Employers Guide to PRSI Contributions - SW3

1 Introduction
2 Purpose of this guide
3 Personal Public Service Number
4 What is a PRSI contribution
5 Which employees are covered
6 Who is responsible for deducting paying PRSI
7 Special Collection System
8 How are PRSI rates determined
9 PRSI Free Allowance for employees
10 National Training Fund Levy
11 Definition of reckonable earnings for PRSI purposes
12 Benefit in Kind
13 Superannuation contributions
14 Permanent Health Insurance
15 Lump sum payments when employment ends
16 Registration of employers
17 Registration of employees
18 Employees annual PRSI ceiling
19 Employees in two or more employments at the same time
20 Employed and self employed in same contribution year
21 Termination of employment
22 Employees with two or more consecutive employments
23 Voluntary insurance
24 Where a husband and wife are both employed
25 How to decide the Social Insurance contribution class
26 Codes and subclasses within the PRSI classes
27 Part time employment
28 Systematic short time employment
29 Subsidiary employment regulations
30 Domestic employer scheme
31 Employees abroad
32 Paying the correct PRSI class
33 Calculating PRSI contributions
34 Manually calculating PRSI
35 Using the Ready Reckoner
36 Retrospective payments
37 Change of contribution class on reaching age
38 Contribution class in the case of more than one employment
39 Paying PRSI contributions during illness
40 Permanent health benefit schemes Income Continuance
41 Weeks of insurable employment
42 Contribution week
43 Work sharing effect on PRSI contributions see leaflet SW
44 Work sharing effect on amount of PRSI due
45 Week
46 Recording the correct number of weeks of insurable employment
47 Counting weeks of insurable employment where a change of PRSI class occurs
48 What weeks are not weeks of insurable employment
49 Monthly remittance to the Collector General
50 Submitting Nil returns where no PAYE tax or PRSI is due
51 Interest on overdue payments
52 Separation of PRSI contributions from PAYE income tax
53 Small monthly remittance
54 Recording of PRSI Details
55 Details to record during the year on the Tax Deduction Card or other approved record
56 Change of contribution class
57 Completing end of year returns
58 How to complete form PL
59 Two or more changes of contribution class in an income tax year
60 Lodging end of year returns
61 Importance of end of year returns
62 Certificate to employees form P
63 Casual employees
64 Underpayments
65 Overpayments and refunds
66 Keeping records
67 Allowing employees to inspect their records
68 Penalties for failing to remit PRSI contributions
69 Where to get further information
70 Employers Checklist

In order to pay PRSI contributions to the Collector-General, an employer must register with the Revenue Commissioners as an employer. If you are not registered yet, do so immediately by filling in a form TR1 or TR2 and returning it to the Registration Section in your Regional Revenue Office. This applies to all employers who have an employee, whether or not income tax and PRSI are payable (see Revenue's publication IT50 PAYE/PRSI Guide for Small Employers).

Under Social Welfare legislation, an employer who fails to pay PRSI contributions for an insurable employee is liable to severe penalties.

Last modified:24/09/2008

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Employers Guide to PRSI Contributions - SW3

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