Pay related social insurance contributions are made by employers, employees and the self employed. The rate of PRSI contribution depends on the class of social insurance applicable which, in turn, determines the range of benefits and pensions to which contributors may, in due course, become entitled.
The majority of PRSI contributors are in the industrial, commercial and services sectors. Employees in these sectors are covered by class A social insurance and pay full rate contributions. These contributors build up entitlement over time to the full range of benefits and pensions provided under the system, including invalidity pension and all other contributory pensions.