http___www.welfare.ie_ga_Pages_PRSI-and-Levies---Summary-of-Changes.aspx_1.xml
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Pension Contributions PRSI relief on pension contributions paid by employees has been fully abolished. The 2011 Budget provided for changes in the way in which PRSI liability operates in relation to employee pension contributions. - Up until 1 January 2011, PRSI (in respect of both the employee and employer elements) was deducted on gross earnings less any employee occupational pension contributions. - The 2011 Budget (i) abolished PRSI relief in the case of the employee element of PRSI in relation to employee pension contributions and (ii) provided for the abolition of half of the PRSI relief in the case of the employer element of PRSI in relation to employee pension contributions. The relief from employer PRSI on employee pension contributions is now fully abolished. Full PRSI relief on contributions made by employers to their employees’ pensions, remains. Levies - The National Training Fund Levy, which is paid alongside PRSI, remains at 0.7% (0.35% on the lower 4.25% rate of employer PRSI).
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Rann�oca�ochta� Pinsin Cuireadh deireadh le faoiseamh �SPC ar rann�oca�ochta� pinsin a �ocann fostaithe. I mBuis�ad 2011 rinneadh athruithe ar dhliteanas �SPC i leith rann�oca�ochta� pinsin an fhosta�. - Suas go dt� an 1 Ean�ir 2011, asbhaineadh �SPC (i gc�s eilimint� an fhosta� agus an fhost�ra araon) d'ioncam comhl�n l�ide aon rann�oca�ochta� fosta� i leith pinsean ceirde. - Chuir Buis�ad 2011 (i) deireadh le faoiseamh �SPC i gc�s eilimint �SPC an fhosta� de rann�oca�ochta� pinsin an fhosta� agus (ii) deireadh le leath an fhaoisimh �SPC i gc�s eilimint �SPC an fhost�ra de rann�oca�ochta� pinsin an fhosta�. T� deireadh curtha anois le faoiseamh � �SPC an fhost�ra i dtaca le rann�oca�ochta� pinsin an fhosta�. Gheofar l�nfhaoiseamh �SPC ar rann�oca�ochta� a dh�anann fost�ir� i leith pinsin a bhfostaithe, mar is gn�ch. Tobhaigh - Fanfaidh an Tobhach N�isi�nta um Chiste Oili�na, a �octar in �ineacht le h�SPC, ag 07% (0.35% ar r�ta �seal �SPC an fhost�ra, is � sin 4.25%).