Employers - PRSI Is Your Responsibility - SW 88

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  1. What are my responsibilities?
  2. PRSI Inspections
  3. What penalties can be imposed?
  4. Checklist of your responsibilities as an employer?
  5. Where can I get more information?


As an employer, your duties and responsibilities in relation to PRSI for your employees are laid down in law. If you fail to meet your obligations the consequences are serious.

Failure to meet your responsibilities can mean that:

  • PRSI which has not been paid in respect of all employees can be recovered in court as a debt to the State.
  • An employer is required to repay to this Department any Social Welfare Insurance or Assistance payment paid to an employee because the employer:
    • failed to pay PRSI for them,
    • did not give accurate information,
    • failed to keep accurate records.

Employers should ensure that the correct Personal Public Service Number (PPSN.) is quoted on all communications especially on Form P35.

Otherwise essential details concerning the employee's insurance history may not be credited to their record and they may experience difficulty and delay in obtaining Social Welfare Benefits later on.

Last modified:11/11/2013

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