The amounts of PRSI paid depend on different work patterns.
A and B are both worksharers and have the same gross earnings of €570 a week. Based on the contribution week for 2016 (Friday, 1 January 2016), A’s working pattern will span 2 contribution weeks while B’s working pattern will coincide with the contribution week.
A works Thursday to Wednesday (a split week)
Week 1 = Thursday to Friday.
Week 2 = Saturday to Wednesday.
Less PRSI will be paid because the earnings are spread over 2 weeks.
B works Wednesday to Tuesday on a week on/week off basis.
The contribution week for 2016 starts on Friday, 1 January. A’s work pattern spans 2 contribution weeks while B’s work pattern coincides with the contribution week. More PRSI is paid than if the work pattern is spread over 2 contribution weeks.
Note: At the end of the year, A will have 52 PRSI contributions while B will only have 26 PRSI contributions.