Glossary · USC and PRSI
PRSI Class S
The PRSI class for self-employed people with income of €5,000 or more.
Class S is charged on self-employed income after capital allowances (the cost of equipment written off over several years). The minimum is €650 a year. Because the rate rises each October, Revenue uses a blended rate for the year: 4.2375% for 2026 income.
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Related terms
PRSI for the self-employed · PRSI
Source: Department of Social Protection: PRSI Class S rates
All terms · General information, not tax advice.