http___www.welfare.ie_ga_Pages_Family-Employments-that-Are-Covered-for-Social-Insurance-PR.aspx_1.xml
1.1 2.1 3.1 3.2 4.1 5.1
The following categories of 'Family Employment' are insurable under the Social Insurance system in exactly the same way as employments that have no family connection: - If you are employed as an employee by a 'prescribed relative'* and the employment is not related to a private dwelling house or a farm in or on which both you and the employer reside (PRSI Class A or Class J applies). - If you are employed as an Apprentice by a 'prescribed relative'* ( even if the apprenticeship employment does relate to a private dwelling house or a farm in or on which both you and the employer resides ). There must be a registered Contract of Apprenticeship involved (PRSI Class A or Class J applies). - If you assist your spouse or civil partner in the running of the family business but are not an employee (PRSI Class S applies) * A 'Prescribed relative' is a parent, grandparent, stepparent, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother, or half-sister.
1.1 2.1 3.1 4.1 4.2 5.1
Tá na saghsanna seo a leanas den ‘Fhostaíocht Teaghlaigh’ inárachaithe faoin gCóras Árachais Shóisialaigh ar an gcaoi cheannann chéanna agus atá fostaíochtaí nach bhfuil aon cheangal teaghlaigh acu: - Má fhostaíonn ‘gaol forordaithe’* thú mar fhostaí agus mura mbaineann an hostaíocht le teach cónaithe príobháideach nó le feirm ina bhfuil cónaí ort agus ar an bhfostóir araon (tá feidhm ag Aicme A nó Aicme J den ÁSPC). - Má fhostaíonn ‘gaol forordaithe’* thú mar Phrintíseach (fiú má bhaineann an fhostaíocht phrintíseachta le teach cónaithe príobháideach nó le feirm ina bhfuil cónaí ort agus ar an bhfostóir araon). Ní mór Conradh Printíseachta cláraithe a bheith gafa leis seo (tá feidhm ag Aicme A nó Aicme J den ÁSPC). - Má chuidíonn tú le do chéile nó le do pháirtnéir sibhialta ó thaobh gnó an teaghlaigh a reáchtáil ach mura fostaí thú (tá feidhm ag Aicme S den ÁSPC).