PRSI Contribution Rates and User Guide 2013 - SW14

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  • There are no changes in the employer’s PRSI rates.
  • There are no changes in the employee’s whose weekly earnings are under €352.
  • For employees whose weekly earnings exceed €352, the weekly PRSI-free allowance available to employees who pay PRSI, is being abolished. The means that the weekly PRSI-free allowance of €127 (applies to Class A, H and E) and €26 (applies to Class B, C and D) have been abolished.
  • Currently modified rate contributors are exempt from PRSI in respect of self-employed earned income (from a profession or trade) and any other unearned income. This exemption is being abolished in Budget 2013. All such income will become liable to PRSI at the rate of 4%. There will be no entitlement to social insurance benefits or pensions based on the payment of this contribution.
  • The minimum/flat rate self-employed payment has been increased from €253 to €500
Last modified:13/02/2013