Budget 2011 - PRSI

The employee PRSI ceiling of €75,036 is abolished.

Class S PRSI is increased from 3% to 4%.

The modified PRSI rate for civil servants increases to 4% on incomes in excess of €75,036.

A 4% PRSI charge will apply to certain Office Holders.

Public Service Pension-Related Deduction (PRD)

From 1 January 2011, employee PRSI will apply to the pension-related deduction which is charged to earnings in the public service. The pension-related deduction will also be subject to the Universal Social Charge.