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• Policy & Legislation
• What's New

• Employee’s annual earnings ceiling has been abolished. PRSI is payable on all income.
• The Health Contribution has been abolished and replaced with a new Universal Social Charge (for more information, log on to http://www.revenue.ie/).
• Office holders will pay PRSI at a rate of 4% on all income, where their income is over €5,200 a year. They should be returned at Class K.
• People with a nil liability, such as persons in receipt of occupational pensions should be returned at Class M.
• The self-employed rate (Class S) is increased to 4% and the Class S ‘floor’ increased from €3,174 to €5,000.
• PRSI Classes B, C and D will pay PRSI at 0.9% up to €1,443 a week and 4% above €1,443 a week.