http___www.welfare.ie_ga_Pages_Paying-PRSI-through-the-Special-Collection-System.aspx_1.xml
1.1 2.1 3.1 4.1 4.2 4.3 5.1 6.1 7.1 7.2 8.1 9.1 10.1 11.1 11.2 12.1 13.1 14.1 15.1 16.1 16.2 16.3 17.1 17.2 18.1 19.1 20.1 21.1 22.1 22.2 23.1 24.1 25.1 26.1 27.1 28.1 29.1 30.1 31.1 32.1 33.1 34.1 34.2 35.1 35.2 36.1 37.1 38.1 39.1 40.1 41.1 42.1 43.1 43.2 44.1 45.1 46.1 47.1 48.1 48.2 49.1 50.1 51.1 52.1 53.1 54.1 55.1 58.1 61.1 62.1 63.1 64.1 65.1 66.1 67.1 69.1 70.1 71.1
What elements of PRSI are paid through the Special Collection System? The Social Insurance element of PRSI is payable by both the employer and the employee through the Special Collection System. With effect from 1 January 2004 PRSI must be operated by employers in respect of the taxable value of most benefit-in-kind and other non-cash benefits provided by them for their employees. Full information on how these new arrangements apply are available from Revenue - “Employers guide to operating PAYE and PRSI for certain benefits” at www.revenue.ie or your local tax office. Please note that application of PRSI to benefit-in-kind will operate the same for PAYE and non-PAYE employees. How do I calculate PRSI liability? Employer’s Share This is a percentage of the employee’s gross earnings which you are obliged to pay. It cannot be deducted from the employee’s earnings, and is calculated as follows: Employee’s gross reckonable earnings X Employer’s Rate of PRSI (see SC7 for details of rates). Employee’s Share The calculation of the employee’s share of PRSI is slightly more complicated. This is because employees have a weekly PRSI-Free Allowance on which PRSI is not payable (if the employee is paid fortnightly or monthly, an adjusted Allowance is given). The employee’s share of PRSI is calculated as follows: Employee’s gross reckonable earnings, minus PRSI Free Allowance X Employee’s rate of PRSI (see SC7 for details of rates). If the employee has two or more concurrent insurable employments, please refer to - concurrent employments. Note The PRSI-Free Allowance applies only to the employee’s share of PRSI. The employer’s share is calculated on the employee’s gross earnings. The Allowance is non-cumulative and only applies to weeks in which PRSI is payable. The PRSI rates and allowances may be subject to change each year. Details of the current rates are available on form SC7. What if my employee has other earnings? Concurrent Employments If an employee is engaged in two or more concurrent insurable employments, PRSI must be paid on all earnings in each employment. Consecutive Employments If a new employee produces either an Irish Income Tax form P45 or a Special Collection System form SC3, showing details of previous earnings, you can assume that any PRSI due on these previous earnings has already been paid. The PRSI liability for the new employment is calculated at normal rates. How should I record PRSI information? Details of wages, class of insurance, number of weeks of insurance, employer and employee PRSI contributions for each non-PAYE employee should be recorded on a weekly/fortnightly/monthly basis. How do I pay the money? You should send remittances of PRSI to: The Accountant Department of