http___www.welfare.ie_ga_Pages_Health-Contribution-Refunds--Some-Useful-Tips.aspx_1.xml
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Information Services Department of Social and Family Affairs Social Welfare Services Office College Road Sligo ADVANCE NOTICE OF PRSI CHANGES FOR COMPUTER USERS This notice contains rate changes announced in the April 2009 Supplementary Budget. Changes are effective from 1 May 2009. Employee's annual earnings ceiling The employee's annual earnings ceiling (above which they pay no social insurance contributions) has increased from €52,000 to €75,036. Employee's income thresholds - The threshold for employee PRSI remains at €352 a week. - The Health Contribution rates have increased from 2% to 4% and from 2.5% to 5%. - The threshold for payment of the 4% Health Contribution is €500 a week. - The threshold for payment of the 5% Health Contribution is €1,443 a week (equivalent to €2,886 a fortnight and to €6,253 a month). - The annual earnings threshold for the Health Contribution remains at €26,000. Employee's PRSI-Free Allowance The PRSI-Free Allowance for employees in Classes A and H with weekly earnings of more than €352 remains at €127 per week and at €26 per week for all employees in Classes B, C and D. For employees paid other than weekly, alternatives to the PRSI-Free Allowance are: Self-employed PRSI The minimum annual contribution for Class S remains at €253. Earnings bands and subclasses Note: This threshold only applies to Class A employees, whose total earnings in each week of the fortnight or month are at least €38. This advance notice of PRSI changes for computer users is available on our website at "www.welfare.ie" or through our PRSI mailing list. If you wish to add your name to our list, please register at "www.welfare.ie". PRSI Contribution Rates From 1 May 2009 CLASS M: This class should be used where there is a NIL liability, that is employees under 16 years of age, people within Class K with a NIL liability, such as persons aged 70 or over, medical card holders, widows or widowers, etc. Important points to note - The annual earnings ceiling for PRSI has from €52,000 to €75,036 for employees in Classes A, B, C, D and H, effective from 1 May 2009. - The Health Contribution rates have increased from 2% to 4% and from 2.5% to 5%. - The threshold for payment of the 4% Health Contribution is €500 a week. - The threshold for payment of the 5% Health Contribution is €1,443 a week (equivalent to €2,886 a fortnight and to €6,253 a month). - Class A employees earning between €38 and €352 inclusive a week should be recorded under Subclass AO. - Class A employees earning between €352.01 and €356 a week should be recorded under Subclass AX. - Class A employees earning between €356.01 and €500 a week should be recorded under Subclass AL. - Community Employment participants earning €352 or less a week should be recorded under Subclass A8. Subclass A9 applies when earnings are more than €352 a week. - Medical card holders and people who get a Widow's or Widower's Pension, a One- Parent Family Payment or Deserted Wife's Benefit/Allowance do not have to pay any Health Contribution (4% or 5%) in any week where the reckonable earnings are more than €500. Where earnings are more than €500, record under Subclass 2 - that is, A2, B2, C2, D2, H2, J2, S2 or Class M (for people within Class K), as appropriate. - People aged 70 or over do not pay any Health Contribution (4% or 5%), regardless of whether or not they have a medical card. - The Class J contribution normally relates to people with reckonable earnings of less than €38 a week (from all jobs). However, a small number of employees are insurable at Class J, regardless of earnings - for example, employees over age 66 and