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For FIS purposes, assessable earnings are the earnings left after we take away any tax, PRSI contribution, Universal Social Charge, contributions to Personal Retirement Savings Accounts (PRSA�s) and superannuation from the gross pay of either you and/or your spouse, civil partner or cohabitant.

Gross pay  
less Tax
Employee PRSI
Universal Social Charge
Superannuation
Contributions to PRSA(s)
Public Service Pension Levy
Equals Assessable earnings for you and your spouse, civil partner or cohabitant
Last modified:09/02/2009
 

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