Social Protection Government Buildings St Alphonsus Road Dundalk Co. Louth Contributions should be sent not later than 9 days after the end of the month for which they are due. A completed form SC2 should always be sent with each remittance. Copies of these forms are available from PRSI Special Collection Section. If you do not send form SC2 with your remittance, we will not know where the money came from and your account will not be credited. If you wish to make payments by e-banking, please see SC2 for banking details. What do I do at the end of the Tax Year? End of Year Return and Declaration for recording PRSI details should be completed at the end of each Income Tax Year and sent to PRSI Special Collection Section. The Income Tax Year ends on 31 December and the Return is due in PRSI Special Collection Section by 15 February after year end. At the end of each Income Tax year, you should also give a completed form SC4 to each non-PAYE employee certifying the number of contributions paid in respect of the employment for that year. Where a non-PAYE employee ceases employment during an Income Tax Year, a cessation of employment certificate (SC3) should be given to them. You should ensure that Parts 1, 2 and 3 of the SC3 are fully completed. Please see Operational Guidelines on www.welfare.ie for further information on PRSI Special Collections. What if I also have PAYE employees? If you also have PAYE employees, their details should be communicated to Revenue in the normal manner. If your employee’s earnings are split between PAYE and non-PAYE earnings, you should ensure that PAYE details are returned to Revenue and the non-PAYE details are returned to PRSI Special Collection Section. It is important that the details you send to us on the End of Year Return and Declaration form, in respect of your non-PAYE employees, are NOT duplicated on your P35 return to Revenue. If you do this, Revenue will bill you for the money submitted to this Department, and you will have to amend your P35 to remove the details proper to this office. Where can I get more information? Any enquiry about the PRSI Special Collection System can be addressed to: PRSI Special Collection Section Department of Social Protection Government Offices Cork Road Waterford If calling from outside the Republic of Ireland please For more information, log on to www.welfare.ie. Forms are available from the PRSI Special Collection Section or from www.welfare.ie. If you are unsure as to the insurability status of an employment or the correct Contribution Class, contact: SCOPE Section Oisín House Pearse Street Dublin 2 You can also view a glossary of specialised terms on www.welfare.ie. Note The rates charged for using 1890 (LoCall) numbers may vary among different service providers.
1.1 2.1 3.1 3.2 3.3 4.1 5.1 6.1 6.2 7.1 8.1 9.1 9.2 10.1 11.1 12.1 13.1 14.1 14.2 14.3 15.1 15.2 16.1 17.1 18.1 19.1 20.1 20.2 21.1 22.1 23.1 24.1 25.1 26.1 27.1 28.1 29.1 30.1 31.1 31.2 31.3 32.1 33.1 34.1 35.1 36.1 37.1 38.1 38.2 39.1 40.1 41.1 42.1 43.1 44.1 44.2 45.1 46.1 47.1 48.1 49.1 50.1 51.1 54.1 56.1 57.1 58.1 59.1 60.1 61.1 62.1 64.1 65.1
