Permanent and pensionable employees in the public service, other than those who were recruited after 6 April, 1995, are liable to pay social insurance contributions at a lower modified rate of PRSI. Class B covers civil servants, registered doctors and dentists employed in the civil service and Gardaí. Class C covers commissioned officers of the Defence Forces and members of the Army Nursing Service. Class D covers employees in the public service other than those mentioned in Class B and C.
Subject to having the required number of PRSI contributions, employees who pay modified contributions have access to the following payments:
(a) widow’s/widower’s (contributory) pension and surviving civil partner’s (contributory) pension;
(b) guardians payment (contributory);
(c) bereavement grant, and
(d) carer’s benefit.
Modified rate contributions are not reckonable for establishing entitlement to State Pension (contributory).
Permanent and pensionable employees in the public service recruited after 6 April 1995 are liable to pay social insurance contributions at the Class A rate which gives them access to the full range of short-term and long-term social insurance benefits.
Any plans to review the differential in the rates of PRSI to ensure that the same rates apply to all those working in the public sector would have to take account of providing access to the full range social insurance benefits which would have considerable cost implications and could only be considered in a budgetary context.