http___www.welfare.ie_ga_Pages_Pay-Related-Social-Insurance-PRSI-for-Non-PAYE-Employees--.aspx_1.xml
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As an employer, you pay Pay-Related Social Insurance (PRSI) contributions for all employees aged 16 and over. PRSI contributions are also paid by self-employed people and by certain other categories of people who are not engaged in insurable employment, for example people getting occupational pensions. Revenue collects PRSI contributions in most cases through the PAYE income tax system and the self-assessment system for the self-employed. PRSI contributions may also be deducted by you for employees who do not pay income tax under the PAYE system. The PRSI is collected (also on a pay related basis) and paid directly to the Department of Social and Family Affairs under a special collection system.
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Tá dhá mhodh chun Árachas Sóisialach Pá-Choibhneasa (ÁSPC) a íoc i gcás daoine fostaithe: 1. tríd an gcóras ÍMAT, mar a measúnaítear dliteanas cánach ioncaim an fhostaí faoin gcóras cánach ioncaim ÍMAT, agus mar a mbailíonn na Coimisinéirí Ioncaim na ranníocaíochtaí ÁSPC; 2. tríd an gCóras Bailithe Speisialta ÁSPC d'fhostaithe neamh-ÍMAT nach sealbhaíonn orduithe eisiata ÍMAT, mar a n-íoctar na ranníocaíochtaí ÁSPC go dÍreach leis an Roinn Coimirce Sóisialaí. Míníonn an bhileog seo conas is ceart íocaíocht an ÁSPC a dhéanamh tríd an gCóras Bailithe Speisialta.