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

• 1  Who pays Pay Related Social Insurance (PRSI)?
• 2  How do I know if I am employed or self-employed?
• 3  What social welfare benefits does my PRSI payment cover?
• 4  How are my PRSI and social welfare benefits affected if I am employed by my spouse or civil partner?
• 5  How are my PRSI contributions and tax affected if my spouse or civil partner and I operate a business in partnership?
• 6  How does the Department or Revenue decide that I am working with my spouse or civil partner in a partnership?
• 7  How do I meet my tax and PRSI obligations in a partnership?
• 8  How do I prove to the Department that I was in a partnership for previous years?
• 9  What happens if I want to appeal a decision about partnership status?
• 10  Where can I get more information?

Whether you are employed or self-employed depends on the facts of your individual working arrangement.

To clarify the difference between being employed and being self-employed, the Employment Status Group (set up under the Programme for Prosperity and Fairness) has published a Code of Practice for determining Employment or Self- Employment status of Individuals.