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.