The majority of employees pay PRSI through the Revenue PAYE system. However, PRSI contributions for employees who are insurable under Irish social security legislation and who do not come within the PAYE system are collected through the Special Collection System operated by the Department of Social and Family Affairs. The Special Collection system is for the following categories of employees:
- those whose earnings are paid by an employer whose place of business or residence is outside the State, where the employer is not registered for Irish tax under PAYE,
- those whose employer holds a certificate from Revenue excluding them from PAYE because their income tax liability is assessed under another system,
- those who continue to be insured under Irish social security legislation while they are temporarily posted by their employer to another country under E.C. Regulation 1408/71, relevant Bilateral Agreement or S.I. 312 of 1996,
- people who are self-assessed for income tax purposes but classified as employees for PRSI purposes, e.g. Sub Post Masters, Social Welfare Branch Managers, medical professionals employed on a fee basis by the various Health Service Executives.
The Social Insurance element is the only element of the PRSI contribution that is paid through the Special Collection system. The health levy is not included. In some cases this levy should be paid to Revenue.
Additional information on the Special Collection system, and arrangements in place for posting employees temporarily overseas, can be obtained from:
PRSI Special Collection Section
Social Welfare Services Office Cork Road
Telephone: Waterford (051) 356 000
Dublin (01) 704 3000
Special Collection Section
See information booklet
SW 63 for more details.