http___www.welfare.ie_ga_Pages_Who-pays-PRSI.aspx_1.xml
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With very few exceptions, all people aged 16 or over and under pensionable age must pay PRSI if they are: - employees, whether full time or part-time earning €38 or more a week, - self-employed workers with an income of €5,000 or more a year from all sources. The employers of the above employees, are liable for PRSI contributions on the reckonable earnings of the employee (including notional pay). From 1 January 2013, modified rate contributors who have self-employed income from a trade or profession, are liable for PRSI contributions on this income and any unearned income they have. From 1 January 2014, employed contributors and occupational pensioners aged under 66 years whose only additional income is unearned may be liable for PRSI contributions on this income.
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Seachas fíorbheagán eisceachtaí, caithfidh gach duine atá in aois 16 nó níos mó agus atá faoi bhun na haoise inphinsin ÁSPC a íoc má tá siad: - fostaithe, cibé lánaimseartha nó páirtaimseartha ag tuilleamh €38 nó níos mó sa tseachtain, - féinfhostaithe le hioncam €5,000 nó nios mó ó gach foinse. Tá fostóirí na bhfostaithe thuas, dlite um ranníocaíochtaí ÁSPC ar thuilleamh ináirithe an fhostaí (pá barúlach san áireamh). Ó 1 Eanáir 2013 amach, tá ranníocóirí ar ráta modhnaithe a bhfuil ioncam féinfhostaithe acu ó cheard nó ó ghairm, dlite um ranníocaíochtaí ÁSPC ar an ioncam seo agus ar ioncam neamhthuillte ar bith atá acu. Ó 1 Eanáir 2014 amach, féadfaidh ranníocóirí fostaithe agus pinsinéirí gairme in aois faoi bhun 66 bliana, agus gur ioncam neamthuillte an t-aon ioncam breise atá acu, a bheith dlite um ranníocaíochtaí ÁSPC ar an ioncam seo.