Family Employments that Are Not Covered for Social Insurance (PRSI) - SW102

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The following categories of 'Family Employment' are the exceptions that are not covered by the Social Insurance system:

  • If you are employed as an employee by your spouse.
  • If you are employed as an employee by a 'prescribed relative' and the family employment relates to a private dwelling house or a farm in or on which both you and the employer reside.
  • If you are not a spouse or civil partner and you assist or participate in the running of the family business but not as an employee (such as, a son/daughter who is attending full-time education and who participates in the business for example, helps out on a farm after school hours but is not an employee).


(1) PRSI Class M is used to record situations in which there is a nil contribution liability.

(2) Subject to certain conditions, if you cease to be covered by compulsory PRSI you may opt to become insured on a voluntary basis and pay Voluntary Contributions.

For more information on  Voluntary Contributions, please see ( SW 8 ).

Last modified:09/06/2015