A week of insurable employment is any contribution week during the whole or any part of which:
- an employee works and gets a payment of reckonable earnings (see
- the employee is absent from employment due to illness, maternity, holidays or special paid leave (e.g. see
paragraph 44) and gets or will get a payment of reckonable earnings (payments for holidays are always due a separate PRSI contribution)
- you pay the employer's share of the contribution but you do not deduct a PRSI employee contribution because the employee's reckonable earnings:
a) have previously reached the prescribed ceiling or
b) are less than the weekly, fortnightly or monthly social insurance threshold for PRSI for that period (as outlined in the
SW 14 booklet for that tax year)
- you make a payment for holidays due when the employment ceases.
A week can count as a week of insurable employment even if you do not pay reckonable earnings during the week of employment, sickness or holidays. It is sufficient that the payment relates to that week.