What is a PRSI contribution

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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 26 and 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 www.welfare.ie.

Last modified:06/10/2008

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