Employers Guide to PRSI Contributions - SW3

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Reckonable earnings for PRSI purposes are gross pay minus superannuation or PRSA and approved permanent health insurance (see paragraphs 13, 14 and 15 for further clarification). Reckonable earnings include the following: salary, wages, fees, commissions, bonuses, Christmas boxes, overtime, pay during sickness, holiday pay or pay in lieu of holidays and (from 1 January 2004) benefit-in-kind e.g. company car.


For people who are liable to pay PRSI contributions at the Class K rate (see paragraph 26), for example a person who is getting an occupational pension or whose employment is not insurable for social welfare purposes, 'pay' includes any remuneration which is dealt with under PAYE.

Last modified:06/10/2008

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