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Table of Contents INSURABILITY What is PRSI? Who pays PRSI? How is PRSI calculated? PRSI CONTRIBUTION CLASSES How are PRSI rates determined? Deciding the correct PRSI Class Refunds COLLECTION OF CONTRIBUTIONS Employees Self-employed More Information CLASSES OF CONTRIBUTIONS IN DETAIL Private/Public Sector Employments PRSI Class A PRSI Class J PRSI Class E Public Sector Employments PRSI Class B PRSI Class C PRSI Class D PRSI Class H Non-employee income PRSI Class K PRSI Class M PRSI Class S PRSI Class P INSURABILITY What is Pay Related Social Insurance (PRSI)? Pay related social insurance (PRSI) contributions go to the Social Insurance Fund (SIF) which helps pay for Social Welfare benefits and pensions. Who pays PRSI? With very few exceptions: - all employees whether full-time or part-time earning €38 or more per week - self-employed workers with an income of €5,000 a year or more who are aged 16 or over and under pensionable age, are liable for Pay-Related Social Insurance (PRSI) contributions. The employers of the above employees, are liable for Pay-Related Social Insurance (PRSI) contributions on the reckonable earnings of the employee (including notional pay). See separate guideline on "Scope (Insurability of Employment)" for more detail. Modified rate contributors who have self-employed income from a trade or profession, are liable for PRSI contributions on this income and any unearned income they have. From 1st January 2014, employed contributors and occupational pensioners aged under 66 years whose only additional income is unearned may be liable for PRSI contributions on this income. How is PRSI Calculated? PRSI contributions will be payable on the following basis: - At the appropriate rate for an employee on all reckonable earnings (including notional pay). - The employer's share at the appropriate rate on the reckonable earnings of the employee (including notional pay)/ The employer's contribution for classes A and H includes a 0.7% National Tranining Fund Levy. - For the self-employed at Class S (social insurance at 4% an ALL reckonable income). Employees covered under Classes A, B, C, D and H with reckonable earnings of not more than €352 do not pay PRSI for that week. However, the employer's share of PRSI remains payable as normal. Employees continue to be covered for the benefits and pensions appropriate to their PRSI Class. Once earnings exceed €352 both employee and employer PRSI is charged. Reckonable earnings for PRSI purposes are gross pay including notional pay (or benefit in kind) if applicable, plus superannuation and permanent health insurance contributions made by an employee. These payments may be allowable for income tax purposes. PRSI CONTRIBUTION CLASSES How are PRSI rates determined? In general, PRSI contribution classes are decided by the nature of a person's employment. PRSI contribution classes are further divided into subclasses – the sub class is determined by the amount of employee's weekly gross reckonable earnings: 0 and 1 common to most classes, and X applicable to Class A, B, C, D and H only. Certain sub-classes also cater for specific schemes; - Sub-classes A8 and A9 apply to Community Employment participants and people on Jobs Initiative - Sub-classes A4, A6 and A7 are used for the Employers Exemption Scheme The type of employment in each PRSI contribution class and the social insurance benefits are outlined in SW 14. Deciding the correct PRSI Class If there is any doubt as to whether PRSI should be paid or which Class of PRSI should apply, the Department's Scope Section may be asked to decide the issue. (See separate guideline on Scope) Where a decision results in the PRSI Class changing to a higher rate of PRSI, arrears will be collected by a Social Welfare Inspector from the Employer. Where a decision results in the PRSI Class changing to a lower rate of PRSI, a refund can be claimed from PRSI Refunds Section, after the tax year ends. However, if