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Introduction Pay Related Social Insurance (PRSI) for the self-employed was introduced in 1988. All self-employed people aged between 16 years and 66 with earnings more than a specified amount (currently €5,000 per annum) must pay PRSI. The class of PRSI contribution paid by self-employed people is Class S. When you commence self-employment, you must first register for the self-assessment system with Revenue as a self-employed person. Under self-assessment, at the end of each tax year you will submit your annual end of year returns to Revenue who will assess your liability for income tax, PRSI and Health Levy based on the information supplied by you and any amounts owing are paid directly to Revenue. The vast majority of self-employed people are dealt with under the self-assessment system. However there are certain categories of self-employed people who pay PRSI under PAYE or the PRSI is collected directly by the Department of Social and Family Affairs. See Paragraph 7 below for details. If you are in doubt as to whether you are employed or self-employed you should contact your local Revenue Office or Scope Section [LINK] of the Department of Social and Family Affairs for assistance. In cases of any continuing doubt your Revenue Office or Scope Deciding Officer will look at the facts of your case and advise you on your status. See Code of Practice for determining the Employment or Self-Employment status of individuals for further information. Who pays Class S PRSI? PRSI Class S is paid by self-employed people such as: - farmers, professional people (for example, doctors, dentists, solicitors etc.), - people in business on their own or in partnerships, religious, contractors, sub-contractors carrying on independent businesses, - people with income from investments, rents or maintenance payments - employees who are also self-employed in a trade or profession pay Class S PRSI as well as their PRSI contribution as an employee - company directors, motorcycle couriers etc. who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes - Artists and childminders who Revenue have made exempt from income tax under special schemes run by Revenue What benefits may I get by paying Class S PRSI? PRSI Class S provides cover for: Who does not pay Class S PRSI? The following people do not pay PRSI at Class S: - 'prescribed relatives' (father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother, half-sister of the self-employed contributor) who help a self-employed person with their business but who are not partners in the business*, * If you employ a 'prescribed relative' you must contact Scope Section, Department of Social and Family Affairs, Telephone (01) 6732585 or email scope@welfare.ie for a decision on the relative’s social insurance contribution, - people getting Pre-Retirement Allowance on an ongoing basis, - people whose total income from self-employment and employment (if applicable) is below a certain amount (currently €5,000 a year), - people insured as employees whose only income under self-employment is unearned income such as share dividend payments or rent, - occupational pensioners, whose only income is unearned, and - non residents with unearned income. Do I pay PRSI on all income? You pay PRSI only on your reckonable income, which includes: - benefits-in-kind, - income from a trade or profession, - interest, annuities and income from foreign investments, such as property, - rent from any property in Ireland, - income from which tax has already been deducted such as, annuities, bank or building society interest, maintenance payments, - income from share dividends and other payments received from companies based in Ireland, and - certain taxable income from employment (for example, company directors, motorcycle couriers), minus any allowable superannuation contributions. You may have to pay PRSI on both earned and unearned income. What is excluded from reckonable income? The following types of income are not considered when working out your PRSI contribution: • capital allowances, • approved superannuation contributions for self-employed people who pay their income tax under the PAYE system, • any social welfare payments or benefits, • Infectious Diseases Maintenance Allowance or Mobility Allowance paid