The following categories of 'Family Employment' are insurable under the Social Insurance system in exactly the same way as employments that have no family connection:
- If you are employed as an employee by a 'prescribed relative'* and the employment is not related to a private dwelling house or a farm in or on which both you and the employer reside (PRSI Class A or Class J applies).
- If you are employed as an Apprentice by a 'prescribed relative'* ( even if the apprenticeship employment does relate to a private dwelling house or a farm in or on which both you and the employer resides ). There must be a registered Contract of Apprenticeship involved (PRSI Class A or Class J applies).
- If you assist your spouse or civil partner in the running of the family business but are not an employee (PRSI Class S applies)
* A 'Prescribed relative' is a parent, grandparent, stepparent, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother, or half-sister.