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.
Permanent and temporary teachers appointed prior to 6 April 1995 and without a break in service since that date pay Class D contributions. All teachers appointed after 6th April 1995 pay Class A contributions. Up-to-date Class D and A contribution rates can be found on the website of the DSP, here.
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 or Surviving Civil Partner’s (Contributory) Pension
- Occupational Injuries Benefits
- Carer’s Benefit
- Parent;’s Benefit
Contribution Class A Benefits
Subject to satisfying the relevant contribution requirements, Class A contributors are insured for:
- Maternity Benefit
- Adoptive Benefit
- Health and Safety Benefit
- Occupational Injuries Benefit
- Jobseeker’s Benefit
- Illness Benefit
- Partial Capacity Benefit
- Paternity Benefit
- Invalidity Pension
- Widow’s or Widower’s or Surviving Civil Partner’s (Contributory) Pension
- State Contributory Pension
- Treatment Benefit
- Occupational Injuries Benefits
- Carer’s Benefit
- Parent’s Benefit
- Guardian’s Payment Contributory
The contribution requirements to establish eligibility for Class A benefits are stringent.
Page updated 17 July 2024