by the Health Service Executive, • occupational pensions, • any payments to: - officers belonging to the Dáil or Seanad - members of the European Parliament - judges - State officers such as, Labour Court members, the Comptroller and Auditor General, the Harbour Commissioners, etc., • any income continuance payments received by a person forced to leave employment due to illness, as long as the Revenue have approved the scheme, and • redundancy payments, 'golden hand shake' payments and early retirement bonuses. What amount of PRSI do I pay? Your contribution is 4% of your reckonable income or €500, whichever is greater. Under the self assessment system, PRSI is paid direct to your local tax office together with any other amount due. See section on PRSI rates [LINK] for full details. Categories of self-employed people not covered by self-assessment. Company Directors If you are a self employed company director, PRSI is deducted by your employer under the PAYE system. Although the PRSI of a company director is deducted by his/her employer it is the responsibility of each company director to ensure that the correct amount of PRSI has been deducted and remitted to Revenue. No Net Liability (NNL) Cases If you have been told by an Inspector of Taxes that you need not make a Tax Return, but your self-employment income is €5,000 or more per year, you are liable to pay a flat rate social insurance contribution to the Department of Social and Family Affairs. Artists, Childminders and other tax exempt incomes If you have been granted an Artists Income Tax Exemption by the Inspector of Taxes and your self-employment income is €5,000 or more per year you may have a liability to pay Class S PRSI Contributions. Likewise, if you have received tax exempt status for childminding, forestry premiums or stallion fees, you may also have a liability to pay Class S PRSI. If you fall into any of the above categories you should contact Self-Employment Section, Department of Social and Family Affairs at the address given in Section 12 below. Special scheme for sharefishermen If you are a Share fisherman or woman who is classified as self-employed, you may choose to pay an additional contribution for certain benefits under Class P. You will pay a contribution of 4% of income (up to the earnings ceiling for PRSI) in addition to the PRSI being paid already under Class S. There is a PRSI free allowance of €2,500. These additional contributions paid under Class P provide cover for: - limited Jobseeker’s Benefit (for up to 13 weeks in each calendar year) - limited Illness Benefit (for up to 52 weeks) - Treatment Benefit including dental, optical and aural benefits for themselves and their dependent spouses. What happens if I am no longer self-employed? If you are no longer liable to pay Class S PRSI (for example, if you stop being self-employed or if your income falls below the €5,000 limit) and you are under age 66, you may apply to become a voluntary contributor. Voluntary contributions give cover for the pensions that you were covered for when you were last working and paying compulsory PRSI. For more details about the Voluntary Contribution Scheme see voluntary contributions or information booklet SW8 or contact: Voluntary Contributions Section Social Welfare Services Office Cork Road Waterford. Can I get a PRSI refund? If you reached age 56 on or before 6th April 1988, and you paid PRSI for the first time on or after that date and you do not qualify for a State Contributory or Non Contributory Pension, you may get a refund of the pension element (53%) of the contribution paid. Applications for this refund should be sent to Self-Employment Section (see address at Paragraph 12 below.) How do I register as a self-employed person? If you become self-employed you must register with the Revenue Commissioners for PRSI purposes. It is not necessary to register with the Department of Social and Family Affairs. However, if your only source of self-employed income is from a company directorship, you do not need to register as self-employed with the Revenue Commissioners because your tax and PRSI will be collected under the PAYE system. Where can I get more information? For more information on PRSI for the self-employed, contact your local Social Welfare Office or Self Employment Section below. Self-Employment Section Social Welfare Services Office Cork Road Waterford. Tel: Waterford (051) 356000 Dublin (01) 704 3000 E-mail: selfemployment@welfare.ie See also information booklet PRSI for the Self Employed - SW74
