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Guidelines used by self-employment Section in Waterford Table of contents - Definition - Administration - Persons classified as self-employed - Persons excluded - Benefits - Rates of contribution - Categories not covered by self-assessment - Examples of reckonable income. - What is excluded from reckonable income. - Scheme for share fishermen - Registration - Refunds - Voluntary Contributions - Where to get more information 1) Definition All self-employed persons aged between 16 and 66 years of age, with reckonable income or emoluments of €5,000 or more per year, are liable for compulsory insurance at Class S. The vast majority of self-employed people will return their income to the Revenue Commissioners under the self assessment system. However, certain categories of self-employed will pay their PRSI through the PAYE system or directly to the Department of Social Protection. See paragraph 7 for details. The legislation dealing with the self-employed is:- Chapter 3 of Part II of the Social Welfare Consolidation Act 2005, and Chapter 2 of Part II of the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. 312 of 1996) An information leaflet, Guide to PRSI for the Self-Employed - SW 74 is also available. 2) Administration PRSI for the self-employed is administered by:- Client Eligibility Services Department of Social Protection Cork Road Waterford 3) Persons classified as self-employed PRSI Class S is paid by self-employed people such as: - professional people (for example doctors, dentists, solicitors etc) - sole traders, people in business on their own or in partnership, farmers, religious, contractors, sub-contractors - people with income from investments, rents or maintenance payments - employees who are also self-employed in a trade or profession - company directors, and others, who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes - certain artists and childminders who have been made exempt from income tax by the Revenue Commissioners - spouses or civil partners of self-employed contributors who participates in the business 4) Persons excluded Certain categories of persons are excluded from paying Class S. The legislation covering this is Part III of the First Schedule of the Social Welfare (Consolidation) Act, 2005. The following are some examples: - Relatives of the self-employed (other than spouses or civil partners) who help out in the running of the business, but who are not business partners. Clarification of a persons insurable status should be sought from Scope Section, Gandon House, Amiens Street, Dublin 1, Ph (01) 704 3000. - Persons in receipt of Pre-Retirement Allowance on an ongoing basis - Persons with reckonable annual income of less than €5,000 - Persons who pay contributions at Class A and whose only self-employed income is unearned income such as interest or rent ** - Persons in receipt of an Occupational pension (pension from previous employment) whose only self-employed income is unearned income such as interest or rent ** - Public servants paying Class B, C or D who are also self-employed * - Persons not ordinarily resident in the State with unearned income. * From 01/01/2013, a new charge of 4% PRSI will be levied on the self-employed income of this category. ** From 01/01/2014, a new charge of 4% PRSI will be levied on the self-employed income of these two categories. The contribution class will be ‘K’, attracting no benefit entitlements (Section 6, 2013 Social Welfare and Pensions (Miscellaneous Provisions) Act). 5) Benefits PRSI at Class S provides cover for: - Widows and Widowers Contributory pension - Guardians payment (Contributory) - State pension (Contributory) - Maternity Benefit - Adoptive Benefit Current legislation requires that all Class S contributions must be paid in full prior to the award of contributory pensions. 