http___www.welfare.ie_ga_Pages_What-is-excluded-from-reckonable-income.aspx_1.xml
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The following are not included when you work out income for your Class S PRSI contribution: - capital allowances, - any social welfare payments or benefits, - any payment for attendance at a training course administered by SOLAS, taxed under PAYE, - Mobility Allowance paid by the Health Service Executive, taxed under PAYE, - pension payments, taxed under PAYE - any income continuance payments received by a person forced to leave employment due to illness, as long as Revenue have approved the scheme, taxed under PAYE. - redundancy payments and payments received as a consequence of the termination of an office or employment taxed under PAYE - any funds received by the early withdrawal of funds from certain AVCs, taxed under PAYE, - certain retirement lump sums in excess of the maximum lifetime tax-free limit of €200,000, - the early encashment of certain amounts of private pensions by individuals in the public sector who had previously been self-employed, - a payment in respect of or a gain arising on a disposal of certain foreign life policies, - a payment received in respect of or a gain arising in respect of a disposal of certain material interests in an offshore fund, - certain chargeable excesses of a Benefit Crystallisation Event.
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Ní chuirtear na nithe seo a leanas san áireamh nuair a dhéanann tú áireamh ar an ioncam i gcomhair do ranníocaíochta ÁSPC ar Aicme S: - liúntais chaipitil, - aon íocaíocht nó sochar leasa shóisialaigh, - aon íocaíocht i dtaca le freastal ar chúrsa oiliúna arna riar ag SOLAS, ar a ngearrtar cáin faoi ÍMAT, - Liúntas So-aistritheachta arna íoc ag Feidhmeannacht na Seirbhíse Sláinte, ar a ngearrtar cáin faoi ÍMAT, - íocaíochtaí pinsin, ar a ngearrtar cáin faoi ÍMAT, - aon íocaíocht leanúnachais ioncaim arna fáil ag duine arb éigean dó/di fostaíocht a fhágáil de dheasca breoiteachta, fad is atá an scéim faofa ag na Coimisinéirí Ioncaim, ar a ngearrtar cáin faoi ÍMAT, - íocaíochtaí iomarcaíochta agus íocaíochtaí a fhaightear de dhroim deireadh a chur le hoifig nó le fostaíocht, ar a ngearrtar cáin faoi ÍMAT - cistí ar bith a fhaightear trí chistí a tharraingt go luath as Ranníocaíochtaí Saorálacha Breise áirithe, ar a ngearrtar cáin faoi ÍMAT, - cnapshuimeanna scoir áirithe de bhreis ar an uasteorainn saoil €200,000 atá saor ó cháin, - méideanna áirithe de phinsin phríobháideacha á dtiontú ina n-airgead roimh théarma ag daoine san earnáil phoiblí a bhí féinfhostaithe roimhe sin, - íocaíocht i leith polasaithe árachais saoil áirithe ón gcoigríoch a dhiúscairt nó gnóthachan a eascraíonn ina leith sin, - íocaíocht a fhaightear i leith leasanna ábhartha áirithe i gciste eischósta a dhiúscairt nó gnóthachan a eascraíonn ina leith sin, - barrachais inmhuirir áirithe a thagann as Imeacht um Chriostalú Sochair.