Aoife is a proprietary director of her own company and is aged 56. Aoife pays PRSI at which class?

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

Answer: (A)

The key idea is how PRSI class depends on your employment status. PRSI Class S is for self-employed contributors, including proprietors who run their own business and aren’t in insurable employment as an employee of another entity. As Aoife is the owner (proprietary director) of her own company, her PRSI is treated as self-employed rather than as an employee of someone else. That’s why Class S is appropriate here.

Age doesn’t change the class—it's about whether you are employed under a contract of service (then it would be Class A) or you run your own business as a proprietor (then it’s Class S). This classification affects how contributions are paid and how benefits and pension entitlements are counted.