Employees in two or more employments at the same time

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If a person is working in two or more insurable employments at the same time, each employer deducts PRSI contributions up to the prescribed employee ceiling on the earnings of that person and should not take account of their earnings in the other employment(s).

(The position regarding people in part-time employment is set out in paragraph 28.)

The rate of PRSI contribution paid for each of the employments will normally be at the Class A rate, based on the amount paid in each individual employment. However, when a person paying PRSI at Class B, C, D or H in their full-time employment takes up another insurable employment, only contributions at the Class J rate are paid for that other employment (see also paragraph 30).

If the employee's total earnings for the income tax year from two or more concurrent employments exceed the employee's ceiling quoted in the SW 14 booklet, the employee may have overpaid his or her share of the PRSI contribution. He or she can claim any refund due by forwarding copies of their P60s for each employment for the tax year in question to:

PRSI Refunds
Department of Social and Family Affairs
Gandon House, Amiens Street, Dublin 1
Telephone: (01) 673 2586

They should quote their PPS No. when they contact the office.

Last modified:06/10/2008

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