The Domestic Employer Scheme applies to individual domestic employers who employ one domestic employee for less than €40 wages per week. Companies, clubs, organisations etc. are not covered by the Scheme.
PRSI is paid directly to the Department of Social and Family Affairs in a single annual payment at the end of each tax year.
Employers who qualify under the scheme will pay PRSI at a rate of either Class J or Class A (where the domestic employee is also working for another employer, and the total weekly payments from all employments is €40 or more).
The pay to the domestic employee continues to be taxable and the employee must declare this income on income tax returns. Any queries as to how to pay this income tax should be referred to Revenue.
Information on this scheme together with a Registration Form is available on Revenue leaflet "Domestic Employer Scheme", IT53.
Further information is available from:
PRSI Special Collection Section
Social Welfare Services Office
Department of Social and Family Affairs
Telephone: (01) 704 3000 ext 6019
(051) 356 000 ext 6019
Special Collection Section