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Réamhrá Tugadh Árachas Sóisialta Pá-Choibhneasa (ÁSPC) do dhaoine féinfhostaithe isteach i 1988. Ní mór do gach duine féinfhostaithe atá idir 16 agus 66 bliain d’aois a bhfuil tuillimh acu a sháraíonn suim shonraithe (€5,000 sa bhliain faoi láthair), ÁSPC a íoc. Is ionann aicme na ranníocaíochta ÁSPC a íocann daoine féinfhostaithe agus Aicme S. Nuair a chuireann tú tús le féinfhostaíocht, ní mór duit clárú i dtosach báire don chóras féinmheasúnaithe leis na Coimisinéirí Ioncaim mar dhuine féinfhostaithe. Faoi fhéinmheasúnú, ag deireadh gach bliain chánach, seolfaidh tú do thuairisceáin bhliantúla dheireadh na bliana chuig na Coimisinéirí Ioncaim a dhéanfaidh measúnú ar do dhliteanas do cháin ioncaim, ÁSPC agus Tobhach Sláinte bunaithe ar an bhfaisnéis a sholáthair tú agus íoctar aon suimeanna atá le híoc leis na Coimisinéirí Ioncaim. Déileáiltear le tromlach mór na ndaoine féinfhostaithe faoin gcóras féinmheasúnaithe. Tá catagóirí áirithe de dhaoine féinfhostaithe ann, áfach, a íocann ÁSPC faoi ÍMAT nó bailíonn an Roinn Gnóthaí Sóisialacha agus Teaghlaigh an ÁSPC go díreach. Féach Alt 7 thíos, chun teacht ar shonraí. Má tá amhras ort maidir le cibé acu an bhfuil tú fostaithe nó féinfhostaithe, ba cheart duit teagmháil a dhéanamh le hOifig áitiúil na gCoimisinéirí Ioncaim nó le Rannóg Scóipe [NASC] na Roinne Gnóthaí Sóisialacha agus Teaghlaigh chun cabhair a fháil. I gcásanna ina bhfuil aon amhras leanúnach ort, caithfidh Oifig na gCoimisinéirí Ioncaim nó an tOifigeach Breithiúnachta Scóipe súil ar fhíricí do cháis agus cuirfidh siad thú ar an eolas ar do stádas. Féach Cód Cleachtais chun stádas Fostaíochta nó Féinfhostaíochta daoine a dheimhniú chun teacht ar bhreis faisnéise Cé a íocann ÁSPC Aicme S? Íocann daoine féinfhostaithe ÁSPC Aicme S, ar nós: - feirmeoirí, daoine gairmiúla (mar shampla, dochtúirí, fiaclóirí, aturnaetha, etc.) - daoine atá i mbun gnó leo féin nó i gcomhpháirtíochtaí, reiligiúnaigh, conraitheoirí, fochonraitheoirí a thugann faoi ghnólachtaí neamhspleácha , - daoine a bhfuil ioncam acu ó infheistíochtaí, cíosanna nó íocaíochtaí cothabhála - íocann fostaithe atá féinfhostaithe chomh maith i gceird nó i ngairm ÁSPC Aicme S mar aon le ranníocaíocht ÁSPC mar fhostaí - stiúrthóirí cuideachta, teachtairí gluaisrothair etc. a íocann a gcáin tríd an gcóras ÍMAT ach nach gcaitear leo mar fhostaithe i dtaobh cuspóirí árachais shóisialta - ealaíontóirí agus feighlithe leanaí ar thug na Coimisinéirí Ioncaim díolúine dóibh ó cháin ioncaim faoi scéimeanna speisialta atá á reáchtáil ag na Coimisinéirí Ioncaim. Cén sochair is féidir liom a fháil trí ÁSPC Aicme S a íoc? Soláthraíonn ÁSPC Aicme S cumhdach don mhéid a leanas: Cé nach n-íocann ÁSPC Aicme S? Ní íocann na daoine seo a leanas ÁSPC ar Aicme S: - 'gaolta forordaithe’ (athair, máthair, seanathair, seanmháthair, leasathair, leasmháthair, mac, iníon, garmhac, gariníon, leasmhac, leasiníon, deartháir, deirfiúr, leathdheartháir, leathdheirfiúr an ranníocóra fhéinfhostaithe) a chabhraíonn le duine féinfhostaithe lena ngnólacht ach nach comhpháirtithe iad sa ghnólacht*, * Má fhostaíonn tú 'gaol forordaithe', ní mór duit teagmháil a dhéanamh leis an Rannóg Scóipe, an Roinn Gnóthaí Sóisialacha agus Teaghlaigh, Guthán (01) 6732585 nó ríomhphost scope@welfare.ie go ndéanfar cinneadh ar ranníocaíocht árachais shóisialta an ghaoil, - daoine a bhfuil Liúntas Réamhscoir á fháil acu ar bhonn leanúnach, - daoine a bhfuil a n-ioncam iomlán ó fhéinfhostaíocht agus fostaíocht (más infheidhme) faoi bhun méid áirithe (€5,000 sa bhliain faoi láthair), - daoine atá faoi árachas amhail fostaithe arb é an t-aon ioncam atá acu faoin bhféinfhostaíocht ioncam neamhthuillte, ar nós íocaíochtaí díbhinn scaireanna nó cíosa, - pinsinéirí gairme, arb ioncam neamhthuillte an t-aon ioncam atá acu, agus - neamhchónaitheoirí a bhfuil ioncam neamhthuillte acu. An íocaim ÁSPC ar an ioncam go léir? Ní íocann tú ÁSPC ach ar d’ioncam inríofa, lena n-áirítear an méid a leanas: - sochair chomhchineáil, - ioncam ó cheird nó ó ghairm, - ús, blianachtaí agus ioncam ó