What weeks are not weeks of insurable employment

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The following are examples of weeks that are not weeks of insurable employment:

  • all complete income tax weeks during which the employee is absent from work and does not get, and is not due, a payment of reckonable earnings,
  • any income tax week after an employee leaves their employment for which you make a payment in lieu of notice,
  • arrears of pay (other than basic pay) - regardless of whether the employee has left the employment or still remains with the employer (in this instance no additional contribution week should be recorded but PRSI is still due to be paid on the arrears of pay).
Last modified:24/09/2008

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