A Guide to PRSI for the Self-Employed - SW74

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You pay PRSI on your total income, which includes:

  • benefits-in-kind,
  • income from a trade or profession,
  • interest, annuities and income from foreign investments, such as property,
  • rent from any property in Ireland,
  • income from which tax has already been deducted such as, annuities, bank or building society interest, maintenance payments,
  • income from share dividends and dividends from Approved Retirement Funds (ARF),
  • certain taxable income from employment (for example, company directors, motorcycle couriers). 

You may have to pay PRSI on both earned and unearned income.

Last modified:16/06/2017