http___www.welfare.ie_ga_Pages_Who-does-not-pay-Class-S-PRSI.aspx_2.xml
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The following people do not pay PRSI at Class S: - 'prescribed relatives' (son or daughter, parent, brother or sister, etc.) who help a self- employed person with their business but who are not partners in the business*, Note If you employ a relative you must contact Scope Section for a decision on the relative's social insurance contribution. - people getting Pre-Retirement Allowance on an on-going basis, - people whose total income from self-employment (earned and unearned) and employment is below a certain amount, currently €5,000 a year, - people classified by Revenue as non residents who hold solely unearned income, - people insured as employees whose only other income is unearned such as share dividend payments or rent. From 1 January 2014 they may be liable for PRSI contributions at Class K on this income*, - people in receipt of a pension arising from a previous employment of theirs or of their spouse, or civil partner who are under pensionable age and whose only other income is unearned. From 1 January 2014 they may be liable for PRSI contributions at Class K on this income*, - public servants paying PRSI at Class B, C or who are also self-employed. From 1 January 2013 these contributors who have self-employed income from a trade or profession are liable for PRSI contributions at Class K on this income. If they also have unearned income they are liable for PRSI contributions at Class K on that income too*. - certain public office holders in respect of their income from public office. From 1 January 2011 certain public office holders are liable for PRSI contributions at Class K on this income. *For more information on extension of PRSI liability to unearned income, log on to welfare.ie
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Treoir ar ÁSPC do Dhaoine Féinfhostaithe - SW74 Inneachar an leathanaigh Ní íocann na daoine seo a leanas ÁSPC ar Aicme S : Tabhair faoi deara - ‘gaoil fhorordaithe’ (mac nó iníon, tuismitheoir, deartháir nó deirfiúr, srl) a chabhraíonn le duine féinfhostaithe ó thaobh a g(h)nó ach nach bhfuil ina gcomhpháirtithe sa ghnó, Má fhostaíonn tú gaol, ní mór duit teagmháil a dhéanamh leis an Rannóg Scóipe , chun cinneadh a fháil ar ranníocaíocht árachais shóisialaigh an ghaoil. - daoine a fhaigheann Liúntas Réamhscoir ar bhonn leanúnach, - daoine a bhfuil a n-ioncam iomlán ón bhféinfhostaíocht (ioncam tuillte agus ioncam neamhthuillte) agus ón bhfostaíocht faoi bhun méid áirithe, €5,000 sa bhliain faoi láthair, - daoine atá aicmithe ag na Coimisinéirí Ioncaim mar neamhchónaitheoirí nach bhfuil ach ioncam neamhthuillte acu, - daoine atá árachaithe mar fhostaithe arb é an t-aon ioncam eile atá acu ná ioncam neamhthuillte amhail íocaíochtaí díbhinne scaireanna nó cíos. 1 Eanáir 2014 is féidir go ndlitear orthu ranníocaíochtaí ÁSPC ar Aicme K a íoc i leith an ioncaim seo*, - daoine a fhaigheann pinsean a eascraíonn ó fhostaíocht roimhe sin dá gcuid nó de chuid a gcéile nó de chuid a bpáirtnéara shibhialta atá faoi bhun na haoise inphinsin agus arb é an t-aon ioncam eile atá acu ná ioncam neamhthuillte. Eanáir 2014 is féidir go ndlitear orthu ranníocaíochtaí ÁSPC ar Aicme K a íoc i leith an ioncaim seo*, - seirbhísigh phoiblí a íocann ÁSPC ar Aicme B, C nó atá féinfhostaithe freisin. Ó 1 Eanáir 2013 dlitear ar na ranníocóirí seo a bhfuil ioncam féinfhostaithe acu ó thrádáil nó ó ghairm ranníocaíochtaí ÁSPC ar Aicme K a íoc i leith an ioncaim seo. Má tá ioncam neamhthuillte acu freisin, dlitear orthu ranníocaíochtaí ÁSPC ar Aicme K a íoc i leith an ioncaim sin chomh maith*, - sealbhóirí oifige poiblí áirithe i leith a n-ioncaim ón oifig phoiblí. Ó 1 Eanáir 2011 dlitear ar shealbhóirí oifige poiblí áirithe ranníocaíochtaí ÁSPC ar Aicme K a íoc i leith an ioncaim seo. *Chun a thuilleadh eolais a fháil ar dhliteanas ÁSPC a shíneadh go hioncam neamhthuillte, logáil isteach ar welfare.ie Last modified:06/07/2017