the decision refers to the current tax year the employer should make the necessary adjustment to correct the error before the end of the tax year. Refunds If a person has overpaid PRSI contributions an application for a refund should be made after the tax year ends. With effect from 1 January 2010, an application for the return of PRSI contributions must be made within four years of the last day of the contribution year in respect of which the contributions concerned were paid. Application for a refund should be sent to: PRSI Refunds Section Department of Social Protection Gandon House, Amiens Street, Dublin 1 COLLECTION OF CONTRIBUTIONS Employees Most employees pay PRSI through Revenue's PAYE system. However, employees who do not pay tax through the PAYE system pay PRSI on their earnings through the special collection system operated by the Department of Social Protection. Note: Employees who hold PAYE Exclusion orders pay PRSI through the PAYE system with effect from 1st January 2011. The special collection system includes employees: - who continue to be insured under Irish social security law while working abroad under provisions of EU Regulations, Bilateral Agreements or Statutory Instrument 312 of 1996. - who pay PRSI as employees but are self-assessed for income tax purposes - for example, sub-postmasters, social welfare branch managers and medical consultants employed on a fee basis by the Health Service Executive (HSE). - who are employees of Embassies and certain conditions apply. - who are in receipt of Share based remuneration where the employee realises a gain in respect of tax exempt share options granted and at the time the options are exercised, the employee is no longer an employee of the employer who granted the options (see PRSI SBR 1 on www.welfare.ie). - who are Domestic Employees employed in the home of their employer on domestic duties only, and who earn less than €40 per week in the domestic employment (see leaflet IT 53 on www.revenue.ie). - whose earnings are paid from an employer's office or residence outside the State and the employer is not obliged to register for PAYE with Revenue (see Statement of Practice - IT/3/07 on www.revenue.ie). - who are Church of Ireland Ministers employed by the Representative Church Body of Ireland. - who are SOLAS Trainees. PRSI contributions for these employees are paid direct to The Accountant, Department of Social Protection, Government Buildings, St Alphonsus Road, Dundalk, Co Louth. Enquiries to: PRSI Special Collection Section Social Welfare Services Office Department of Social Protection Cork Road Waterford. Locall 1890 690 690 (from the Republic of Ireland only) Telephone + 353 1 4715898 (from Northern Ireland or overseas) Self-employed In general, the vast majority of self-employed people pay their PRSI contributions to the Revenue Commissioners when paying their income tax. However, there are certain categories of people who do not, such as: - A self-employed Company Director where PRSI is deducted under the PAYE system - Those with income of €5,000 or over and who have been advised by the Inspector of Taxes that they need not make a return of income, are liable to pay a flat rate PRSI contribution to Client Eligibility Services Social Welfare Services Office Department of Social Protection Cork Road Waterford. Locall 1890 690 690 (from the Republic of Ireland only) Telephone + 353 1 4715898 (from Northern Ireland or overseas) More Information For further details of the PRSI contribution collection system contact: Information Services Department of Social Protection Social Welfare Services Office College Road Sligo Lo Call 1890 66 22 44 (From the Republic of Ireland only) Telephone +353 71 9157100 (from Northern Ireland or overseas) CLASSES OF CONTRIBUTIONS IN DETAIL Private/Public Sector Employments (Classes A, J and E) PRSI Class A People within CLASS A: People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of EUR38.00 or more per week from all