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To ensure that you are complying with the law, check if you are doing the following:

deducting PRSI under the correct contribution class for each employee,
deducting PRSI on all relevant payments to all employees, for example wages and salaries, bonuses, fees, overtime payments, part-time pay, benefit-in-kind (notional pay) and Christmas bonuses,
deducting the Health Levy from all relevant payments to all employees,
keeping accurate and up to date records for each employee,
making PRSI payments to the Collector-General,
keeping records for up to six years,
properly recording all your employees' PPS Nos. on P35L, and
returning your P35 by the 15 February each year.

If you have any queries or need advice on any of the above, you should contact your local Social Welfare Inspector

Remember - If you are an employer PRSI is your responsibility.

Failure to fulfil your legal responsibilities as an employer in relation to PRSI may result in penalties, prosecution or both.

Contents	Paragraph
*(A detailed appendix in alphabetical order is at the back of this book)*
Introduction	1
Purpose of this Guide	2
Section one - PRSI contributions
Personal Public Service Number (PPS No.)	3
What is a PRSI contribution?	4
Which employees are covered?	5
Who is responsible for deducting/paying PRSI?	6
Special Collection System	7
How are PRSI rates determined?	8
PRSI-Free Allowance for employees	9
Health Levy	10
National Training Fund Levy	11
Definition of reckonable earnings for PRSI purposes	12
Benefit-in-Kind	13
Superannuation contributions	14
Permanent Health Insurance	15
Lump sum payments when employment ends	16
Registration of employers	17
Registration of employees	18
Employees' annual PRSI ceiling	19
Employees in two or more employments at the same time	20
Employed and self-employed in same contribution year	21
Termination of employment	22
Employees with two or more consecutive employments	23
Voluntary insurance	24
Where a husband and wife are both employed	25
How to decide the Social Insurance contribution class	26
Codes and subclasses within the PRSI classes	27
Part-time employment	28
Systematic short-time employment	29
Subsidiary employment regulations	30
Domestic Employer scheme	31
Employees abroad	32
Paying the correct PRSI class	33
Calculating PRSI contributions	34
Manually calculating PRSI	35
Using the Ready Reckoner	36
Retrospective payments	37
Change of contribution class on reaching age 66	38
Contribution class in the case of more than one employment	39
Paying PRSI contributions during illness	40
Permanent health benefit schemes (Income Continuance)	41
Weeks of insurable employment	42
Contribution week	43
Worksharing - effect on PRSI contributions	44
Worksharing - effect on amount of PRSI due	45
Week 52	46
Recording the correct number of weeks of insurable employment	47
Counting weeks of insurable employment where a change of PRSI class occurs	48
What weeks are not weeks of insurable employment?	49
Section two - paying PRSI contributions to the Collector-General
Monthly remittance to the Collector-General	50
Submitting "Nil" returns where no PAYE tax or PRSI is due	51
Interest on overdue payments	52
Separation of PRSI contributions from PAYE income tax	53
Small monthly remittance	54
Section three - recording PRSI details and end-of-year procedure
Recording PRSI details	55
Details to record during the year on the Tax Deduction Card	56
Change of contribution class	57
Completing end-of-year returns	58
How to complete the form P35L	59
Two or more changes of contribution class in an income tax year	60
Lodging end-of-year returns	61
Importance of end-of-year returns	62
Certificate to employees (form P60)	63
Casual employees	64
Section four - end-of-year returns on P35L, checklist, general
Underpayments	65
Overpayments and refunds	66
Keeping records	67
Allowing employees to inspect their records	68
Penalties for failing to remit PRSI contributions	69
Where to get further information	70
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