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

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If you and your spouse or civil partner share the profits of your business, you each pay Class S PRSI as self-employed contributors, as long as you each have income of €5,000 or more a year from all sources.


As a first step, the partnership should be recognised by the Revenue Commissioners and registered for all relevant taxes (see Section 7). When you work with your spouse or civil partner in a business partnership, you must make tax returns under the Revenue self-assessment system (for self-employed people). These tax returns must show the partnership income of each spouse or civil partner so that PRSI contributions can be calculated accurately.

Last modified:05/08/2014