A PRSI contribution consists of an employer's and, where due, an employee's share of PRSI. The contribution is a percentage of an employee's reckonable earnings. It may be made up of some or all of the following parts:
- Social Insurance,
- Health Levy,
- National Training Fund Levy.
Each part may be payable on all earnings or up to a specific ceiling. Details of the main PRSI contribution classes (see paragraphs
27) are available in the
SW 14 booklet which you can get from Information Services (see address in
paragraph 70) or on our website at