Separation of PRSI contributions from PAYE income tax

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The amount you enter for PRSI contributions is the amount you deduct from the pay of employees, plus the amount you pay. You must always show PAYE deductions separately from PRSI contributions, because the amounts of PRSI contributions the Collector-General receives are transferred to the Minister for Social and Family Affairs.

If you have to refund any PAYE income tax, do not deduct it from the PRSI contributions. Similarly, PRSI refunds should not be deducted from income tax (see paragraph 66).

Last modified:06/10/2008

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