Employers - PRSI Is Your Responsibility - SW 88

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  1. What are my responsibilities?
  2. PRSI Inspections
  3. What penalties can be imposed?
  4. Checklist of your responsibilities as an employer?
  5. Where can I get more information?


Can you answer 'Yes' to these key questions?

  • Is the correct PPSN properly recorded for all your employees?
  • Is PRSI deducted on all relevant payments to all employees, that is:
    • wages and salaries?
    • fees?
    • part-time pay?
    • tips and gratuities?
    • bonuses?
    • overtime payment?
    • Christmas bonuses?
    • Benefit in kind?
  • Are you deducting PRSI on Permanent Health Schemes (including income continuance schemes), Revenue approved schemes established under irrevocable trusts, overseas pension schemes and other Revenue exempt approved schemes?
  • Are you deducting PRSI under the correct contribution class for each employee?
  • Are records accurate and up to date (inclusive of the last pay day)?
  • Are your PRSI payments paid by the 14th day of each month?
  • Do you send in your P35 annually?
  • Can employee records for the last 6 years be easily located?
Last modified:11/11/2013

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