Employees annual PRSI ceiling

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Employees only pay PRSI contributions up to a certain amount of their annual earnings. Once their earnings, including notional earnings from BIK, exceed a cut-off point (known as the annual PRSI ceiling) only the employer share of PRSI is payable. The SW 14 booklet explains how the earnings ceiling operates for a particular income tax year. That booklet shows how the percentage rates of the employee's share are affected for the main PRSI contribution classes.

Last modified:06/10/2008

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