With very few exceptions, all people aged 16 or over and under pensionable age must pay PRSI if they are:
- employees, whether full time or part-time earning €38 or more a week,
- self-employed workers with an income of €5,000 or more a
year from all sources.
The employers of the above employees, are liable for PRSI contributions on the reckonable earnings of the employee (including notional pay).
From 1 January 2013, modified rate contributors who have self-employed income from a trade or profession, are liable for PRSI contributions on this income and any unearned income they have.
From 1 January 2014, employed contributors and occupational pensioners aged under 66 years whose only additional income is unearned may be liable for PRSI contributions on this income.