PRSI Contribution Categories

PRSI Contribution Classes

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.