Worksharing - SW105


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The pattern of worksharing may affect the number of PRSI contributions the employee is awarded. In some years, the employee may be awarded only 26 or 39 (as opposed to the full 52) contributions because of work sharing patterns. The exact effect depends on the attendance pattern worked and the level of earnings in any given week.

This means that, if your worksharing pattern means that you do not work in a particular contribution week, then you do not get any PRSI contribution for that week.

Also, if your worksharing pattern means that you do work in a particular contribution week, but earn less than €38 during that week, then you get a Class J contribution for that week. Class J is for Occupational Injuries Benefit only and will not enable you to qualify for the main social insurance benefits.

Those working on a calendar week-on/week-off basis are generally entitled to 52 contributions, when the contribution year does not begin on a Saturday, Sunday or Monday. However, where the working week coincides with the PRSI week, this can lead to fewer PRSI contributions. Worksharers who work a split week (e.g. Wednesday to Tuesday) can similarly be affected during the years when the contribution year commences on a Wednesday

Note:
Please remember that the contribution week starts on 1 January, so it begins on a different day each year.
Year Contribution Week
2015
Thursday to Wednesday
2016
Friday to Thursday
2017
Sunday to Saturday

 

The table below shows the most common worksharing patterns and the effect that they will have on your yearly contribution record.

 

Pattern Total contributions for year
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri) 52 or 39 (see example 1)
Working Day, 9am - 3pm every day 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/week off (Mon - Fri) 52 or 26 (see example 2)
Working a fixed split week 52 or 26 (see example 3)

 

Note:
You may be entitled to extra PRSI contributions on the basis of your entitlement to public holiday pay as provided for under the Organisation of Working Time Act, 1997.

It would be expected, therefore, that a person worksharing week on/week off would be entitled to a minimum of 29 PRSI contributions in that year - thus securing entitlement to Jobseeker's Benefit and to Illness Benefit. Arrangements were put in place in 2006 to similarly secure entitlement to Treatment Benefit for worksharers.

Employees need to give serious consideration to whether or not a smaller number of contributions might affect entitlement to benefit at some future date. In the case of short-term benefits, such as jobseeker and illness benefits, changes in the contribution conditions means that an employee with 26 contributions in the governing qualification year and 26 contributions in the previous year is fully covered for short-term social welfare benefits.

See here or contact The National Employment Rights Authority at the Department of Jobs, Enterprise and Innovation, for more information.

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Website: www.workplacerelations.ie

Example 1: 3 weeks on/1 week off pattern

If your week off coincides with the contribution week (see below), you will only get 39 PRSI contributions for those years.

 

Year Work pattern Contribution week
2015
Thursday to Wednesday Thursday to Wednesday
2016
Friday to Thursday Friday to Thursday

 

If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years.

 

Year Work pattern Contribution week
2015
Monday to Friday Thursday to Wednesday
2016
Monday to Friday Friday to Thursday

Example 2: Week on/week off (Monday-Friday)

If your week off coincides with the contribution week (see below), you will only get 26 PRSI contributions for those years.

 

Year Work pattern Contribution week
2015
Thursday to Wednesday Thursday to Wednesday
2016
Friday to Thursday Friday to Thursday

 

If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years.

 

Year Work pattern Contribution week
2015
Monday to Friday Thursday to Wednesday
2016
Monday to Friday Friday to Thursday

Example 3: A fixed split week

If you are working a week that coincides with the contribution week, you cannot get a contribution for weeks off for either 2015 or 2016. You will only get 26 PRSI contributions for those particular years, one for each contribution week you work.

 

Year Work pattern Contribution week
2015
Thursday to Wednesday Thursday to Wednesday
2016
Friday to Thursday Friday to Thursday

 

You should check on which day 1 January falls on for the year(s) that is or are relevant to you.

However, if the week off does not coincide with the contribution week, as in 2015 or 2016 , you may get 52 contributions for those particular years, (one for each contribution week you work, even if you just work one day in a contribution week).

Note:
The best option to make sure you do not lose PRSI contributions is to work at least one constant day in each working week. However, you must earn at least €38 for that day if you wish to qualify for a Class A contribution.

Last modified:29/03/2016
 

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