Working with your spouse or civil partner: how it affects your social welfare contributions and entitlements


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The table below outlines the different forms of employment and how they affect your cover for social welfare benefits and pensions.

Employment arrangement
Social welfare cover as a
result of the arrangement
1.
Your spouse or civil partner is a sole trader and
employs you
None
2.
You assist your self-employed
spouse or civil
partner but you are not a
partner in the business
You will be covered under Class S PRSI
3.
You work as an employee
for a partnership in which
your spouse or civil
partner is a partner
You will be covered under
Class A PRSI.
This is because your
employment relationship is
with the partnership as a
business, not with your spouse
or civil partner.
4.
You provide a service as a
self-employed person to a
partnership in which your
spouse or civil partner is
a partner
You will be covered under
Class S PRSI.
This is because your
relationship is with the
partnership as a business,
not with your spouse or
civil partner.
5.
You work as an employee
for a limited company in
which your spouse or civil
partner is a shareholder
You will be covered under
Class A PRSI.
This is because your
employment relationship is
with the limited company, not
with your spouse or civil
partner.
6.
You provide a service as a
self-employed person to a
limited company in which
your spouse or civil
partner is a shareholder
You will be covered under
Class S PRSI.
This is because your
relationship is with the limited
company as a business, not
with your spouse or civil
partner.

Note

If your working arrangement is in category 1 above you may be eligible to pay Voluntary Contributions to cover you for a pension. For more information see SW 8.

For more information on insurability of spouses or civil partners, log on to www.welfare.ie.

Last modified:05/08/2014