Keeping records

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You must by law keep records relating to all employees for whom PRSI contributions must be paid. Record the following details (where applicable) at or before the time you pay wages:

  • the amount of each payment of earnings made to each employee during the year,
  • the PRSI contribution paid by the employee for each such payment and the total (employer's and employee's) contribution which you must pay over to the Collector- General,
  • start and end dates of employment within any income tax year,
  • the contribution class that applies to each employee at the start of each contribution year (or when the employment began),
  • the number of weeks of insurable employment for each employee in any income tax year, and
  • if a change of contribution class occurred during the year, the new contribution class or subclass and the number of weeks of insurable employment at each of the different rates.

You must keep these records for a period of six years after the end of the income tax year to which they refer and you must, on request, make them available for inspection by authorised officers of Revenue or the Department of Social and Family Affairs.

Last modified:24/09/2008

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