employments; Civil and Public Servants recruited from 6 April, 1995 and Community Employment participants from 6 April, 1996. Class A Benefits Jobseeker's Benefit Illness Benefit Maternity Benefit Adoptive Benefit Health and Safety Benefit Invalidity Pension Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) State Pension (Contributory) State Pension (Transition) Treatment Benefit Occupational Injuries Benefit Carer's Benefit PRSI Class J People within CLASS J: - People in industrial, commercial and service-type employment who are employed under a contract of service and whose gross earnings are less than €38 per week from all employments; - People insured for Occupational Injuries Benefits only, e.g. employees aged 66 years or over; - People whose employment is of a subsidiary nature or of inconsiderable extent, e.g. people insurable at Class B, C, D or H in their main employment and who have a second job; attendants at Department of Education Examinations; Presiding Officers and Poll Clerks at Elections, and R.D.F. members on annual training. Class J Benefits - Occupational Injuries Benefits PRSI Class E People within CLASS E: Ministers of religion employed by the Church of Ireland Representative Body Class E Benefits Illness Benefit Maternity Benefit Adoptive Benefit Health and Safety Benefit Invalidity Pension Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) State Pension (Contributory) State Pension (Transition) Treatment Benefit Carer's Benefit Public Sector Employments (Classes B, C, D, H.) PRSI Class B People within CLASS B: Permanent and pensionable Civil Servants, Registered Doctors and Dentists employed in the Civil Service and Gardaí, recruited prior to 6 April, 1995. Class B Benefits Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) Limited Occupational Injuries Benefit Carer's Benefit PRSI Class C People within CLASS C: Commissioned Army Officers and Members of the Army Nursing Service, recruited prior to 6 April, 1995. Class C Benefits Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) Carer's Benefit PRSI Class D People within CLASS D: Permanent and pensionable employees in the public service other than those mentioned in Classes B and C, recruited prior to 6 April, 1995. Class D Benefits Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) Occupational Injuries Benefits Carer's Benefit PRSI Class H People within CLASS H: Non Commissioned Officer's and enlisted personnel of the Defence Forces. Class H Benefits Jobseeker's Beenfit Illness Benefit Maternity Benefit Adoptive Benefit Health and Safety Benefit Invalidity Pension Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) State Pension (Contributory) State Pension (Transition) Treatment Benefit Carer's Benefit Only certain benefits are payable during service Non-employee income (Classes K, M, S and P) PRSI Class K People within CLASS K: Class K applies to certain public representatives (the President, the holder of a "qualifying office", member of the Oireachtas and the judiciary, certain military judges, the Attorney General, the Comptroller and Auditor General, member of a local authority and certain members of the European Parliament), who earn over €5,200 a year. These Public Office holders pay PRSI at a rate of 4% on all income. Any of these specified public representatives who earn €5,200 a year or less (€100 a week or less) have a nil liability – see Class M. Class K also applies to the additional earned self-employed income from a trade or profession of a modified rate contributor and on any unearned income they have. From 1st January 2014, Class K may also apply to the unearned income of employed contributors and occupational pensioners aged under 66 years where this is the only additional income. Class K Benefits Nil PRSI Class M People within CLASS M: PRSI Class M is used for people with no contribution liability such as: - employees under age 16 or - people aged 66 or over (including those previously liable for Class S) - persons in receipt of