http___www.welfare.ie_ga_Pages_How-do-you-work-out-the-appropriate-rate-of-and-Health-Contr.aspx_1.xml
1.1 2.1 3.1 3.2 4.1 5.1 6.1 7.1 8.1 9.1 10.1 11.1 12.1 14.1 15.1 16.1 17.1 18.1 19.1 20.1 20.2 21.1 22.1 22.2 23.1
To work out the rate of PRSI from the employee (EE) and employer, (ER) we divide the gross pay by the number of contribution weeks covered by the employee's working pattern. Using the example on page 10, A and B each earn €570 per week. A's earnings are halved as their work pattern spans two contribution weeks. €570 divided by 2 = €285 PRSI at subclass AO applies to gross earnings of up to and including €352 a week. The amount of PRSI due in this case is: Employee: €285 at Subclass AO = Nil Employer: 8.5% of €285 = €24.22 The employee does not pay PRSI. B's work pattern coincides with the contribution week, so the earnings are not divided by two. PRSI at subclass A1 applies to gross earnings over €500 per week., including the 2% Health Contribution. The amount of PRSI due in this example is: Employee: PRSI = 4% €22.80 The rates of PRSI and income thresholds used in these examples apply to 2014 and may change depending on the relevant year(s). Note: All employees within Class A PRSI (whether or not they pay PRSI) may still qualify for Class A social insurance benefits. - Employee A does not pay any PRSI, as the earnings are under €352 for each contribution week, but will have 52 contributions on their social insurance record at the end of the year. - Employee B pays a higher rate of Class A PRSI, but will have 26 contributions on their social insurance record at the end of the year. - Both A and B are still covered for the same benefits. Your pension entitlements may be affected if you have less than 52 PRSI contributions every year. For more information on this, log on to http://www.welfare.ie/en/Pages/State-Pension- Contributory.aspx. Where a person, during their weeks off work, is caring for a child aged 12 years or under, or another requiring full-time care and attention, there is scope for the award of homemakers credits which will secure pension entitlement. In terms of coverage for the Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension, depending on the years in the work-sharing cycle that the spouse dies, entitlement could be slightly reduced. However, a widow/ers or surviving civil partner’s pension may also be secured on the basis of the spouse’s contribution record. Finally, in relation to Invalidity Pension entitlement, while entitlement might be affected in a particular year, the award of credited contributions in respect of Illness Benefit would accrue entitlement to Invalidity Pension at a later stage.
1.1 2.1 3.1 4.1 5.1 6.1 7.1 8.1 9.1 10.1 11.1 14.1 15.1 16.1 17.1 18.1 19.1 20.1 21.1 22.1 22.2 23.1
Chun áireamh a dhéanamh ar an ráta ÁSPC ón bhfostaí (EE) agus ón bhfostóir (ER), roinntear an t-ollphá ar líon na seachtainí ranníocaíochta atá clúdaithe ag patrún oibre an fhostaí. De bhun an tsampla ar leathanach 13, tuilleann A agus B €570 sa tseachtain. Roinntear tuilleamh A ina dhá leath mar síníonn a bpatrún oibre thar dhá sheachtain ranníocaíochta. €570 roinnte ar 2 = €285 Baineann ÁSPC ag Fo-aicme AO le holltuilleamh suas go dtí €352 sa tseachtain agus €352 san áireamh. Is é seo a leanas an méid PRSI atá dlite sa chás seo: Fostaí: €285 ag Fo-aicme AO = Dada Fostóir: 8.5% de €285 = €24.22 Ní íocann an fostaí ÁSPC. Tá patrún oibre B i gcomhthráth leis an tseachtain ranníocaíochta, agus mar sin níl an tuilleamh roinnte ar a dó. Baineann ÁSPC ag Fo-aicme A1 le holltuilleamh níos mó ná €500 sa tseachtain. Is é seo a leanas an méid PRSI atá dlite sa sampla seo: Baineann na rátaí ÁSPC agus na tairseacha ioncaim a úsáidtear sna samplaí seo leis an mbliain 2014 agus is féidir go n-athróidh siad de réir na bliana/mblianta cuí. Tabhair faoi deara: D’fhéadfadh gach fostaí laistigh d’Aicme A den ÁSPC cibé acu a bheadh nó nach mbeadh ÁSPC á íoc acu) cáiliú fós do shochair árachais shóisialaigh Aicme A. - Ní íocann Fostaí A aon ÁSPC toisc go bhfuil an tuilleamh faoi bhun €352 i ngach seachtain ranníocaíochta, ach beidh 52 ranníocaíocht ar a t(h)aifead árachais shóisialaigh i ndeireadh na bliana. - Íocann Fostaí B ráta níos airde d’ÁSPC Fo-aicme A, ach beidh 26 ranníocaíocht ar a t(h)aifead árachais shóisialaigh i ndeireadh na bliana. - Tá A agus B araon clúdaithe i gcomhair na sochar céanna go fóill. Féadfaidh sé tionchar a imirt ar do theidlíochtaí pinsin má tá níos lú ná 52 ranníocaíocht ÁSPC agat gach bliain.Chun a thuilleadh eolais a fháil ina thaobh seo, logáil isteach ar http://www.welfare.ie/en/Pages/State- Pension-Contributory.aspx. Sa chás go bhfuil duine ag tabhairt aire do pháiste atá 12 bliain d’aois nó níos óige ná sin le linn na seachtainí nuair nach bhfuil siad ag obair, nó ag tabhairt aire do dhuine eile a bhfui cúram agus aire lánaimseartha de dhíth air/uirthi, tá deis ann ó thaobh creidmheasanna um chúramaí baile a bhronnadh, rud a dhaingneoidh an teidlíocht ar phinsean. Féadfar an teidlíocht ar Phinsean Baintrí, Baintrí Fir nó Páirtnéara Shibhialta Mharthanaigh (Ranníocach) a laghdú beagán de réir na mblianta sa timthriall postroinnte ina bhfaigheann an céile bás. Féadfar, áfach, pinsean baintrí, baintrí fir nó páirtnéara shibhialta mharthanaigh a fháil freisin ar bhonn thaifead ranníocaíochtaí an chéile. Ar deireadh, ó thaobh na teidlíochta ar Phinsean Easláine, cé go bhféadfaí tionchar a imirt ar an teidlíocht i mbliain áirithe, d’fhabhródh bronnadh na ranníocaíochtaí curtha chun sochair maidir le Sochar Breoiteachta teidlíocht ar Phinsean Easláine amach anseo.