Malcolm Byrne
Ceist:359. Deputy Malcolm Byrne asked the Minister for Social Protection the full range of services covered by those paying category K PRSI. [62616/25]
Amharc ar fhreagraThursday, 13 November 2025
Ceisteanna (359)
Freagraí scríofa
The PRSI rate applicable for social insurance contributions paid at class K is 4.2%. Contributions at this class do not give rise to a right to any benefits available under the Social Insurance Fund.
There are two subclasses of class K. Subclass K1 applies to specific public office holders, such as the President, the Attorney General, the judiciary and members of the Houses of the Oireachtas, with an income of over €5,200 a year. This charge on these public office holders was brought in Budget 2011 as a solidarity measure to contribute to social insurance at a time when extensive curtailment of social insurance entitlements to private sector employees was introduced.
The remaining subclass, K9, applies to the additional income of three categories of contributors.
• Pre-1995 civil and public servants who pay PRSI at a lower/modified rate (referred to as modified rate contributors) who have either or both self-employed earned and unearned income.
• Employed contributors who have unearned self-employed income only.
• Occupational pensioners who are under State pensionable age (currently 66 years) who have unearned self-employed income only.
Self-employed earned income may be, for example, from a profession or trade. Self-employed unearned income may be, for example, rental or investment income. The Class K charges on the specified income of these categories of contributors were introduced in 2013 and 2014 to broaden the social insurance base without providing additional entitlement to social insurance benefits.
It should be noted that class K contributors may establish entitlement to social insurance benefits based on income(s) other than what is applicable under this class. For example, employees pay class A PRSI on their employment income which entitles them to all of the social insurance benefits available.