Malcolm Byrne
Question:460. Deputy Malcolm Byrne asked the Minister for Social Protection the social protection entitlements available to persons paying category K PRSI. [53232/26]
View answerTuesday, 14 July 2026
Questions (460)
Written answers
PRSI Class K charge applies on the income of individuals in the following categories:
1. certain public office holders whose annual office holder income exceeds €5,200,
2. civil and public servants recruited prior to 6 April 1995 who have either or both self-employed earned and unearned income,
3. employed contributors who have unearned self-employed income only and
4. occupational pensioners who are under State pensionable age (currently 66 years) where they have unearned self-employed income only.
PRSI Class K contributions do not confer entitlement to social insurance benefits. Nevertheless, most individuals paying Class K are still protected in the event of certain contingencies arising during their working life and, thereafter, upon retirement from the work force. This coverage stems from their overall terms of employment or other income streams that are subject to benefit-eligible PRSI classes. For example, an individual may pay Class K on unearned self-employed income while paying Class A on their primary employment income, which entitles them to the full suite of social insurance benefits.
I trust this clarifies the matter for the Deputy.