Guide to Pay-Related Social Insurance - SW106

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How you pay your tax and what class of Pay Related Social Insurance (PRSI) you pay depends on whether you are employed or self-employed. Your PRSI class affects your entitlement to certain social welfare payments, for example, Illness Benefit, Jobseeker’s Benefit, Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension and State Pension Contributory. So it is important to know whether you are employed or self-employed.

The terms ‘employed’ and ‘self-employed’ are not defined in law. Scope Section is the part of the Department that makes decisions on the insurability of employment. It can only decide as to which category you fall into by looking at what you actually do, the way you do it and the terms and conditions of your work, even if they are only implied.

The factors Scope Section take into account are quite complex and are outlined in the Code of Practice for determining Employment or Self-employment status of individuals.

Last modified:31/01/2017

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