Cad iad na gnéithe den ÁSPC a íoctar tríd an gCóras Bailithe Speisialta? Tá gné an Árachais Shóisialaigh den ÁSPC iníoctha ag an bhfostóir agus ag an bhfostaí araon tríd an gCóras Bailithe Speisialta. Le héifeacht ó 1 Eanáir 2004, ní mór d’fhostóirí ÁSPC a chur i bhfeidhm i leith luach inchánach na coda is mó de shochair chomhchineáil agus de shochair neamhairgid eile a chuireann siad ar fáil dá bhfostaithe. Tá gach eolas ar conas is ceart na socruithe nua seo a chur i bhfeidhm ar fáil ó na Coimisinéirí Ioncaim - “Treoir d’fhostóirí ar oibriú ÍMAT agus ÁSPC maidir le sochair áirithe” ar www.revenue.ie i d’oifig chánach áitiúil. Tabhair faoi deara, le do thoil, go n-oibreoidh feidhmiú ÁSPC i leith an tsochair chomhchineáil ar an gcaoi chéanna i gcás fostaithe ÍMAT agus fostaithe neamh-ÍMAT Conas a ríomhtar dliteanas ÁSPC? Sciar an Fhostóra Is céatadán d’olltuilleamh an fhostaí é seo atá ort a íoc. Ní féidir é a bhaint as tuilleamh an fhostaí, agus is mar seo a leanas a ríomhtar é: Olltuilleamh ináirithe an Fhostaí X Ráta an Fhostóra den ÁSPC (féach SC7 chun sonraí de na rátaí a fháil). Sciar an Fhostaí Tá ríomh sciar an fhostaí den ÁSPC beagán níos casta. Is é an fáth leis seo ná go bhfuil Liúntas Saor-ó-ÁSPC seachtainiúil ag gach fostaí nach bhfuil ÁSPC iníoctha air (más go coicísiúil nó go míosúil a íoctar pá le fostaí, tugtar Liúntas coigeartaithe). Is mar seo a leanas a ríomhtar sciar an fhostaí den ÁSPC: Olltuilleamh ináirithe an Fhostaí, lúide Liúntas Saor-óÁSPC X Ráta an Fhostaí den ÁSPC (féach SC7 chun sonraí de na rátaí a fháil). Má tá dhá fhostaíocht inárachais nó níos mó i gcomhthráth ag an bhfostaí, féach, le do thoil - fostaíochtaí i gcomhthráth. Tabhair faoi deara Níl feidhm ag an Liúntas Saor-ó-ÁSPC ach i dtaobh sciar an fhostaí den ÁSPC. Is de bhun olltuilleamh an fhostaí a ríomhtar sciar an fhostóra. Tá an Liúntas neamhcharnach agus níl feidhm aige ach i dtaobh na seachtainí ina bhfuil ÁSPC iníoctha. Is féidir go mbeidh na rátaí agus liúntais ÁSPC faoi réir athraithe gach bliain. Tá sonraí de na rátaí reatha le fáil ar fhoirm SC7. Cad a tharlaíonn má bhíonn tuilleamh eile ag fostaí? Fostaíochtaí i gComhthráth Má ghabhann fostaí do dhá fhostaíocht inárachais nó níos mó i gcomhthráth, ní mór ÁSPC a íoc ar an tuilleamh ar fad i ngach fostaíocht. Fostaíochtaí Comhleanúnacha Má thugann fostaí nua foirm Chánach Ioncaim P45 na hÉireann nó foirm SC3 an Chórais Bhailithe Speisialta ar aird, ina dtaispeántar sonraí de thuilleamh roimhe seo, is féidir leat talamh slán a dhéanamh de go bhfuil aon ÁSPC a dhlitear ar an tuilleamh sin íoctha cheana. Is ar ghnáthrátaí a ríomhtar an dliteanas ÁSPC i leith na fostaíochta nua. Conas ba chóir eolas ÁSPC a thaifeadadh? Ba chóir sonraí den phá, den aicme árachais, den líon seachtainí árachais, de ranníocaíochtaí ÁSPC an fhostóra agus an fhostaí do gach fostaí neamh-ÍMAT a thaifeadadh ar bhonn seachtainiúil/coicísiúil/míosúil. Conas a íoctar an t-airgead? Ba chóir duit íocaíochtaí ÁSPC a chur chuig: An Cuntasóir An Roinn Coimirce Sóisialaí Tithe an Rialtais Bóthar Alfonsas Naofa Dún Dealgan Contae ú Ba chóir ranníocaíochtaí a chur chugainn tráth nach deanaí ná 9 lá tar éis dheireadh na míosa dá bhfuil siad dlite. Ba chóir foirm SC2 líonta a chur i gcónaí le gach íocaíocht. Tá