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UCD Payroll Office
Oifig Párolla UCD

PRSI information (Pay Related Social Insurance)

It falls within the remit of the Payroll Office to deduct and remit PRSI (Pay Related Social Insurance) in respect of employees of UCD.

The Dept. of Social Protection is responsible for all aspects of Social Welfare administration in Ireland.

What is PRSI?

PRSI (Pay Related Social Insurance) usually in the form of an employee and employer contribution, is calculated on a percentage basis of reckonable earnings (gross pay less pre-tax deductions plus notional pay).

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PPSN (Personal Public Service Number)

The Dept. of Social & Protection are responsible for the administration of PPS Numbers.

A PPSN is a number unique to each individual which identifies that person to all state agencies and other authorised organisations.

You must provide UCD with your PPSN in order to receive payment.

Please click here to be referred to Dept. of Social Protection's official website where you can find detailed information on the PPSN.

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Classes of Contribution

PRSI is collected under different Classes, each of which is further divided into sub-classes, which are determined by the level of reckonable earnings payable in a payperiod.

The Class of PRSI applied to an individual record is determined by the date of joining UCD and whether the income payable from UCD is a salary/wages payment or a payment resulting from the Occupational Pension Fund.

Possible classes applied are A, D, J, and M.

In the context of UCD PRSI is applied as follows:

ClassApplies to...

...employees who have reckonable earnings of €38 or more per week (or monthly equivalent) and who were recruited to UCD on or after 6th April 1995

 D  ...permanent and pensionable employees recruited before 6th April 1995.
 J  ... where reckonable earnings are less than €38 per week (or monthly equivalent), employees aged 66 year or over and people to whom UCD is a subsidiary employment.
 M  ... those in receipt of occupational Pensions.

For details of Rates of Contribution and more detailed information on Classes of PRSI please see Social Welfare Leaflet SW14.

What is Subsidiary Employment?

Employment which is regarded as being of a subsidiary nature is insurable under Class J.  Subsidiary employment status is applied to individuals who's employment in UCD is not their main source of employment and they are insurable under Class B,C,D or H in their principle employment.

Please note that the term subsidiary employment does NOT simply refer to a part-time or occasional employment. The above satisfying conditions must be met.

DSFA Offices

Please click here for list of Dept. of Social Protection.

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Budget 2011 - PRSI Summary

PRSI ceiling abolished – in previous years a PRSI ceiling was in place. Once cumulative reckonable earnings exceed the ceiling a reduced rate of PRSI applied (health contribution levy) this is no longer applicable from the 01 January 2011, PRSI is now payable on all reckonable earnings

  • 2011 - PRSI ceiling abolished.
  • 2010 - PRSI ceiling €75,036 pa.

Health Contribution Levy abolished:

Prior to 2011 PRSI contained a component called the Health Contribution Levy. This element of the PRSI deduction is no longer applicable.

Class K amendment

PRSI class K was previously applied to individuals in receipt of occupational pensions who were under the age of 70 years. From 01/01/2011, Class M- i.e. no change this is the relevant PRSI Class for all income derived from occupational pensions.

Income for PRSI Purposes

With effect from the 01 January 2011 PRSI is now payable on Gross Income. Previously relief was granted for contributions mad to occupational pension schemes and other pension like products. PRSI relief was also allowed for Pension Related Deduction charges.  This relief has also been withdrawn from 2011 onwards.

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PRSI Information