Employers Guide to PRSI Contributions - SW3

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You, the employer, are responsible in law for paying the entire contribution. However, you may deduct the employee's share when you are paying the employee's wages.

So it is in your interest to make the correct deduction at the time of payment of wages. Otherwise you will have to bear the cost of the entire contribution and, in addition, any arrears that may be due.

Last modified:24/09/2008

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