S.I. 236 of 2013

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S.I. No. 236 of 2013.



(This note is not part of the Instrument and does not purport to be a legal interpretation.)

Section 6 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 extends liability for PRSI contributions to modified rate contributors (i.e. PRSI Class B, C and D contributors) who also have income from a trade or profession. These Regulations amend the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to provide for the necessary administrative arrangements for the payment of such contributions in certain cases.

In general, this new PRSI contribution will be liable to be remitted by the persons concerned to the Revenue Commissioners through the self-assessment system. Where the income to which the new contribution relates is classified as "reckonable emoluments", then these Regulations provide that this contribution will be deducted and remitted to the Revenue Commissioners by the employer or fund manager who pays such reckonable emoluments. These arrangements set out in these Regulations for —

  • the deduction of these contributions,
  • the time and manner of remittance to the Revenue Commissioners,
  • the charging of interest on contributions which are overdue,
  • returns to be submitted by employers at the end of the contribution year, etc

are broadly similar to the arrangements for the deduction and remittance of employment contributions payable in relation to employed contributors in general.

These Regulations also provide for the same categories of income to be disregarded for the purposes of the new PRSI contribution as currently apply in the case of self-employment contributions, e.g. pension payments, social welfare payments, approved income continuance schemes. These Regulations extend the current provisions relating to the payment of PRSI by employers on certain benefits-in-kind provided by them to their employees, which are of minor amounts and irregular in frequency. The Regulations also provide for the rounding of the new contributions to the nearest 10 cent.

Last modified:10/07/2013