CSNA issues PRSI guidance for older employees
CSNA reminds employers to check PRSI status for staff aged 66 and over, helping ensure the correct class and rate apply
Print26 August 2026
While an employee’s date of birth is not a legal requirement and is generally not included in a standard contract of employment in Ireland, the date of birth must be included in the HR personnel files (for payroll, pensions and age-related statutory checks (National Minimum Wage Act and Protection of Young Workers Act).
In recent times, there were changes initiated by the Department of Social Protection that allowed employees defer the date they received their State Pension.
Receiving State Pension
In such instances, the employee will still be paying their PRSI at Class A, while other workers may be receiving their State Pension while still working, in which case they will move to Class J and will cease to pay a Contribution, while the employer will now pay 0.5% for their contribution.
The CSNA is aware that although the employer or their agent should be notified by the Department of Social Protection when the employee has begun to receive the State Pension (Contributary), this doesn’t always happen.
It is in the joint interest of the employer and employee to ensure that you are applying PRSI in the correct Class and at the correct rate, so you have a valid purpose for seeking from your 66+ employee as to whether they are in receipt of the State Pension or not.
If they have elected to defer until after their 70th birthday, or were not entitled to the Pension, they will remain paying PRSI (as will the employer) but if they are, both parties can “save” money and switch to the new Class.
Further details here.
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© 2026, ShelfLife by CSNA
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