Rates of PRSI Contributions for NON PAYE Employees in 2009
EMPLOYMENT AT CLASS A RATE OF PRSI
EMPLOYEES PAID WEEKLY
Persons in industrial, commercial and service type employment who are employed under a contract of service
|
PRSI FREE ALLOWANCE:
(this allowance is non-cumulative)
|
127.00 PER WEEK
|
|
EMPLOYEE EARNINGS CEILING:
|
52,000.00 (From 1/1/09-30/4/09)
|
|
EMPLOYEE EARNINGS CEILING:
|
75,036.00 (From 1/5/09-31/12/09)
|
From Jan 2004, earnings must include Benefit In Kind for PRSI purposes.
|
WEEKLY EARNINGS RANGE
|
CONTRIBUTION CLASS
|
EMPLOYER SHARE
|
EMPLOYEE SHARE
|
|
FROM
|
TO
|
|
|
FIRST 127
|
BALANCE
|
|
0.01
|
37.99
|
J
|
0.5%
|
NIL
|
NIL
|
|
38.00
|
352.00
|
AO
|
8.5%
|
NIL
|
NIL
|
|
352.01
|
356.00
|
AX
|
8.5%
|
NIL
|
4%
|
|
356.01
|
500.00
|
AL
|
10.75%
|
NIL
|
4%
|
|
500.01+
|
up to 52,000.00 per annum
|
A1
|
10.75%
|
NIL
|
4%
|
|
In excess of 52,000.00 per annum
|
A1
|
10.75%
|
NIL
|
IF YOUR EMPLOYEES ARE PAID IN A CURRENCY OTHER THAN EURO THE FOLLOWING RATES APPLY
|
|
Weekly Allowance
127.00
|
Employee Ceiling
52,000.00 (until 30/4)
75,036.00 (from 1/5)
|
Class AX Threshold
352.01
|
Class AL Threshold
356.01
|
|
Sterling
|
99.19
|
40,614.60 (until 30/4)
58,606.87 (from 1/5)
|
274.93
|
278.06
|
|
US$ US Dollars
|
$174.65
|
$71,510.40 (until 30/4)
$103,189.51 (from 1/5)
|
$484.08
|
$489.58
|
SC7 (Weekly)
EMPLOYMENT AT CLASS A RATE OF PRSI
EMPLOYEES PAID MONTHLY
Persons in industrial, commercial and service type employment who are employed under a contract of service
|
PRSI FREE ALLOWANCE:
(this allowance is non-cumulative)
|
551.00 PER MONTH
|
|
EMPLOYEE EARNINGS CEILING:
|
52,000.00 From 1/1/09 to 30/4/09)
|
|
EMPLOYEE EARNINGS CEILING:
|
75,036.00 From 1/5/09 to 31/12/09)
|
From Jan 2004, earnings must include Benefit In Kind for PRSI purposes.
|
MONTHLY EARNINGS RANGE
|
CONTRIBUTION CLASS
|
EMPLOYER SHARE
|
EMPLOYEE SHARE
|
|
FROM
|
TO
|
|
|
FIRST 551
|
BALANCE
|
|
0.01
|
164.99
|
J
|
0.5%
|
NIL
|
NIL
|
|
165.00
|
1,525.00
|
AO
|
8.5%
|
NIL
|
NIL
|
|
1,525.01
|
1,543.00
|
AX
|
8.5%
|
NIL
|
4%
|
|
1,543.01
|
2,167.00
|
AL
|
10.75%
|
NIL
|
4%
|
|
2,167.01+
|
up to 52,000.00 per annum
|
A1
|
10.75%
|
NIL
|
4%
|
|
In excess of 52,000.00 per annum
|
A1
|
10.75%
|
NIL
|
IF YOUR EMPLOYEES ARE PAID IN A CURRENCY OTHER THAN EURO THE FOLLOWING RATES APPLY
|
|
Monthly Allowance
551.00
|
Employee Ceiling
52,000.00 (until 30/4)
75,036.00 (from (1/5)
|
Class AX Threshold
1,525.01
|
Class AL Threshold
1,543.01
|
|
Sterling
|
430.36
|
40,614.60 (until 30/4)
58,606.87(from 1/5)
|
1,191.11
|
1,205.17
|
|
US$ US Dollars
|
$757.73
|
$71,510.40 (until 30/4)
$103,189.51 (from 1/5)
|
$2,097.19
|
$2,121.95
|
SC7(Monthly)