6) Rates of Contributions When the full amount (100%) of income tax and PRSI charged has been paid, Class S contributions should be awarded. Where less than the full amount due has been paid, no contributions should be awarded. 7) Categories not covered by self-assessment Company Directors If a person is a self-employed company director their PRSI is deducted by the employer under the PAYE system. Although the PRSI of a company director is deducted by the employer it is the responsibility of each company director to ensure that the correct amount of PRSI has been deducted and remitted to the Revenue Commissioners. No Net Liability (NNL) cases A person who has been told by an Inspector of Taxes that they need not make a tax return, who has self-employed income of €5,000 or more per year,is liable to pay a flat rate self-employed PRSI contribution to this Department. Artists, childminders and other tax exempt incomes A person who has been granted an Artist income tax exemption by an Inspector of Taxes, or a person who has a tax exempt status from childminding, forestry premiums or stallion fees, is liable to pay Class S PRSI contributions if their self-employment income is €5,000 or more per year. In the case of childminders a flat rate of €500 per year is payable. A rate of 4% of income, or a minimum payment of €500 per year, applies to the other categories. 8) Examples of Reckonable income? Reckonable income includes income from the following sources: - Income from a trade or profession, - Benefit in kind - Interest, annuities and income from foreign investments - Rent from any property in Ireland - Income from which tax has been deducted at source such as annuities, bank interest, or building society interest, maintenance payments and other miscellaneous sources of income not included in the above, - Income from share dividends/options. For the 2011 year only, if the share options were the subject of a written agreement entered into before 1 January 2011, the charge to PRSI will not apply. 9) What is excluded from reckonable income? The following types of income are excluded from reckonable income and do not have to be taken into account when calculating the PRSI contribution: - capital allowances - any sums received by way of benefit, pensions, allowance or supplement from the Department of Social Protection - Infectious Diseases Maintenance Allowances or Mobility Allowances paid by the Health Service Executive - occupational pensions - any payment received by Office holders. These payments are subject to Class K. - income continuance payments received by a person forced to leave employment due to illness as long as Revenue has approved the scheme. - Redundancy payments, golden handshake payments and early retirement bonus. - certain retirement lump sums in excess of €200,000 which are subject to income tax (also excepted emoluments) - the early encashment of certain amounts of private pensions which are subject to income tax by individuals in the public sector who had previously been self-employed. 10) Scheme for share fishermen: A share fisherman, or woman, who is classed as self-employed, may choose to pay an additional PRSI contribution at Class P. This contribution provides cover for: - limited Jobseekers benefit (up to 13 weeks in each calendar year) - limited Illness Benefit (up to 52 weeks) - Treatment Benefit, including dental, optical and aural benefits for themselves and their dependant spouses. The rate of Class P contribution is 4% of income, subject to the income ceiling applied to self employed contributors. This contribution is additional to the normal Class S payment made by the contributor. In order to remain a Class P contributor a person must continue to be liable for Class S PRSI and ensure that all payments due are up to date. 11) Registration A person, other than a company director, who becomes self-employed must register with the Revenue Commissioners. They should contact their local tax office which will register them under the self assessment system for tax and PRSI. Where there is doubt with regard to a person's insurability status the case should be referred to Scope Section (01) 704 3000 of this Department. 