permanent and temporary teachers (2.9%)
Class A: Permanent and temporary teachers appointed after 6 April, 1995 (6%)
Contribution Class D Benefits
Subject to satisfying the relevant contribution requirements, Class D contributors are insured for:
- Widow’s or Widower’s (Contributory) Pension
- Orphan’s (Contributory) Allowance
- Occupational Injuries Benefits
- Bereavement Grant
- Carer’s Benefit
Contribution Class A Benefits
Subject to satisfying the relevant contribution requirements, Class A contributors are insured for:
- Unemployment Benefit
- Disability Benefit
- Maternity Benefit
- Adoptive Benefit
- Health and Safety Benefit
- Invalidity Pension
- Widow’s or Widower’s (Contributory) Pension
- Orphan’s (Contributory) Allowance
- Old Age (Contributory) Pension
- Retirement Pension
- Bereavement Grant
- Treatment Benefit
- Occupational Injuries Benefits
- Carer’s Benefit
The contribution requirements to establish eligibility for Class A benefits are stringent.
