Employers may wish to send employees abroad to work temporarily. The following explains what happens when an employer posts employees abroad to work in another country on their behalf for temporary periods of employment.
Posted in a Country covered by EC Regulations
If an employer sends an employee employed in Ireland to work temporarily in a country covered by EC Regulations the employee will remain subject to the Irish PRSI system while he/she is employed abroad. The period of posting abroad is normally 12 months but this can be extended to cover a longer period. An E101 certificate (available from PRSI Special Collection) must be available for inspection by the Social Security Authorities in the Member State where the employee is sent to work.
Posted in a Country covered by Bilateral Social Security Agreements with other Countries
There are special Social Security Agreements with the following countries:
- Canada (see information leaflet
- Australia (see information leaflet
- the United States of America (see information leaflet
- New Zealand (see information leaflet
- Québec (see information leaflet
(Agreements with Austria and Switzerland have been superseded by the application of the EC Regulations.)
Ireland also has an agreement with the United Kingdom which covers workers outside the scope of the EU Regulations, eg workers in the Isle of Man.
These agreements include arrangements for posted workers, who are sent by their employer on short work assignments from Ireland to the other country, to remain subject to Irish PRSI instead of transferring to the social security system of the other country. The maximum period allowed varies and the relevant information leaflet should be consulted in any particular case.
Posted in a Country NOT covered by EC Regulations NOR by a Bilateral Social Security Agreement
If an employer sends an employee to work temporarily in a country not covered by EC Regulations or to a country with which Ireland does not have a Bilateral Social Security Agreement, the employee remains liable for Irish PRSI contributions for up to 12 months.
If the employment exceeds 12 months, it may be possible to remain liable for Irish PRSI for longer than 12 months.
Employees working abroad who are not subject to the Irish PRSI system may opt to pay Voluntary Contributions - See
Workers from Abroad Posted Temporarily in Ireland
A worker who is ordinarily resident in a country not covered by EC Regulations, or with which Ireland does not have a Bilateral Social Security Agreement and who is sent to work temporarily in Ireland by an employer who is not ordinarily registered in Ireland nor has their principal place of business in Ireland, Northern Ireland, Great Britain or the Isle of Man, may be exempt from paying Irish PRSI contributions for up to 12 months.
Further details and relevant forms on posted workers can be obtained from:
PRSI Special Collection Section
Social Welfare Services Office
Cork Road, Waterford
Telephone: Waterford (051) 356 000
Dublin (01) 704 3000
Special Collection Section