The 2024 Social Welfare Act introduces a 0.1% rise in PRSI rates across all PRSI Classes starting on 1 October 2024, with the exception of classes or subclasses that carry no PRSI liability:

The threshold for the higher Employer PRSI rate under Class A will increase from €441 per week, €882 per fortnight, and €1,911 per month to €496 per week, €992 per fortnight, and €2,149 per month. This change, effective from 1 October 2024, ensures that employers will only need to pay the reduced rate of 8.9% Employer PRSI for employees working up to 39 hours per week on the national minimum wage.