Employed and self-employed contributors between the ages of 16 and pensionable age (66 years) are liable to pay PRSI at a class and rate determined by the conditions of their employment and their weekly earnings.
People with no PRSI contribution liability are recorded as Class M. These are:
• employees under age 16,
• people of pensionable age who were previously liable for Class S,
• persons in receipt of occupational pensions or lump-sum termination payments (on that portion of income only),
• Class K contributors with nil PRSI liability.
Class M entitles a person, in certain cases, to occupational injuries benefits only.
I trust this clarifies the matter for the Deputy.