As an employer, your duties and responsibilities are laid down in
If you fail to meet your obligations, the consequences can be serious:
- you may face court proceedings to recover PRSI as a debt to the State,
- you may have to repay the Department of Social and Family Affairs any social welfare payment made to an employee because you:
- failed to pay PRSI for him or her,
- did not give accurate information, or
- failed to keep accurate records.
There are severe penalties if you fail to meet your obligations. These include fines of up to €12,697.38, or imprisonment for up to three years, or both.
Department of Social and Family Affairs Inspectors undertake inspections of employers on a regular basis to ensure that employers:
- pay PRSI contributions for their employees,
- keep proper records for them,
- are not encouraging employees to claim Social Welfare payments illegally, and
- do not understate wages being paid to employees.