PRSI Changes

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  • The Employee's PRSI-Free Allowance of €127 per week (for those paying PRSI Class A, E and H) and €26 per week (for those paying PRSI Class B, C and D) will be abolished. (January 2013)


  • Employees who earn €352 or less per week continue to have no liability to make a PRSI contribution and are not affected by the abolition of the weekly PRSI-Free Allowance.


  • Currently, employees who pay PRSI at Classes B, C and D (a minority of the civil and public sector) are exempt from PRSI in respect of self-employed earned income (from a profession or trade) and any other unearned income e.g. rental income. This exemption will be abolished. All such income will become liable to PRSI at the rate of 4%. (2013)


  • In the following year, the exemption from PRSI applying to all employees with unearned income only, will be abolished. (2014)


  • The minimum annual PRSI contribution for people with annual self-employed income over €5,000 will increase from €253 per annum to €500 per annum. (2013)
Last modified:05/12/2012

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