Work sharing effect on PRSI contributions see leafl


Print page

You should tell any employees who opt to avail of worksharing about how their chosen work pattern may affect the number of PRSI contributions they may be awarded in the contribution year.

An employee will not be awarded a contribution for any contribution week where he or she is not rostered to work and no earnings are due. Employees who receive payment for a contribution week where no earnings are due will not be entitled to a contribution for such a week.

Exceptions are employees on special paid leave, for example maternity, sickness, marriage or bereavement.

Example

Say 1 January is a Wednesday. An employee works weekon/ week-off beginning Wednesday on alternate weeks, resulting in 26 weeks work for the year. Box F2 on the P60 form should show 26 weeks of insurable employment.

Note

There could be a greater number of weeks of insurable employment than paydays, or vice versa.

Example

Again, say 1 January is a Wednesday. An employee works week-on/week-off beginning Monday on alternate weeks resulting in 26 weeks work for the year. This means there are earnings in two contribution weeks. Monday and Tuesday is in one contribution week, so you should award one week of insurable employment. Wednesday, Thursday and Friday is in a different contribution week, so you should award another week of insurable employment. Box F2 on the P60 form should show 52 weeks of insurable employment.

It is essential that you as an employer award and record the correct number of weeks of insurable employment on P60/P35 so that your employees will not experience difficulty and delays in obtaining Social Welfare benefits or pensions.

Note

A worksharing employee may be entitled to additional contributions on the basis of their entitlement to public holiday pay as provided for under the Organisation of Working Time Act 1997.

Last modified:24/09/2008
 

 Application Forms

 
 

 Downloads