Family Employments & PRSI - SW102

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Who Pays Social Insurance (PRSI)?
With very few exceptions, all people aged 16 or over and under pensionable age must pay PRSI if they are:-
  • employees, whether full-time or part-time earning €38 or more a week,
  • self-employed workers with an income of at least €5,000 per year or more from all sources.

In return, they are covered for a range of Social Insurance benefits and provisions (see part 7 for details of the benefits covered under the main PRSI Classes).

Exceptions to this general rule apply in the case of certain 'Family Employment'. This term is used to describe a situation in which a self-employed sole trader/businessperson either employs, or is assisted in the running of the business, by a spouse/civil partner or by other family member(s).

(Employment by a Limited Company or a business partnership is not "Family Employement" because the employment relationship is with the Limited Company or the business partnership, rather than the individual family member(s).

Last modified:09/06/2015