The Government decided to increase the National Minimum Wage from € 11.40 per hour to € 12.70 from the 1st of October 2024. There have been no new changes in the rates, they remain the same as last year. However, the upper age limit for PRSI exemption changes has been raised from 66 to 70.
PRSI Subclass: AX
| Band | 2023 | 2024 |
|---|---|---|
| NON CUMULATIVE WEEKLY INCOME BAND UPPER | € 424.00 | € 424.00 |
| NON CUMULATIVE FORTNIGHTLY INCOME BAND UPPER | € 848.00 | € 848.00 |
| NON CUMULATIVE 4-WEEKLY INCOME BAND UPPER | € 1,696.00 | € 1,696.00 |
| NON CUMULATIVE MONTHLY INCOME BAND UPPER | € 1,837.00 | € 1,837.00 |
PRSI Subclass: AL
| Band | 2023 | 2024 |
|---|---|---|
| NON CUMULATIVE WEEKLY INCOME BAND LOWER | € 424.01 | € 424.01 |
| NON CUMULATIVE FORTNIGHTLY INCOME BAND LOWER | € 848.01 | € 848.01 |
| NON CUMULATIVE 4-WEEKLY INCOME BAND LOWER | € 1,696.01 | € 1,696.01 |
| NON CUMULATIVE MONTHLY INCOME BAND LOWER | € 1,837.01 | € 1,837.01 |
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