If you are self employed then you will pay PRSI at Class S.
Class S contributions only cover you for a limited number of payments. In general, they do not cover you for any short-term payments including, illness and disability payments. They do not cover you for Jobseeker's Benefit.
If you satisfy all the other conditions, Class S contributions can entitle you to:
- Maternity Benefit
- Adoptive Benefit
- Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension
- State Pension (Contributory)
Budget 2017 did extend the payments which are covered by Class S PRSI. Self-employed persons will have entitlement to the Invalidity Pension and Treatment Benefit Scheme from 2017 onwards.
The Treatment Benefit Scheme provides certain dental, optical and aural services to people who have made qualifying PRSI contributions.
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