Employees with two or more consecutive employments

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If an employee starting work produces a current P45, the employee will pay PRSI contributions on all reckonable earnings (including benefit-in-kind) between the amount shown on the P45 and the prescribed earnings ceiling for the income tax year in question. If a new employee does not produce a P45, PRSI contributions must be paid on all reckonable earnings up to the prescribed ceiling in the new employment.

Last modified:24/09/2008

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