12) Refunds A refund of PRSI is payable to a self-employed contributor who reached age 56 on or before 6 April 1988, paid PRSI for the first time on or after that date and does not qualify for either a State Pension (contributory) or State Pension (non contributory). The refund payable is 53% of PRSI paid, which is the pension element of Class S PRSI contributions. These refunds are administered by Client Eligibility Services, LoCall 1890 690 690. Section 35 of Chapter 2, Part II of the Social Welfare Consolidation Act 2005 and Chapter 2 of Part III of the Social Welfare (Consolidation Contributions and Insurability) Regulations, 1996 and Statutory Instrument 291 of 1997 apply. It should be remembered that these refunds are repayable to the Department if the recipient subsequently becomes eligible for either a State Pension contributory or State Pension non contributory. 13) Voluntary contributions Self employed persons who are not liable to pay PRSI in any year may, subject to meeting certain conditions, be eligible to become a voluntary contributor. See voluntary contributions for full details. Information leaflet SW 8 also refers 14) Where to get more information? For more information on PRSI for the self-employed, contact your local social welfare office or Self-Employment Section at: Client Eligibility Services Dept of Social Protection Cork Road Waterford See also information booklet SW 74
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Réamhrá Tugadh Árachas Sóisialta Pá-Choibhneasa (ÁSPC) do dhaoine féinfhostaithe isteach i 1988. Ní mór do gach duine féinfhostaithe atá idir 16 agus 66 bliain d’aois a bhfuil tuillimh acu a sháraíonn suim shonraithe (€5,000 sa bhliain faoi láthair), ÁSPC a íoc. Is ionann aicme na ranníocaíochta ÁSPC a íocann daoine féinfhostaithe agus Aicme S. Nuair a chuireann tú tús le féinfhostaíocht, ní mór duit clárú i dtosach báire don chóras féinmheasúnaithe leis na Coimisinéirí Ioncaim mar dhuine féinfhostaithe. Faoi fhéinmheasúnú, ag deireadh gach bliain chánach, seolfaidh tú do thuairisceáin bhliantúla dheireadh na bliana chuig na Coimisinéirí Ioncaim a dhéanfaidh measúnú ar do dhliteanas do cháin ioncaim, ÁSPC agus Tobhach Sláinte bunaithe ar an bhfaisnéis a sholáthair tú agus íoctar aon suimeanna atá le híoc leis na Coimisinéirí Ioncaim. Déileáiltear le tromlach mór na ndaoine féinfhostaithe faoin gcóras féinmheasúnaithe. Tá catagóirí áirithe de dhaoine féinfhostaithe ann, áfach, a íocann ÁSPC faoi ÍMAT nó bailíonn an Roinn Gnóthaí Sóisialacha agus Teaghlaigh an ÁSPC go díreach. Féach Alt 7 thíos, chun teacht ar shonraí. Má tá amhras ort maidir le cibé acu an bhfuil tú fostaithe nó féinfhostaithe, ba cheart duit teagmháil a dhéanamh le hOifig áitiúil na gCoimisinéirí Ioncaim nó le Rannóg Scóipe [NASC] na Roinne Gnóthaí Sóisialacha agus Teaghlaigh chun cabhair a fháil. I gcásanna ina bhfuil aon amhras leanúnach ort, caithfidh Oifig na gCoimisinéirí Ioncaim nó an tOifigeach Breithiúnachta Scóipe súil ar fhíricí do cháis agus cuirfidh siad thú ar an eolas ar do stádas. Féach Cód Cleachtais chun stádas Fostaíochta nó Féinfhostaíochta daoine a dheimhniú chun teacht ar bhreis faisnéise Cé a íocann ÁSPC Aicme S? Íocann daoine féinfhostaithe ÁSPC Aicme S, ar nós: - feirmeoirí, daoine gairmiúla (mar shampla, dochtúirí, fiaclóirí, aturnaetha, etc.) - daoine atá i mbun gnó leo féin nó i gcomhpháirtíochtaí, reiligiúnaigh, conraitheoirí, fochonraitheoirí a thugann faoi ghnólachtaí neamhspleácha , - daoine a bhfuil ioncam acu ó infheistíochtaí, cíosanna nó íocaíochtaí cothabhála - íocann fostaithe atá féinfhostaithe chomh maith i gceird nó i ngairm ÁSPC Aicme S mar aon le ranníocaíocht ÁSPC mar fhostaí - stiúrthóirí cuideachta, teachtairí gluaisrothair etc. a íocann a gcáin