As part of Budget 2011 Office Holders for the purposes of PRSI are to be assigned to class K. Emoluments paid by public bodies to public office holders.

“public office holder” means –

(a)        the President,
(b)        the holder of a qualifying office, e.g. Ministers
(c)        a member of either House of the Oireachtas,
(d)        a member of the judiciary,
(e)        a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (amended by the   Defence (Amendment) Act 2007),
(f)         a member of a local authority (within the meaning of the Local Government Act 2001),
(g)        a member of the European Parliament for a constituency in the State, being a member who is in receipt of the salary specified in section 2(2) of the European Parliament (Irish Constituency Members) Act 2009;

“public body” means –

(a)        a Department of State,
(b)       a local authority, or
(c)       a body established by any enactment;