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If the amount of PRSI contributions paid is less than the amount due, the employer is responsible for making up the deficit.

You must deduct from the employees' earnings at the time you pay their wages:

  • the amount of any PRSI employment contribution due by the employee on that payment of reckonable earnings,
  • if you cannot ascertain the exact amount, the amount you reasonably believe is due.


A contribution payable by an employee cannot be recovered by the employer other than by deduction as outlined above.

Last modified:24/09/2008

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