The following types of income are not considered when we work out your PRSI contribution:
• capital allowances,
• approved superannuation contributions for self-employed people who pay their income tax under the PAYE system,
• any social welfare payments or benefits,
• Infectious Diseases Maintenance Allowance or Mobility Allowance paid by the Health Service Executive,
• occupational pensions,
• any payments to:
- officers belonging to the Dáil or Seanad
- members of the European Parliament
- judges
- State officers such as, Labour Court members, the Comptroller and Auditor General, the Harbour Commissioners, etc.,
• any income continuance payments received by a person forced to leave employment due to illness, as long as the Revenue have approved the scheme,
and
• redundancy payments, 'golden hand shake' payments and early retirement bonuses.