As we approach year-end, employers and directors should review PRSI classifications and ensure payroll systems reflect the latest rates. Correct classification avoids costly reclaims and ensures compliance.
PRSI Classes Overview
- Class A: Most employees under age 66 earning €38+ per week.
- Class J: Employees earning less than €38 per week or aged 66+.
- Class S: Self-employed individuals and proprietary directors.
- Other: PRSI Classes B, C, D, E, H, K, and M apply to specific public sector or special categories.
2025 Rate Changes
Up to 30 September 2025
- Employee: 4.10%
- Employer: 8.90% (low band) / 11.15% (high band)
From 1 October 2025
- Employee: 4.20%
- Employer: 9.00% (low band) / 11.25% (high band)
Class S (Directors/Self-Employed)
- 4.10% until 30 September; 4.20% from 1 October (minimum €650 annual).
Why Review Now?
- Employees turning 66 during the year should move from Class A to Class J.
- Directors should confirm Class S status and ensure contributions align with Revenue rules.
- Payroll systems must reflect the October rate increase to avoid underpayments
Action Checklist
- Confirm correct PRSI Classes for all employees and directors.
- Apply updated rates for Q4 payroll.
- Prepare for further increases in 2026 under the PRSI reform roadmap.
Need assistance with PRSI compliance or payroll updates? Contact our Payroll team today for expert guidance.