Rates of PRSI Contributions for NON PAYE Employees in 2009


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EMPLOYMENT AT CLASS A RATE OF PRSI

EMPLOYEES PAID WEEKLY

Persons in industrial, commercial and service type employment who are employed under a contract of service

PRSI FREE ALLOWANCE:
(this allowance is non-cumulative)

127.00 PER WEEK

EMPLOYEE EARNINGS CEILING:

52,000.00 (From 1/1/09-30/4/09)

EMPLOYEE EARNINGS CEILING:

75,036.00 (From 1/5/09-31/12/09)

From Jan 2004, earnings must include Benefit In Kind for PRSI purposes.

WEEKLY EARNINGS RANGE

CONTRIBUTION CLASS

EMPLOYER SHARE

EMPLOYEE SHARE

FROM

TO

 

 

FIRST 127

BALANCE

0.01

37.99

J

0.5%

NIL

NIL

38.00

352.00

AO

8.5%

NIL

NIL

352.01

356.00

AX

8.5%

NIL

4%

356.01

500.00

AL

10.75%

NIL

4%

500.01+

up to 52,000.00 per annum

A1

10.75%

NIL

4%

In excess of 52,000.00 per annum

A1

10.75%

NIL

IF YOUR EMPLOYEES ARE PAID IN A CURRENCY OTHER THAN EURO THE FOLLOWING RATES APPLY

 

Weekly Allowance

127.00

Employee Ceiling

52,000.00 (until 30/4)
75,036.00 (from 1/5)

Class AX Threshold

352.01

Class AL Threshold

356.01

Sterling

99.19

40,614.60 (until 30/4)
58,606.87 (from 1/5)

274.93

278.06

US$ US Dollars

$174.65

$71,510.40 (until 30/4)
$103,189.51 (from 1/5)

$484.08

$489.58

SC7 (Weekly)


EMPLOYMENT AT CLASS A RATE OF PRSI

EMPLOYEES PAID MONTHLY

Persons in industrial, commercial and service type employment who are employed under a contract of service

PRSI FREE ALLOWANCE:
(this allowance is non-cumulative)

551.00 PER MONTH

EMPLOYEE EARNINGS CEILING:

52,000.00 From 1/1/09 to 30/4/09)

EMPLOYEE EARNINGS CEILING:

75,036.00 From 1/5/09 to 31/12/09)

From Jan 2004, earnings must include Benefit In Kind for PRSI purposes.

MONTHLY EARNINGS RANGE

CONTRIBUTION CLASS

EMPLOYER SHARE

EMPLOYEE SHARE

FROM

TO

 

 

FIRST 551

BALANCE

0.01

164.99

J

0.5%

NIL

NIL

165.00

1,525.00

AO

8.5%

NIL

NIL

1,525.01

1,543.00

AX

8.5%

NIL

4%

1,543.01

2,167.00

AL

10.75%

NIL

4%

2,167.01+

up to 52,000.00 per annum

A1

10.75%

NIL

4%

In excess of 52,000.00 per annum

A1

10.75%

NIL

IF YOUR EMPLOYEES ARE PAID IN A CURRENCY OTHER THAN EURO THE FOLLOWING RATES APPLY

 

Monthly Allowance

551.00

Employee Ceiling

52,000.00 (until 30/4)
75,036.00 (from (1/5)

Class AX Threshold

1,525.01

Class AL Threshold

1,543.01

Sterling

430.36

40,614.60 (until 30/4)
58,606.87(from 1/5)

1,191.11

1,205.17

US$ US Dollars

$757.73

$71,510.40 (until 30/4)
$103,189.51 (from 1/5)

$2,097.19

$2,121.95

SC7(Monthly)

Last modified:15/12/2009
 

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