Since 6 April 1991, private sector employees who earn £25 per week or more are covered by class A social insurance, which gives entitlement to the full range of social insurance benefits. The employees concerned are liable for social insurance contributions at 5.50 per cent of their earnings, except for those earning £60 or less per week who are exempt from that contribution. Employees earning less than £25 per week are covered by class J, and only qualify for occupational injuries benefits.
There is no specific exemption from this rule for people employed by Bord na gCon. However, there are situations where class A will not apply, as follows: (i) People over the age of 66 are covered at the class J rate only, regardless of earnings; and (ii) People whose main employment is not covered by social insurance, or is insured at the modified rate, are insurable at class J in respect of any subsidiary employment.
I would be very reluctant to grant exemptions in respect of other groups, as it would lead to a loss of benefits by the workers concerned.