Employers Guide to PRSI Contributions - SW3

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An employee's ordinary contributions to a superannuation fund or PRSA scheme are exempt from PRSI as long as they are:

  • paid into a scheme which is approved by Revenue,
  • deducted at source by the employer.

However, an employee can pay pension contributions themselves and then claim a refund from Revenue Customer Services Section in Limerick - see address in paragraph 70.

All AVCs (Additional Voluntary Contributions) that are allowable as a deduction for income tax are exempt from PRSI.

For a full statement on pay for PAYE purposes, refer to either one of Revenue's publications - IT50 PAYE/PRSI Guide for Small Employers or the Employers' Guide to PAYE available from Revenue's Forms & Leaflets Service, tel: (01) 865 5002 or LoCall 1890 30 67 06 (from within the Republic of Ireland only).

Last modified:06/10/2008

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