Working with your spouse or civil partner: how it affects your social welfare contributions and entitlements

• 1  Who pays Pay Related Social Insurance (PRSI)?
• 2  How do I know if I am employed or self-employed?
• 3  What social welfare benefits does my PRSI payment cover?
• 4  How are my PRSI and social welfare benefits affected if I am employed by my spouse or civil partner?
• 5  How are my PRSI contributions and tax affected if my spouse or civil partner and I operate a business in partnership?
• 6  How does the Department or Revenue decide that I am working with my spouse or civil partner in a partnership?
• 7  How do I meet my tax and PRSI obligations in a partnership?
• 8  How do I prove to the Department that I was in a partnership for previous years?
• 9  What happens if I want to appeal a decision about partnership status?
• 10  Where can I get more information?

The type of benefits and pensions you may qualify for are decided by the class of PRSI you pay. In general, employees pay Class A PRSI and self-employed people pay Class S. The benefits covered by each class are listed below.

Social welfare benefits and pensions under Class A PRSI

• State Pension (Transition)
• State Pension (Contributory)
• Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• Invalidity Pension
• Occupational Injuries Benefits
• Treatment Benefit (Dental or Optical)
• Jobseeker’s Benefit
• Illness Benefit
• Carer’s Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit

Social welfare benefits and pensions under Class S PRSI

• State Pension (Contributory)
• Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension
• Guardian’s Payment (Contributory)
• Maternity Benefit
• Adoptive Benefit