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