tríd an gcóras ÍMAT ach nach gcaitear leo mar fhostaithe i dtaobh cuspóirí árachais shóisialta - ealaíontóirí agus feighlithe leanaí ar thug na Coimisinéirí Ioncaim díolúine dóibh ó cháin ioncaim faoi scéimeanna speisialta atá á reáchtáil ag na Coimisinéirí Ioncaim. Cén sochair is féidir liom a fháil trí ÁSPC Aicme S a íoc? Soláthraíonn ÁSPC Aicme S cumhdach don mhéid a leanas: Cé nach n-íocann ÁSPC Aicme S? Ní íocann na daoine seo a leanas ÁSPC ar Aicme S: - 'gaolta forordaithe’ (athair, máthair, seanathair, seanmháthair, leasathair, leasmháthair, mac, iníon, garmhac, gariníon, leasmhac, leasiníon, deartháir, deirfiúr, leathdheartháir, leathdheirfiúr an ranníocóra fhéinfhostaithe) a chabhraíonn le duine féinfhostaithe lena ngnólacht ach nach comhpháirtithe iad sa ghnólacht*, * Má fhostaíonn tú 'gaol forordaithe', ní mór duit teagmháil a dhéanamh leis an Rannóg Scóipe, an Roinn Gnóthaí Sóisialacha agus Teaghlaigh, Guthán (01) 6732585 nó ríomhphost scope@welfare.ie go ndéanfar cinneadh ar ranníocaíocht árachais shóisialta an ghaoil, - daoine a bhfuil Liúntas Réamhscoir á fháil acu ar bhonn leanúnach, - daoine a bhfuil a n-ioncam iomlán ó fhéinfhostaíocht agus fostaíocht (más infheidhme) faoi bhun méid áirithe (€5,000 sa bhliain faoi láthair), - daoine atá faoi árachas amhail fostaithe arb é an t-aon ioncam atá acu faoin bhféinfhostaíocht ioncam neamhthuillte, ar nós íocaíochtaí díbhinn scaireanna nó cíosa, - pinsinéirí gairme, arb ioncam neamhthuillte an t-aon ioncam atá acu, agus - neamhchónaitheoirí a bhfuil ioncam neamhthuillte acu. An íocaim ÁSPC ar an ioncam go léir? Ní íocann tú ÁSPC ach ar d’ioncam inríofa, lena n-áirítear an méid a leanas: - sochair chomhchineáil, - ioncam ó cheird nó ó ghairm, - ús, blianachtaí agus ioncam ó infheistíochtaí eachtracha, ar nós réadmhaoine, - cíos ó aon réadmhaoin in Éirinn, - ioncam ónar asbhaineadh cáin cheana féin, ar nós blianachtaí, ús bainc nó cumann foirgníochta, íocaíochtaí cothabhála, - ioncam ó dhíbhinní scaireanna agus íocaíochtaí eile a fhaightear ó chuideachtaí atá bunaithe in Éirinn, agus - ioncam áirithe incháinithe ó fhostaíochtaí (mar shampla, stiúrthóirí cuideachta, teachtairí gluaisrothair), lúide aon ranníocaíochtaí incheadaithe aoisliúntais. B’fhéidir go mbeidh ort ÁSPC a íoc ar ioncam tuillte agus neamhthuillte. Cé atá eisiata ó ioncam inríofa? Ní dhéantar breithniú ar na saghsanna a leanas d’ioncam nuair a bhíonn do ranníocaíocht ÁSPC á deimhniú: • liúntais chaipitil, • ranníocaíochtaí faofa aoisliúntais do dhaoine féinfhostaithe a íocann a gcáin ioncaim faoin gcóras ÍMAT, • aon íocaíochtaí nó sochair leasa shóisialaigh, • Liúntas Cothabhála Galar Tógálach nó Liúntas Luaineachta a íocann Feidhmeannacht na Seirbhíse Sláinte, • pinsin ghairme, • aon íocaíochtaí leis an méid a leanas: - oifigigh a bhaineann leis an Dáil nó leis an Seanad - comhaltaí Pharlaimint na hEorpa - breithiúna - oifigigh Stáit, ar nós chomhaltaí na Cúirte Oibreachais, an Ard-Reachtaire Cuntas agus Ciste, na gCoimisinéirí Cuain, etc., • aon íocaíochtaí leanúnachais ioncaim a fhaigheann duine a gcuirtear ina luí air/uirthi chun fostaíocht a fhágáil mar gheall ar bhreoiteacht, a fhad agus gur fhaomh na Coimisinéirí Ioncaim an scéim, agus • íocaíochtaí iomarcaíochta, íocaíochtaí 'cnapshuim scoir' agus bónais luathscoir. Cé mhéid ÁSPC a íocaim? Is ionann do ranníocaíocht agus 4% de d’ioncam inríofa nó €500, pé ceann is mó. Faoin gcóras féinmheasúnaithe, íoctar ÁSPC go díreach le d’oifig cánach áitiúil mar aon le haon suim eile atá le híoc. Féach an mhír ar rátaí ÁSPC [NASC] chun teacht ar shonraí iomlána. Catagóirí de dhaoine féinfhostaithe nach bhuil cumhdaithe ag finmheasúnú Stiúrthóirí Cuideachta Más stiúrthóir féinfhostaithe cuideachta thú, asbhaineann d’fhostóir ÁSPC faoin gcóras ÍMAT. Cé go n-asbhaineann fostóir stiúrthóir cuideachta ÁSPC, tá gach stiúrthóir cuideachta freagrach as a chinntiú gur asbhaineadh an méid ceart ÁSPC agus gur íocadh é seo