The table below outlines the different forms of employment and how they affect your cover for social welfare benefits and pensions.
Social welfare cover as a result of Employment arrangement
| Employment Arrangement |
Social welfare cover as a result of the arrangement |
| 1. Your spouse is a sole trader and employs you |
None |
| 2. You assist your selfemployed spouse but you are not a partner in the business |
None |
| 3. You work as an employee for a partnership in which your spouse is a partner |
You will be covered under Class A PRSI.
This is because your employment relationship is with the partnership as a business, not with your spouse. |
| 4. You provide a service as a self-employed person to a partnership in which your spouse is a partner |
You will be covered under Class S PRSI.
This is because your relationship is with the partnership as a business, not with your spouse. |
| 5. You work as an employee for a limited company in which your spouse is a shareholder |
You will be covered under Class A PRSI.
This is because your employment relationship is with the limited company, not with your spouse. |
| 6. You provide a service as a self-employed person to a limited company in which your spouse is a shareholder |
You will be covered under Class S PRSI.
This is because your relationship is with the limited company as a business, not with your spouse. |
Note:
If your working arrangement is in category 1 or 2 (as above) you may be eligible to pay Voluntary Contributions to cover you for a pension. See information booklet SW 8 for more information on Voluntary Contributions and their qualifying conditions.
For more information on insurability of spouses, see information booklet SW 102.