Penalties for failing to remit PRSI contributions

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As an employer, your duties and responsibilities are laid down in law.

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.
Last modified:24/09/2008

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