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 assist or participate in the running of the family business but not as an employee. (For example, a son/daughter who is attending full-time education who participates in the business (e.g. farm) after school hours or a spouse who carries out book-keeping work for the business - but is not an employee).
(1) Even though you may not be insurable for social insurance purposes PRSI Class K (Health Contribution) may be payable.
(2) PRSI Class M is used to record situations in which there is no liability whatever to either Social Insurance or Health Contribution.
(3) 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 further details please see the Department's information leaflet "Guide to Voluntary Contributions" ( SW 8 ).