From 1 October 2024, the rate of PRSI for both employer and employee will increase by 0.1%. Self-employed individuals will also have a similar rate increase of 0.1%.
| Earnings up to 30 September 2024 | Employer (%) | Employee (%) | | Class A1: Most employed persons (lower rate) | 8.8 | 4 |
| Class A1: Most employed persons (higher rate) | 11.05 | 4 |
| Class S1: Proprietary and non-executive directors not insurable under Class A* | 0 | 4 |
| Earnings from 1 October 2024 | Employer (%) | Employee (%) | | Class A1: Most employed persons (lower rate) | 8.9 | 4.1 |
| Class A1: Most employed persons (higher rate) | 11.15 | 4.1 |
| Class S1: Proprietary and non-executive directors not insurable under Class A* | 0 | 4.1 |
If you have any questions please contact Nicola Tyndall.