occupational pensions or lump-sum termination payments - people within Class K with a nil liability (public office holders with a weekly income of less than €100 a week). Class M Benefits Occupational Injuries Benefits, in certain cases PRSI Class S People within CLASS S: Self-employed people such as farmers, certain company directors, people in business on their own account and certain people with income from investments, rents and maintenance. Class S Benefits Widow/Widower's or Surviving Civil Partner's (Contributory) Pension Guardian's Payment (Contributory) State Pension (Contributory) Maternity Benefit Adoptive Benefit PRSI Class P (Optional) People within CLASS P: Sharefishermen/women who are classified as Self-Employed and who are already paying PRSI under Class S. This contribution is over and above the PRSI paid under Class S. The minimum annual contribution for Class P is EUR 200. Class P Benefits Limited Jobseeker's Benefit (See relevant guideline) Limited Illness Benefit (See relevant guideline) Treatment Benefit
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Ba chóir duit cur isteach ar Pinsean Stáit (Idirthréimhse) 3 mhí sula mbíonn tú 65 bliana d’aois. Tá an pinsean seo inchánach ach má tá tú gan aon ioncam eile, ní miste cáin a ghearradh air. Rialacha Ní mór duit: - A bheith 65 bliana d'aois - A bheith faoi bhun 66 bliana d'aois - A bheith scortha - Do dhóthain ranníocaíochtaí árachais shóisialaigh a bheith íoctha agat. Scortha Ciallaíonn scortha nach féidir leat a bheith i bhfostaíocht atá faoi árachas nó a bheith féin-fhostaithe faoi árachas. Má tá tú ag saothrú airgid níl cead agat dul thar €38 sa tseachtain nó €5,000 sa bhliain má tá tú féin-fhostaithe. Má tá ioncam agat ó airgead i dtaisce nó ó infheistíochtaí b'fhéidir go mbeadh ort ÁSPC don fhéin fhostaithe a íoc ach ní ghearrfaidh sé amach tú ón Pinsean Stáit (Idirthréimhse) muna bhfuil tú féin-fhostaithe i ndáiríre. Tagann deireadh leis na coinníollacha seo nuair a shroicheann tú aois 66 agus aistríonn tú chuig Phinsean Stáit (Ranníocach). Ranníocaíochtaí árachais shóisialaigh Ní mór duit: - Ranníocaíochtaí árachais shóisalaigh a bheith íoctha agat roimh aois áirithe - Méíd áirithe ranníocaíochtaí a bheith íoctha agat - Méid áirithe rialta, in aghaidh na bliana, a bheith á íoc agat ón uair gur thosaigh tú ar dtús Árachas íoctha roimh aois áirithe Caithfidh tú tús a chur le do ranníocaíochtaí árachais shóisialaigh roimh aois a 55. An méid ranníocaíochtaí nach mór duit a bheith íoctha agat - Má shroicheann tú aois an phinsin ar an 6ú Aibreán 2012 nó ina dhiaidh beidh 520 ranníocaíochtaí íoctha uait. Sa chás seo, ní féidir ach 260 den 520 ranníocaíochtaí a bheith mar ranníocaíochtaí deonacha. Má bhí tú, áfach, ag íoc ranníocaíochtaí deonacha roimh nó ar an 6ú Aibreán 1997 agus má tá 520 ranníocaíocht san iomlán agat agus gan ach 156 díobh siúd deonach beidh tú fós inghlactha sa scéim. - Má shroicheann tú aois an phinsin ar an 6ú Aibreán 2002 nó ina dhiaidh beidh 260 ranníocaíochtaí íoctha uait. - Má shroicheann tú aois an phinsin roimh an 6ú Aibreán 2002 ní mór duit 156 ranníocaíocht cáilithe a bheith íoctha agat (sé sin, trí bliana san iomlán ach nach gá dóibh a bheith leanúnach). Dá bhrí sin caithfidh tú na híocaíochtaí a bheith déanta ag an ráta stampa iomlán roimh 1979 nó aicme A, E, F, G, H, N ó shin i leith). I gcásanna áirithe, glactar le ranníocaíochtaí a déanadh isteach sa scéim árachais náisiúnta roimh 1953, mar a bhí ann ag an am, chun do chuid ranníocaíochtaí a thabhairt go dtí 156 ranníocaíochtaí. Tógtar chuile 2 ranníocaíocht mar 3 chinn. Ach má thógtar san áireamh iad, áfach, ní mór don mheán uimhir a bheith faighte ó 1953 i leith. Meánuimhir ranníocaíochtaí sa bhliain Tá ort an meánuimhir a shroichint. Seo é an ghné is casta den iarratas chun pinsean a fháil, agus is é is mó a thugann fadhbanna agus cúrsaí aimhrialtacht do dhaoine. Deireann an riail nach mór duit, ar an meán, 24 ranníocaíocht cuí a bheith íoctha agat nó creidiúnaithe duit, in