leis na Coimisinéirí Ioncaim. Cásanna Glandliteanais ar Bith (GDB) Má dúirt Cigire Cánach leat nach gá duit Tuairisceán Cánach a dhéanamh, ach gurb ionann d’ioncam féinfhostaíochta agus €5,000 nó níos mó sa bhliain, tá tú faoi dhliteanas bunráta de ranníocaíocht árachais shóisialta a íoc leis an Roinn Gnóthaí Sóisialacha agus Teaghlaigh. Ealaíontóirí, Feighlithe Leanaí agus ioncaim eile atá díolmhaithe ó cháin Má dheonaigh an Cigire Cánach Díolúine Cáin Ioncaim Ealaíontóra duit agus más ionann d’ioncam féinfhostaíochta agus €5,000 nó níos mó sa bhliain, b’fhéidir go mbeidh tú faoi dhliteanas Ranníocaíochtaí ÁSPC Aicme S a íoc. Ar an gcuma chéanna, má fuair tú stádas díolmhaithe ó cháin le haghaidh feighlíocht leanaí, préimheanna foraoiseachta nó táillí staile, b’fhéidir go mbeidh tú faoi dhliteanas ÁSPC Aicme S a íoc. Má thagann tú faoi chuimsiú aon chinn de na catagóirí thuas, ba cheart duit teagmháil a dhéanamh leis an Rannóg Féinfhostaíochta, an Roinn Gnóthaí Sóisialacha agus Teaghlaigh ag an seoladh a thugtar thíos i Mír 12. Scéim speisialta do scair-iascairí Más scair-iascaire fir nó ban thú, atá rangaithe amhail féinfhostaithe, féadfaidh tú a roghnú chun ranníocaíocht bhreise a íoc le haghaidh sochair áirithe faoi Aicme P. Íocfaidh tú ranníocaíocht 4% den ioncam (a mhéid leis an uasteorainn tuilleamh le haghaidh ÁSPC) anuas ar an ÁSPC atá á íoc cheana féin faoi Aicme S. Tá liúntas saor ó ÁSPC €2,500 ann. Soláthraíonn na ranníocaíochtaí breise seo a íoctar faoi Aicme P cumhdach don mhéid a leanas: - Sochar Cuardaitheora Poist teoranta (ar feadh a fhad le 13 seachtaine i ngach bliain féilire) - Sochar Breoiteachta teoranta (ar feadh a mhéid le 52 seachtain) - Sochar Cóireála, lena n-áirítear sochair fiaclóireachta, optúla agus cluaise dóibh féin agus dá gcéilí cleithiúnacha. Cad a tharlaíonn mura bhfuilim féinfhostaithe a thuilleadh? Mura bhfuil tú faoi dhliteanas a thuilleadh chun íoc as ÁSPC Aicme S (mar shampla, má stopann tú bheith féinfhostaithe nó má thiteann d’ioncam faoi bhun na teorann €5,000) agus má tá tú faoi bhun aois 66 bliain, féadfaidh tú iarratas a dhéanamh go ndéanfar ranníocóir deonach díot. Tugann ranníocaíochtaí deonacha cumhdach duit do na pinsin a raibh tú cumhdaithe dóibh an tráth deireanach a bhí tú ag oibriú agus ina raibh ÁSPC éigeantach á íoc agat. Chun teacht ar bhreis sonraí faoin Scéim Ranníocaíochta Deonaí, féach ranníocaíochtaí deonacha nó leabhrán faisnéise SW8 nó déan teagmháil le: An Rannóg Ranníocaíochtaí Deonacha An Oifig Seirbhísí Leasa Shóisialaigh Bóthar Chorcaí Port Láirge. An féidir liom aisíocaíocht ÁSPC a fháil? Má bhain tú aois 56 bliain amach an 6 Aibreán 1988 nó roimhe sin, agus má d’íoc tú ÁSPC den chéad uair an dáta sin nó dáta ina dhiaidh sin agus mura gcáilíonn tú do Phinsean Stáit Ranníocaíoch nó Neamh-Ranníocach, b’fhéidir go bhfaighidh tú aisíocaíocht de ghné an phinsin (53%) den ranníocaíocht a d’íoc tú. Ba cheart iarratais ar an aisíocaíocht seo a sheoladh chuig an Rannóg Féinfhostaíochta (féach an seoladh ag Alt 12 thíos.) Conas a chláraím mar dhuine féinfhostaithe? Má tá tú féinfhostaithe, ní mór duit clárú leis na Coimisinéirí Ioncaim ar mhaithe le cuspóirí ÁSPC. Ní gá duit clárú leis an Roinn Gnóthaí Sóisialacha agus Teaghlaigh. Más ó stiúrthóireacht chuideachta an t-aon fhoinse d’ioncam féinfhostaithe atá agat, áfach, ní gá duit clárú mar dhuine féinfhostaithe leis na Coimisinéirí Ioncaim mar gheall go mbaileofar do cháin agus ÁSPC faoin gcóras ÍMAT. Cá féidir liom teacht ar bhreis faisnéise? Chun teacht ar bhreis faisnéise ar ÁSPC do dhaoine féinfhostaithe, déan teagmháil le d’Oifig áitiúil Leasa Shóisialaigh nó leis an Rannóg Féinfhostaíochta thíos. An Rannóg Féinfhostaíochta An Oifig Sheirbhísí Leasa Shóisialaigh Bóthar Chorcaí Port Láirge. Guthán: Port Láirge (051) 356000 Baile Átha Cliath (01) 704 3000 R-phost: selfemployment@welfare.ie Féach, chomh maith, an leabhrán faisnéise ‘ÁSPC do Dhaoine Féinfhostaithe’ - SW74