Permanent health benefit schemes Income Continuance

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Payments from a health benefit scheme, operated by an assurance company, are subject to PRSI at Class K provided the scheme is approved by Revenue.

If the scheme is unapproved, operated by the employer, PRSI at Class A applies, unless the payee also gets an Invalidity Pension from the Department of Social and Family Affairs. In this case Class K will apply to the health benefit payments.

Last modified:24/09/2008

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