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The majority of employees pay PRSI (pay related social insurance) through the Revenue PAYE (pay as you earn) System. However, PRSI contributions for employees who are insurable under Irish social security legislation and who do not come within the PAYE system are collected through the Special Collection system operated by the Department of Social Protection. The Special Collection system includes the following categories of employees; - those whose earnings are paid by an employer whose place of business or residence is outside the State and where the employer is not obliged to operate PAYE in Ireland - those whose employer holds a certificate from Revenue excluding them from PAYE and Universal Social Charge as their income tax liability is assessed under another system - those who continue to be insured under Irish social security legislation under the provisions of Article 13 of EC Regulation 883/2004 - persons who are self-assessed for income tax purposes but classified as employees for PRSI purposes, e.g. sub post masters, social welfare branch managers, medical professionals employed on a fee basis by Health Service Executive - certain employees of Embassies - domestic employees who are employed on domestic duties only in the home of their employer, employees must earn less than €40 per week in this employment - Trainees of SOLAS, Teagasc or Fáilte Ireland - Church of Ireland Ministers employed by Representative Church Body (Class E PRSI) Additional information on the Special Collection system or applications for persons working abroad may be obtained from: Special Collections Section Department of Social Protection Government Offices Cork Road Waterford Locall 1890 690 690 (from the Republic of Ireland only) Telephone + 353 1 4715898 (from Northern Ireland or overseas) e-mail: Special Collections Enquiry Form See information booklet SW 63 for more details.
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Íocann formhór na bhfostaithe ÁSPC (árachas sóisialta pá-choibhneasa) trí Chóras ÍMAT (íoc mar a thuillir) na gCoimisinéirí Ioncaim. Bailítear ranníocaíochtaí ÁSPC d’fhostaithe atá inárachaithe faoi reachtaíocht slándála sóisialaí na hÉireann agus nach dtagann faoi chuimsiú an chórais ÍMAT, áfach, faoin gcóras Bailiúchán Speisialta atá á oibriú ag an Roinn Coimirce Sóisialaí. Áirítear leis an gcóras Bailiúchán Speisialta na catagóirí a leanas d’fhostaithe; - iad siúd a n-íocann fostóir a dtuillimh a bhfuil a n-áit ghnó nó chónaithe lasmuigh den Stát agus sa chás nach bhfuil dualgas ar an bhfostóir chun ÍMAT a oibriú in Éirinn - iad siúd a bhfuil deimhniú ó na Coimisinéirí Ioncaim ag a bhfostóir a eisiann iad ó ÍMAT agus an Muirear Sóisialta Uilíoch a íoc mar gheall go ndéantar a ndliteanas cáin ioncaim a mheasúnú faoi chóras eile - iad siúd a leanann bheith faoi árachas faoi reachtaíocht slándála sóisialaí na hÉireann faoi fhorálacha Airteagal 13 de Rialachán 883/2004 na Comhairle Eorpaí - daoine a ndéantar féinmheasúnú orthu i dtaobh cuspóirí cáin ioncaim ach a rangaítear iad mar fhostaithe i dtaobh cuspóirí ÁSPC, e.g. fomháistrí poist, bainisteoirí brainse leasa shóisialaigh, gairmithe leighis atá fostaithe ar bhonn táille ag Feidhmeannacht na Seirbhíse Sláinte - fostaithe áirithe de chuid Ambasáidí - fostaithe baile nach bhfuil fostaithe ach ar dhualgais bhaile i dteach a bhfostóra – ní mór go dtuilleann fostaithe níos lú ná €40 sa tseachtain san fhostaíocht seo - Oiliúnaithe de Chuid FÁS, Teagasc nó Fáilte Éireann - Ministrí Eaglais na hÉireann atá fostaithe ag Comhlacht Ionadaíoch Eaglaise (ÁSPC Aicme E) Is féidir faisnéis bhreise ar an gcóras Bailiúchán Speisialta nó ar iarratais do dhaoine atá ag oibriú thar lear a fháil ó: An Rannóg Bailiúchán Speisialta An Roinn Coimirce Sóisialaí Oifigí an Rialtais Bóthar Chorcaí Port LáirgeÍosghlao 1890 690 690 (ó Phoblacht na hÉireann amháin) Guthán + 353 1 4715898 (ó Thuaisceart Éireann nó ó thíortha thar lear)Facs : + 353 51 877838R-phost: Foirm Fiosrúcháin Bhailiúchán Speisialta Féach leabhrán faisnéise SW 63 chun teacht ar bhreis sonraí