Pay Related Social Insurance (PRSI) for Non-PAYE Employees - SW 63

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The vast majority of Irish employees who are liable to PRSI are on the PAYE system. For these employees, PRSI is collected by Revenue on behalf of the Department of Employment Affairs and Social Protection.
For employees who have earnings which are subject to PRSI, but which are not subject to the PAYE system of taxation or do not hold a PAYE exclusion order,
PRSI is paid directly to the Department of Employment Affairs and Social Protection through the PRSI Special Collection System.

The Special Collection system includes employees;

  • who continue to be insured under Irish social security law while working abroad under provisions of EU Regulations, Bilateral Agreements or Statutory Instrument 312 of 1996.
  • who pay PRSI as employees but are self-assessed for income tax purposes - for example, subpostmasters, social welfare branch managers and
    medical consultants employed on a fee basis by the Health Service Executive (HSE).
  • who are employees of Embassies and certain conditions apply.
  • in receipt of Share based remuneration where the employee realises a gain in respect of share options granted and at the time the options are exercised, the employee is no longer an employee of the employer who granted the options (see PRSI SBR1 on
  • who are Domestic Employees employed in the home of their employer on domestic duties only, and who earn less than €40 per week in the domestic employment (see leaflet IT 53).
  • whose earnings are paid from an employer’s office or residence outside the State and the employer is not obliged to registered for PAYE with Revenue (see Statement of Practice IT/3/07).
  • Church of Ireland Ministers employed by Representative Church Body.
  • FÁS trainees.
Last modified:10/06/2013

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