Paying the correct PRSI class


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Make sure you apply the correct contribution class to each employee at the time you pay him or her. If, for any reason, you cannot establish the correct class, apply the class that you reasonably believe is correct.

If under these circumstances the employee ends up paying more PRSI than he or she owes, their employer must repay him or her the difference. If the employee ends up paying less than he or she owes, the employer is liable to pay the difference. So, it is important that the employer establish and apply the correct class from the outset.

Last modified:24/09/2008
 

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