cóipeanna de na foirmeacha seo ar fáil ón Rannóg Bhailithe Speisialta ÁSPC. Mura seolann tú foirm SC2 le d'iocaíocht, ní bheidh a fhios againn cá as ar tháinig an t-airgead agus ní chuirfear chun creidmheasa do do chuntas é. Más mian leat íocaíochtaí a dhéanamh tríd an ríomhbhaincéireacht, féach SC2, le do thoil, chun sonraí baincéireachta a fháil. Cad a dhéantar ag deireadh na Bliana Cánach? Ba chóir Tuairisceán Dheireadh na Bliana agus Dearbhú chun sonraí ÁSPC a thaifeadadh a chomhlánú ag deireadh gach Bliana Cánach Ioncaim agus a chur chuig an Rannóg Bhailithe Speisialta ÁSPC. Críochnaíonn an Bhliain Chánach Ioncaim an 31 Nollaig agus tá an Tuairisceán le cur faoi bhráid na Rannóige Bailithe Speisialta ÁSPC faoin 15 Feabhra tar éis dheireadh na bliana. Ag deireadh gach Bliana Cánach Ioncaim, ba chóir duit foirm SC4 líonta a thabhairt do gach fostaí neamh-ÍMAT freisin ina ndeimhneofaí an líon ranníocaíochtaí a íocadh i leith na fostaíochta i gcomhair na bliana sin. Más rud é go scorann fostaí neamh-ÍMAT d’fhostaíocht i rith Bliana Cánach Ioncaim, ba chóir deimhniú scoir fhostaíochta (SC3) a thabhairt dó/di. Ba chóir duit a chinntiú go líonfaí Codanna 1, 2 agus 3 den SC3 go hiomlán. Féach freisin Treolínte Oibriúcháin ar www.welfare.ie, le do thoil, chun a thuilleadh eolais ar an gCóras Bailithe Speisialta ÁSPC a fháil. Féach freisin Treolínte Oibriúcháin ar www.welfare.ie, le do thoil, chun a thuilleadh eolais ar an gCóras Bailithe Speisialta ÁSPC a fháil. Cad a tharlaíonn ma bhíonn fostaithe ÍMAT ag fostóir freisin? Má bhíonn fostaithe ÍMAT agat freisin, ba chóir a gcuid sonraí a chur in iúl do na Coimisinéirí Ioncaim sa ghnáthshlí. Má tá tuilleamh d’fhostaí roinnte idir tuilleamh ÍMAT agus tuilleamh neamh-ÍMAT, ba chóir duit a chinntiú go gcuirfí na sonraí ÍMAT chuig na Coimisinéirí Ioncaim agus go gcuirfí na sonraí neamh-ÍMAT chuig an Rannóg Bhailithe Speisialta ÁSPC. Tá sé tábhachtach NACH mbeidh na sonraí a chuirfidh tú chugainn ar Thuairisceán Dheireadh na Bliana agus ar Fhoirm an Dearbhaithe, maidir le d’fhostaithe neamh-ÍMAT, dúbailte ar do thuairisceán P35 chuig na Coimisinéirí Ioncaim. Má dhéanann tú é seo, cuirfidh na Coimisinéirí Ioncaim bille chugat as an airgead a cuireadh chuig an Roinn seo, agus beidh ort do P35 a leasú chun na sonraí a bhaineann leis an oifig seo a bhaint. Cén áit ar féidir a thuilleadh eolais a fháil? Is féidir aon fhiosrú faoin gCóras Bailithe Speisialta ÁSPC a chur chuig: An RannÓg Bhailithe Speisialta ÁSPC An Roinn Coimirce Sóisialaí Tithe an Rialtais Bóthar Chorcaí Port Láirge Má tá tú ag glaoch ó lasmuigh de Phoblacht na hÉireann, glaoigh, le do thoil, ar + 353 1 471 5898 Chun a thuilleadh eolais a fháil, logáil isteach ar www.welfare.ie. Tá foirmeacha ar fáil ón Rannóg Bhailithe Speisialta ÁSPC nó ó www.welfare.ie. Má tá amhras ort faoin stádas inárachaitheachta atá ag fostaíocht nó faoin Aicme Ranníocaíochta is ceart, déan teagmháil le: An Rannóg SCÓIPE Teach Oisín Sráid an Phiarsaigh Baile Átha Cliath 2 Thairis sin, is féidir leat amharc ar ghluais de shaintéarmaí ar www.welfare.ie. Tabhair faoi deara, le do thoil, go bhféadfadh soláthraithe seirbhíse éagsúla rátaí éagsúla a ghearradh as úsáid 1890 (Íosghlao).