PRSI Contribution Categories

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

Still have questions?

Submit your query by email to INTO. Please include your payroll number.