aghaidh na bliana ón am gur thosaigh tú ag íoc árachais nó ón mbliain 1953 (ag bráth ar cé acu is deireanaí) suas go dtí an bhliain ranníoca dheiridh iomlán go dtí do 65ú breithlá. Tugann an meánuimhir de 24 ranníocaíocht an Pinsean búnasach duit agus ní mór duit 48 ranníocaíocht chun an pinsean iomlán a fháil. Ní thagann an meán riail mhalartach seo i bhfeidhm ach dóibh siúd a shroicheann aois an phinsin ar an 6ú Aibreán 1992 nó ina dhiaidh sin. Deireann an riail seo go mbíonn agat 48 ranníocaíocht (íoctha agat nó creidiúnaithe duit) mar mheánuimhir do gach bliain dá bhfuil tú ag íoc an árachais ó an bliain ranníoca 1979/80 suas go dtí an bhliain ranníoca dheiridh iomlán go dtí do 65ú breithlá. Thabharfadh an mheánuimhir seo pinsean iomlán duit. Má úsáidtear an meánuimhir eile seo níl an deis agat pinsean íslithe a fháil. Dá bhrí sin, nuair a shroicheann tú aois an phinsin, sé sin, 66 ar an 6ú Aibreán 1992 nó ina dhiaidh sin déanfar scrúdú ar do mheánuimhir i dhá bhealach - an gnáth bhealach agus an bealach eile seo. Íocaíochtaí atá déanta thar lear Pinsin pro-rata Pinsean pro rata an árachais mheasctha Tagann árachas measctha aníos nuair a chaitheann duine cuid dá s(h)aol oibre sa tseirbhís phoiblí ag íoc árachais mhodhnaithe agus cuid eile dá s(h)aol san earnáil phríobháideach ag íoc Aicme A (nó, féinfhostaithe ó mhí Aibreáin 1988, agus ag íoc Aicme S). Mura bhfuil dóthain stampaí árachais shóisialta ag an ráta iomlán agat le bheith incháilithe, ach gur íocadh stampaí árachais shóisialta modhnaithe áirithe mar státseirbhíseach nó fostaí sa tseirbhís phoiblí, féadfaidh tú a bheith incháilithe do phinsean pro rata an árachais shóisialta. Caithfear na nithe seo a leanas a bheith agat chun pinsean pro rata le hárachas measctha a fháil: - Árachas sóisialta íoctha roimh 55 bliana d’aois - Líon ceart na stampaí íoctha nuair a shroicheann tú aois scoir (féach 'Líon na stampaí íoctha' thuas) - Meascán de stampaí iomlána agus modhnaithe, a thugann meán bliantúil de 24 nuair a shuimítear le chéile iad ón am a chuirtear tús leis an árachas i dtús báire nó 1953, cibé is déanaí, go dtí deireadh na bliana stampa roimh do 65ú breithlá. - Theip ort cáiliú don phinsean faoi rialacháin an AE nó faoi shocruithe cómhalartacha le tíortha eile nó cháiligh tú do phinsean ag ráta níos ísle ná mar a thabharfadh an pinsean pro rata duit. Árachas eadrannach agus pinsin pro-rata Bhí teorainn ioncaim ann maidir le stampaí árachais shóisialta a íoc roimh 1974, agus ciallaíonn sé seo go bhféadfadh tréimhsí a bheith ann nuair a bhí tú istigh agus lasmuigh den réimse árachais. Ní féidir leat Pinsean Stáit (Idirthréimhseach) pro rata a fháil má bhíonn árachas sóisialta eadrannach agat, ach mar sin féin, féadfaidh tú Pinsean Stáit (Ranníocach) a fháil. Rataí Rátaí an Phinsin Stáit (Idirthréimhse) í 2013 *Íocaíocht faoi réir thástáil maoine is ea an Méadú i leith Duine Aosaithe Cháilithe. Ó Eanáir 2013, déanfar an Méadú i leith Duine Fásta Cáilithe don Phinsean Stáit (Aistriú) agus don Phinsean Stáit (Ranníocach) a ailíniú. Pinsean Stáit (Idirthréimhse) riomh 1 Meán Fómhair 2012 Dhuine fásta agus cleithiúnaithe linbh Ó 27 Meán Fómhair 2007 amach, má tá tú ag fáil pinsin stáit (Aistriú), íocfar an Méadú do Dhuine Fásta Cáilithe go díreach agus go huathoibritheach le do cleithiúnaí lánaoiseach. Ní bhaineann sé seo ach le hiarratais ar phinsin stáit a fuarthas sa Roinn ar 27 Meán Fómhair 2007 nó ina dhiaidh. Féadfaidh tú méadú a fháil ar d’íocaíocht le haghaidh leanaí cleithiúnacha Ón 5 Iúil 2012‚ ní féidir leat Méadú i leith Leanbh Cáilithe (IQC) a éileamh le do Phinsean Stáit (Aistriú) má tá ioncam os cionn €400 sa tseachtain ag do chéile, páirtnéir sibhialta nó do chomháititheoir. Gheobhaidh tú IQC ar leathráta má thuilleann do chéile, páirtnéir sibhialta nó do chomháititheoir idir €310 agus €400 sa tseachtain. Tá seo i gceist le héilimh a dhéantar i ndiaidh an 5 Iúil 2012. Is ionann an Méadú i leith Leanbh Cáilithe agus €29.80 (ráta iomlán) agus €14.90 (leathráta).