With very few exceptions, all people aged 16 or over and under pensionable age must pay PRSI if they are:-
- employees, whether full-time or part-time earning €38 or more a week,
- self-employed workers with an income of at least €5,000 per year or more from all sources.
In return, they are covered for a range of Social Insurance benefits and provisions (see part 7 for details of the benefits covered under the main PRSI Classes).
Exceptions to this general rule apply in the case of certain 'Family Employment'. This term is used to describe a situation in which a self-employed sole trader/businessperson either employs, or is assisted in the running of the business, by a spouse/civil partner or by other family member(s).
(Employment by a Limited Company or a business partnership is not "Family Employement" because the employment relationship is with the Limited Company or the business partnership, rather than the individual family member(s).