Aoife, a proprietary director aged 56, pays PRSI at which class?

• A. Class B
• B. Class A
• C. Class S
• D. Class D

Answer: (C)

PRSI class is determined by how you are paid and your employment status, not by age. A proprietary director is treated for PRSI purposes as self-employed because the director’s fees come from owning and running the business rather than being paid as a typical employee under PAYE. That means the contributions fall under Class S (self-employed).

Age does not change this classification. Class A is for employees under PAYE, while the other classes cover different, specific groups that don’t apply to a typical proprietary director. So the correct choice reflects the self-employed status of a proprietary director and their director’s fees being PRSI-classed as Class S.