The amounts of
PRSI and Health Contribution paid depend on different work patterns.
B are both worksharers and have the same gross earnings of €570 a week. Based on the contribution week for 2007 (Monday, 1 January 2007),
A's working pattern will span 2 contribution weeks while
B's working pattern will coincide with the contribution week.
A works Wednesday to Tuesday (a split week)
Week 1 = Wednesday to Friday.
Week 2 = Saturday to Tuesday
PRSI will be paid because the earnings are spread over 2 weeks.
B works Monday to Friday on a week on/week off basis
The contribution week for 2007 starts on Monday 1 January.
A's work pattern spans 2 contribution weeks while
B's work pattern concides with the contribution week. More
PRSI is paid than if the work pattern is spread over 2 contribution weeks.
At the end of the year,
A will have 52
PRSI contributions while
B will only have 26