PRSI Ireland 2026 — Classes, Rates and Contribution Requirements
PRSI Contributions in Ireland
PRSI (Pay Related Social Insurance) is what builds your right to most social welfare payments in Ireland. Here is how it works, which class you are in, how many contributions you need for each payment, and how to check your record.
PRSI Ireland 2026 — At a glance
- Employee rate (Class A)
- 4% of gross pay
- Self-employed (Class S)
- 4% of all income
- Illness Benefit minimum
- 104 paid contributions
- State Pension minimum
- 520 paid (10 years)
- Sub-threshold (Class J)
- Earnings <€352/week
- Check your record
- MyWelfare.ie
Key facts — PRSI 2026
What PRSI class are you in?
Your PRSI class depends on the type of work you do and how much you earn. The class determines both the rate you pay and the benefits you are entitled to.
| Class | Who pays it | Employee rate | Main entitlements |
|---|---|---|---|
| A | Private sector employees earning over €352/week | 4% | Full range: Illness, Maternity, Jobseeker's Benefit, Pension |
| S | Self-employed workers | 4% | Maternity, Paternity, Illness Benefit, Pension, Treatment Benefit |
| J | Employees earning under €352/week | 0.9% | Occupational injuries only — no welfare entitlements |
| B/C/D | Civil servants, Gardaí (pre-1995 recruits) | 0.9% | Occupational injuries only |
How many contributions you need
| Payment | Total paid contributions | Recent contributions needed |
|---|---|---|
| Illness Benefit | 104 paid | 13 paid in 2nd last contribution year |
| Maternity / Paternity Benefit | 39 paid in last 12 months | OR 39 in 2nd last year plus 39 ever paid |
| Jobseeker's Benefit | 104 paid | 39 paid or credited in governing year |
| State Pension (Contributory) | Minimum 520 paid (10 years) | No recent requirement |
| Treatment Benefit | 260 paid (5 years) | Under 25: 39 in last 2 years |
| Invalidity Pension | 260 paid | 48 paid or credited in last complete year |
How to check your PRSI record
- Log in to MyWelfare.ie
Sign in with your MyGovID. Your social insurance record shows all paid and credited contributions by year and week.
- Contact DSP directly
Call (01) 704 3000 or write to Department of Social Protection, Gandon House, Amiens Street, Dublin 1.
- Report gaps or errors
If PRSI was not paid by your employer during a period you worked, report it. Employers are legally required to pay PRSI, and missing contributions can sometimes be added retrospectively.
Frequently asked questions
What is PRSI in Ireland?
Pay Related Social Insurance (PRSI) is a contribution deducted from your wages at 4% (Class A). It builds entitlement to Illness Benefit, Maternity Benefit, Jobseeker's Benefit and the State Pension. Without enough PRSI, you may only qualify for means-tested payments.
How many contributions do I need for Illness Benefit?
104 paid contributions since you started work, plus at least 13 paid contributions in the second last complete contribution year before your claim. For 2026 claims, this is usually 2024.
How many for the State Pension?
A minimum of 520 paid PRSI contributions (10 full years) to receive any State Pension Contributory. For the maximum rate you need an average of 48 contributions per year, or 2,080 total.
What if I earn under €352/week?
You pay Class J at 0.9% which only covers occupational injuries — no Illness Benefit, Maternity Benefit or State Pension entitlement. If you have multiple part-time jobs, each is assessed separately.
Do I get credits while on sick or maternity leave?
Yes. PRSI credits are added automatically when you receive Illness Benefit, Maternity Benefit, Paternity Benefit or Carer's Benefit. Credits protect your entitlements during these periods.
Can I use contributions from another EU country?
Yes. Under EU social security coordination rules, PRSI contributions paid in other EU or EEA countries can be combined with Irish contributions to help meet qualifying thresholds.
- Earning under €352/week means you pay Class J PRSI at 0.9% — this does not build entitlement to Illness Benefit, Maternity Benefit or the State Pension. If you have multiple low-paid jobs, each is assessed separately.
- Credited contributions are not the same as paid contributions — credits are awarded while on Illness Benefit or maternity leave and protect your entitlements, but cannot satisfy the initial paid-contributions test on their own.
- Self-employed PRSI (Class S) does not qualify for Jobseeker's Benefit — only Jobseeker's Allowance (means-tested) is available to self-employed people who lose income.
- PRSI contributions from other EU/EEA countries can be combined with Irish contributions to help reach qualifying thresholds under EU social security coordination rules.
- If your employer failed to pay PRSI on your behalf, you may be able to have missing contributions added retrospectively — contact the Department of Social Protection.
- Becoming self-employed after being a PAYE employee means switching from Class A to Class S — this changes the range of benefits you qualify for going forward.
Official sources
This page is reviewed against official Irish government guidance and updated whenever PRSI rates, classes or contribution requirements change.
This page was reviewed against official Irish government guidance and updated to reflect 2026 PRSI rates, classes and contribution requirements.