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The pattern of worksharing may affect the amount of PRSI that the employer and the employee pay and may also affect the number of PRSI contributions the employee is awarded. In some years, the employee may be awarded only 26 or 39 (as opposed to the full 52) contributions because of worksharing patterns. The exact effect depends on the attendance pattern worked and the level of earnings in any given week.

For instance, if your worksharing pattern means that you do not work in a particular contribution week, then you do not get any PRSI contribution for that week.

Also, if your worksharing pattern means that you do work in a particular contribution week, but earn less than €38 during that week, then you get a Class J contribution for that week. Class J is for Occupational Injuries Benefit only and will not enable you to qualify for the main social insurance benefits.

Those working on a calendar week-on/week-off basis are generally entitled to 52 contributions, when the contribution year does not begin on a Saturday, Sunday or Monday. However, where the working week coincides with the PRSI week, this can lead to fewer PRSI contributions. Worksharers who work a split week (e.g. Wednesday to Tuesday) can similarly be affected during the years when the contribution year commences on a Wednesday.

 

Note

Please remember that the contribution week starts on 1 January, so it begins on a different day each year.

Year

Contribution week

2013

Tuesday to Monday

2014

Wednesday to Tuesday

2015

Thursday to Wednesday

2016

Friday to Thursday

 

The table below shows the most common worksharing patterns and the effect that they will have on your yearly contribution record.

 

Pattern

Total contributions for year

Full Time

52

4 days every week

52

3 weeks on/1 week off (Mon-Fri)

52 or 39 (see example 1)

Working Day 9am - 3pm, every day

52

3 days (same days each week)

52

2 days (same days each week)

52

1 day (same day each week)

52

Mornings only

52

Afternoons only

52

Working week on/week off (Mon-Fri)

52 or 26 (see example 2)

Working a fixed split week

52 or 26 (see example 3)

 

Note:

You may be entitled to extra PRSI contributions on the basis of your entitlement to public holiday pay as provided for under the Organisation of Working Time Act, 1997.

It would be expected, therefore, that a person worksharing week on/week off would be entitled to a minimum of 29 PRSI contributions in that year - thus securing entitlement to Jobseeker’s Benefit and to Illness Benefit. Arrangements were put in place in 2006 to similarly secure entitlement to Treatment Benefit for worksharers.

Employees need to give serious consideration to whether or not a smaller number of contributions might affect entitlement to benefit at some future date. In the case of short-term benefits, such as jobseeker and illness benefits, changes in the contribution conditions means that an employee with 26 contributions in the governing qualification year and 26 contributions in the previous year is fully covered for short-term social welfare benefits.

See:_http://www.workplacerelations.ie/en/Publications_Forms/Guide_to_the_OWT_Act_-_Holidays_ Public_Holidays.pdf or contact The National Employment Rights Authority at the Department of Jobs, Enterprise and Innovation, for more information.

LoCall: 1890 80 80 90
Website: www.workplacerelations.ie

Example 1: 3 weeks on/1 week off pattern

If your week off coincides with the contribution week (see below), you will only get 39 PRSI contributions for those years.

Year

Work pattern

Contribution week

2013

Monday to Friday

Tuesday to Monday

2014

Monday to Friday

Wednesday to Tuesday

2015

Monday to Friday

Thursday to Wednesday

 

If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years.

Year

Work pattern

Contribution week

2014

Monday to Friday

Wednesday to Tuesday

2015

Monday to Friday

Thursday to Wednesday

Example 2: Week on/week off (Monday-Friday)

If your week off coincides with the contribution week (see below), you will only get 26 PRSI contrbutions for those years.

Year

Work pattern

Contribution week

2013

Monday to Friday

Tuesday to Monday

2014

Monday to Friday

Wednesday to Tuesday

2015

Monday to Friday

Thursday to Wednesday

 

If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years.

Year

Work Pattern

Contribution Week

2014

Monday to Friday

Wednesday to Tuesday

2015

Monday to Friday

Thursday to Wednesday

Example 3: A fixed split week

If you are working a week that coincides with the contribution week, you cannot get a contribution for weeks off for either 2013 or 2014. You will only get 26 PRSI contributions for those particular years, one for each contribution week you work.

Year

Work pattern

Contribution week

2014

Monday to Friday

Wednesday to Tuesday

2015

Monday to Friday

Thursday to Wednesday

 

Please check on which day 1 January falls on for the year(s) that is or are relevant to you.
 
However, if the week off does not coincide with the contribution week, as in 2013, 2014 or 2015, you may get 52 contributions for those particular years, (one for each contribution week you work, even if you just work one day in a contribution week).

 

Note

The best option to make sure you do not lose PRSI contributions is to work at least one constant day in each working week. However, you must earn at least €38 for that day if you wish to qualify for a Class A contribution.

 

 
Last modified:06/05/2015
 

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