Work sharing effect on amount of PRSI due

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PRSI due is based on wages for the contribution week. If the employee's weekly jobsharing pattern spans two contribution weeks then each week counts as a separate contribution week.

If the weekly jobsharing pattern spans only one contribution week then only that week counts as a contribution week. (This could result in a greater amount of PRSI being paid - see following example.)

In any contribution week that the employee's earnings are less than the minimum threshold amount for Class A (€38 from all employee's for 2005), Class J applies. In any week that earnings are above the minimum earnings threshold for Class A, Class A applies.


A and B are work-sharers, each working a week-on/week-off pattern. Again, say 1 January is a Wednesday.

A works Monday to Friday every second week.

B works Wednesday to Tuesday every second week.

Both A and B receive fortnightly wages of €420.

B earns: €420 in week one; nothing in week two

A earns: week one 2 days (Mon and Tues) = €168
week two 3 days (Weds, Thurs, Fri) = €252*

B is classed as A1 for 2005 tax year
Employer pays 10.75% = €45.15
Employee pays €127 @ 2% = € 2.54
€293 @ 6% = €17.58
Employee total = €20.12

A is classed as A0 (under €287 for both weeks) in 2005
Employer pays 8.5% = €35.70 (over 2 weeks)
Employee pays nil = 0

*Where an employee is due a PRSI contribution for both weeks the employer may average the wage over the two weeks (ie €210 each week)

For further information on PRSI classes and rates, please refer to the current SW 14 booklet.

Last modified:06/10/2008

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