people in subsidiary employment. - For employees taken on under the Employer's PRSI Exemption Scheme, Subclass A6 is applied to employees earning €352 or less a week - normally insurable at Subclass AO. Subclass A7 is for those earning between €352.01 and €500 inclusive a week - normally insurable at Subclass AX or AL. In any week where earnings exceed €500, Subclass A4 applies to exempted employees who would normally be insurable at Subclass A1. Subclass A5 applies to those who would normally be insurable at Subclass A2 (i.e. medical card holders, and people getting a Widow's or Widower's Pension, a One Parent Family Payment or Deserted Wife's Benefit/Allowance). - You can download PRSI information booklets from our website at www.welfare.ie When completing a P35, P60 or P45, do not include any class or subclass of PRSI that did not apply during the year This leaflet is intended as a guide only, and is not a legal interpretation. Edition: April 2009
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An bhfuil aisíocaíocht den Ranníocaíocht Sláinte ag dul dom? (a) Má thuill tú os cionn €26,000 in 2010 bhí ort an Ranníocaíocht Sláinte a íoc, agus níl aon aisíocaíocht ag dul duit. Má thuill tú faoi bhun €26,000 agus más amhlaidh nár thuill tú os cionn €500 in aon seachtain amháin ní raibh ort an Ranníocaíocht Sláinte a íoc agus ní bheidh aisíocaíocht ag dul duit. D'fhéadfadh aisíocaíocht a bheith ag dul duit má thuill tú faoi bhun €26,000 in 2010 agus más amhlaidh gur thuill tú os cionn €500 in aon seachtain amháin sa bhliain sin. (b) In 2010, fostaithe a raibh Cárta Leighis acu; a bhí ag fáil Pinsin Baintrí/Baintrí Fir Leasa Shóisialaigh; Íocaíocht Teaghlach Aontuismitheora; Sochar Ban Chéile Thréigthe, nó pinsin nó íocaíochtaí áirithe AE, ní raibh orthu an ghné Sláinte den ranníocaíocht ÁSPC a íoc (i.e. ní raibh orthu ach an fho-aicme den ranníocaíocht a íoc - A2, B2, C2, etc.). Is féidir go mbeadh aisíocaíocht den Ranníocaíocht Sláinte ag dul duit, má d'íoc tú an ranníocaíocht iomlán in 2010. Conas a chuirim isteach ar an aisíocaíocht? Má shásaíonn tú na coinníollacha tuillimh thíos ba cheart duit scríobh chuig an seoladh seo a leanas agus d'ainm, do sheoladh, d'Uimhir Phearsanta Seirbhíse Poiblí agus do dháta breithe a thabhairt. An Roinn Coimirce Sóisialaí Aisíocaíochtaí ÁSPC, Teach Oisín, Sráid an Phiarsaigh, Baile Átha Cliath 2. An bhfuil dáta deireanach i bhfeidhm don aisíocaíocht? Ní mór duit an aisíocaíocht a lorg laistigh de cheithre bliana den 31 Nollaig den bhliain inar íoc tú an ranníocaíocht. Mar shampla, ní mór duit cur isteach ar aisíocaíocht ar Ranníocaíocht Sláinte a d'íoc tú sa bhliain 2010 faoin 31ú Eanáir 2014 agus mar sin de. Bheadh aon íocaíocht a rinneadh roimh an 1 Eanáir 2010 lasmuigh den tréimhse éilimh. An mó a bheidh ag dul dom? Braithfidh an méid a bheidh ag dul duit ar an méid Ranníocaíochta Sláinte a d'íoc tú. Mar shampla más amhlaidh nár íoc tú Ranníocaíocht Sláinte ach in aon seachtain amháin, d'fhéadfadh €20 a bheith ag dul duit. An mbeidh aisíocaíocht ag dul dom i mblianta amach anseo? Cuireadh an Ranníocaíocht Sláinte ar áireamh sa Mhuirear Sóisialta Uilíoch (MSU) le héifeacht ón 1 Eanáir 2011 agus mar sin ní bheidh aon aisíocaíocht uirthi i gceist tar éis an dáta sin. Conas a tharla sé seo? As bhaineadh an t-airgead i gceart ar an gcéad dul síos. Bhí ort an Ranníocaíocht Sláinte a íoc má thuill tú os cionn €500 i seachtain ar bith. Ach más amhlaidh gur thuill tú faoi bhun €26,000 sa bhliain iomlán (tuilleamh comhlán) is féidir leat aisíocaíocht a éileamh i gcás aon Ranníocaíocht Sláinte a d'íoc tú i seachtain nó seachtainí inar íoc tú os cionn €500. Nóta: bhí an t-eolas seo ar fad, nach mór, ar fáil ar 'www.welfare.ie' ó Shamhain 2011. An Roinn Coimirce Sóisialaí Aibreán 2013