Special Collection System

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The majority of employees pay PRSI (pay related social insurance) through the Revenue PAYE (pay as you earn) System. However, PRSI contributions for employees who are insurable under Irish social security legislation and who do not come within the PAYE system are collected through the Special Collection system operated by the Department of Employment Affairs and Social Protection. The Special Collection system includes the following categories of employees;

  • those whose earnings are paid by an employer whose place of business or residence is outside the State and where the employer is not obliged to operate PAYE in Ireland
  • those whose employer holds a certificate from Revenue excluding them from PAYE and Universal Social Charge as their income tax liability is assessed under another system
  • those who continue to be insured under Irish social security legislation under the provisions of Article 13 of EC Regulation 883/2004
  • persons who are self-assessed for income tax purposes but classified as employees for PRSI purposes, e.g. sub post masters, social welfare branch managers, medical professionals employed on a fee basis by Health Service Executive
  • certain employees of Embassies
  • domestic employees who are employed on domestic duties only in the home of their employer, employees must earn less than €40 per week in this employment
  • Trainees of SOLAS, Teagasc or Fáilte Ireland
  • Church of Ireland Ministers employed by Representative Church Body (Class E PRSI)

Additional information on the Special Collection system or applications for persons working abroad may be obtained from:

Special Collections Section
Department of Employment Affairs and Social Protection
Government Offices
Cork Road

Locall 1890 690 690 (from the Republic of Ireland only)

Telephone + 353 1 4715898 (from Northern Ireland or overseas)

Fax: + 353 51 877838

e-mail: Special Collections Enquiry Form

See information booklet SW 63 for more details.

Last modified:12/01/2017

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