Pay Related Social Insurance (PRSI) for Non-PAYE Employees - SW 63

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There are two methods of paying Pay-Related Social Insurance (PRSI) in respect of employed persons:

  1. through the PAYE system, where an employee’s income tax liability is assessed under the PAYE income tax system, PRSI contributions are collected by Revenue;
  2. through the PRSI Special Collection System for non-PAYE employees who do not hold PAYE exclusion orders, where PRSI contributions are paid directly to the Department of Employment Affairs and Social Protection.

This leaflet explains the payment of PRSI through the Special Collection System.

Last modified:04/06/2013

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