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Separation of PRSI contributions from PAYE income tax

Leaflet Sections

37 Retrospective payments
38 Change of contribution class on reach ingage
39 Contribution class in the case of more than one employment
40 Paying PRSI contributions during illness
41 Permanent health benefit schemes Income Continuance
42 Weeks of insurable employment
43 Contribution week
44 Work sharing effect on PRSI contributions see leaflet SW
45 Work sharing effect on amount of PRSI due
46 Week
47 Recordingt he correct number of weeks of insurable employment
48 Counting weeks of insurable employment where a change of PRSI class occurs
49 What weeks are not weeks of insurable employment
50 MonthlyremittancetotheCollectorGeneral
51 Submitting Nil returns where no PAYE tax or PRSI is due
52 Interest on overdue payments
53 Separation of PRSI contributions from PAYE income tax
54 Small monthly remittance
55 Recording of PRSI Details
56 Details to record during the year on theTax Deduction Card or other approvedr ecord
57 Change of contribution class
58 Completing end of year returns
59 How to complete form PL
60 Two or more changes of contribution class in an income tax year
61 Lodging end of year returns
62 Importance of end of year returns
63 Certificate to employees form P
64 Casual employees
65 Underpayments
66 Overpayments and refunds
67 Keeping records
68 Allowing employees to inspect their records
69 Penalties for failing to remit PRSI contributions
70 Where to get further information
71 EmployersChecklist

The amount you enter for PRSI contributions is the amount you deduct from the pay of employees, plus the amount you pay. You must always show PAYE deductions separately from PRSI contributions, because the amounts of PRSI contributions the Collector-General receives are transferred to the Minister for Social and Family Affairs.

If you have to refund any PAYE income tax, do not deduct it from the PRSI contributions. Similarly, PRSI refunds should not be deducted from income tax (see paragraph 66).

Last Updated: 06/10/2008 10:33

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