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 ).