http___www.welfare.ie_ga_Pages_What-does-Scope-Section-do.aspx_1.xml
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PRSI Class S is paid by self-employed people such as: Note - farmers, professional people (for example, doctors, dentists, solicitors etc.), people in business on their own account or in partnerships, authors, artists, religious, contractors, subcontractors carrying on independent businesses, - people with income from investments, rents or maintenance payments, - employees who are also self-employed pay Class S PRSI in addition to their PRSI contribution as an employee, - certain company directors, motorcycle couriers etc. who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes, - from 1 January 2017, Local Authority members (City and County Councillors) with reckonable emoluments from their local authority positions. PRSI Class S applies to working directors who own or control 50% or more of the shares in the company in which they work. The classification of working directors who own or control less than 50% of the shareholding of the company is determined on a case by case basis, taking into consideration the Code of Practice for Determining the Employment or Self-employment Status of Individuals. For more information please, log on to www.welfare.ie or contact: Scope Section Department of Employment Affairs and Social Protection Ground Floor Gandon house Amien Street Dublin 1 Telephone: (01) 6732585 (from Republic of Ireland only), or +353 1 6732585 (from Northern Ireland or overseas). Email:scope@welfare.ie
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Siad feidhmeanna na Rannóige Scóipe ná treoracha agus eolas um inárachaitheacht fostaíochta a thabhairt de réir an dlí. Is féidir le duine nó gnó ar bith nó a n-ionadaithe iarratas a dhéanamh um fhostaíocht a imscrúdú chun a chinntiú go gcuirtear an aicme cheart ÁSPC i bhfeidhm. Má tá tú éiginnte maidir le do stádas árachais shóisialaigh, ba chóir duit scríobh chuig An Rannóg Scóipe (féach thíos) agus cinneadh foirmiúil a iarraidh. Pléann Oifigigh Bhreithiúnachta sa Rannóg Scóipe le ceisteanna dá leithéid seo a leanas: - an bhfuil fostaíocht nó féinfhostaíocht ann, - an fostaíocht inárachaithe, fostaíocht inárachaithe um shochar díobhálacha ceirde (cumhdaithe um Shochar Díobhálacha Ceirde amháin) nó féinfhostaíocht inárachaithe atá i gceist, - cén aicme ÁSPC atá dlite, agus - i gcás fostaíochta, ainm an fhostóra. - Sula dtarlaíonn sé seo, cuireann Cigire Leasa Shóisialaigh agallamh ar an oibrí agus ar an fhostóir ar leithligh maidir le cineál na fostaíochta. Nuair a chríochnaítear an t-imscrúdú seo, cuireann an Cigire tuarascálacha mionsonraithe chuig Oifigeach Breithiúnachta sa Rannóg Scóipe um chinneadh foirmiúil. Tá cinneadh an Oifigigh Bhreithiúnachta bunaithe ar an fhianaise uile atá ar fáil agus freisin ar phrionsabail dlíthiúla a tugadh i mbreithiúnais éagsúla cúirte le blianta anuas. (Tá cuid de na prionsabail seo leagtha amach san "Cód Cleachtais do dheimhniú stádas fostaíochta nó féinfhostaíochta ag daoine ar leith") Má tá tuilleadh eolais uait, logáil isteach le do thoil ar www.welfare.ie nó déan teagmháil le: An Rannóg Scóipe An Roinn Coimirce Sóisialaí Teach Oisín Sráid an Phiarsaigh Baile Átha Cliath 2 Guthán: 01 673 2585 (ó Phoblacht na hÉireann amháin), nó +353 1 673 2585 (ó Thuaisceart Éireann nó ón iasacht) Ríomhphost: scope@welfare.ie.