Glossary · USC and PRSI
PRSI for the self-employed
Self-employed people pay Class S PRSI through their tax return.
If your self-employed income is €5,000 or more a year, you pay Class S PRSI with your Form 11. It counts towards the State Pension (Contributory), Maternity and Paternity Benefit, and Jobseeker's Benefit for the Self-Employed, among others.
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Related terms
All terms · General information, not tax advice.