infheistíochtaí eachtracha, ar nós réadmhaoine, - cíos ó aon réadmhaoin in Éirinn, - ioncam ónar asbhaineadh cáin cheana féin, ar nós blianachtaí, ús bainc nó cumann foirgníochta, íocaíochtaí cothabhála, - ioncam ó dhíbhinní scaireanna agus íocaíochtaí eile a fhaightear ó chuideachtaí atá bunaithe in Éirinn, agus - ioncam áirithe incháinithe ó fhostaíochtaí (mar shampla, stiúrthóirí cuideachta, teachtairí gluaisrothair), lúide aon ranníocaíochtaí incheadaithe aoisliúntais. B’fhéidir go mbeidh ort ÁSPC a íoc ar ioncam tuillte agus neamhthuillte. Cé atá eisiata ó ioncam inríofa? Ní dhéantar breithniú ar na saghsanna a leanas d’ioncam nuair a bhíonn do ranníocaíocht ÁSPC á deimhniú: • liúntais chaipitil, • ranníocaíochtaí faofa aoisliúntais do dhaoine féinfhostaithe a íocann a gcáin ioncaim faoin gcóras ÍMAT, • aon íocaíochtaí nó sochair leasa shóisialaigh, • Liúntas Cothabhála Galar Tógálach nó Liúntas Luaineachta a íocann Feidhmeannacht na Seirbhíse Sláinte, • pinsin ghairme, • aon íocaíochtaí leis an méid a leanas: - oifigigh a bhaineann leis an Dáil nó leis an Seanad - comhaltaí Pharlaimint na hEorpa - breithiúna - oifigigh Stáit, ar nós chomhaltaí na Cúirte Oibreachais, an Ard-Reachtaire Cuntas agus Ciste, na gCoimisinéirí Cuain, etc., • aon íocaíochtaí leanúnachais ioncaim a fhaigheann duine a gcuirtear ina luí air/uirthi chun fostaíocht a fhágáil mar gheall ar bhreoiteacht, a fhad agus gur fhaomh na Coimisinéirí Ioncaim an scéim, agus • íocaíochtaí iomarcaíochta, íocaíochtaí 'cnapshuim scoir' agus bónais luathscoir. Cé mhéid ÁSPC a íocaim? Is ionann do ranníocaíocht agus 4% de d’ioncam inríofa nó €500, pé ceann is mó. Faoin gcóras féinmheasúnaithe, íoctar ÁSPC go díreach le d’oifig cánach áitiúil mar aon le haon suim eile atá le híoc. Féach an mhír ar rátaí ÁSPC [NASC] chun teacht ar shonraí iomlána. Catagóirí de dhaoine féinfhostaithe nach bhuil cumhdaithe ag finmheasúnú Stiúrthóirí Cuideachta Más stiúrthóir féinfhostaithe cuideachta thú, asbhaineann d’fhostóir ÁSPC faoin gcóras ÍMAT. Cé go n-asbhaineann fostóir stiúrthóir cuideachta ÁSPC, tá gach stiúrthóir cuideachta freagrach as a chinntiú gur asbhaineadh an méid ceart ÁSPC agus gur íocadh é seo leis na Coimisinéirí Ioncaim. Cásanna Glandliteanais ar Bith (GDB) Má dúirt Cigire Cánach leat nach gá duit Tuairisceán Cánach a dhéanamh, ach gurb ionann d’ioncam féinfhostaíochta agus €5,000 nó níos mó sa bhliain, tá tú faoi dhliteanas bunráta de ranníocaíocht árachais shóisialta a íoc leis an Roinn Gnóthaí Sóisialacha agus Teaghlaigh. Ealaíontóirí, Feighlithe Leanaí agus ioncaim eile atá díolmhaithe ó cháin Má dheonaigh an Cigire Cánach Díolúine Cáin Ioncaim Ealaíontóra duit agus más ionann d’ioncam féinfhostaíochta agus €5,000 nó níos mó sa bhliain, b’fhéidir go mbeidh tú faoi dhliteanas Ranníocaíochtaí ÁSPC Aicme S a íoc. Ar an gcuma chéanna, má fuair tú stádas díolmhaithe ó cháin le haghaidh feighlíocht leanaí, préimheanna foraoiseachta nó táillí staile, b’fhéidir go mbeidh tú faoi dhliteanas ÁSPC Aicme S a íoc. Má thagann tú faoi chuimsiú aon chinn de na catagóirí thuas, ba cheart duit teagmháil a dhéanamh leis an Rannóg Féinfhostaíochta, an Roinn Gnóthaí Sóisialacha agus Teaghlaigh ag an seoladh a thugtar thíos i Mír 12. Scéim speisialta do scair-iascairí Más scair-iascaire fir nó ban thú, atá rangaithe amhail féinfhostaithe, féadfaidh tú a roghnú chun ranníocaíocht bhreise a íoc le haghaidh sochair áirithe faoi Aicme P. Íocfaidh tú ranníocaíocht 4% den ioncam (a mhéid leis an uasteorainn tuilleamh le haghaidh ÁSPC) anuas ar an ÁSPC atá á íoc cheana féin faoi Aicme S. Tá liúntas saor ó ÁSPC €2,500 ann. Soláthraíonn na ranníocaíochtaí breise seo a íoctar faoi Aicme P cumhdach don mhéid a leanas: - Sochar Cuardaitheora Poist teoranta (ar feadh a fhad le 13 seachtaine i ngach bliain féilire) - Sochar Breoiteachta teoranta (ar feadh a mhéid le 52 seachtain) - Sochar Cóireála, lena n-áirítear sochair fiaclóireachta, optúla agus cluaise dóibh féin agus dá gcéilí cleithiúnacha. Cad a tharlaíonn mura bhfuilim féinfhostaithe a thuilleadh? Mura bhfuil tú faoi dhliteanas a thuilleadh chun íoc as ÁSPC Aicme S (mar shampla, má stopann tú bheith féinfhostaithe nó má thiteann d’ioncam faoi bhun na teorann €5,000) agus má tá tú faoi bhun aois 66 bliain, féadfaidh tú iarratas a dhéanamh go ndéanfar ranníocóir deonach díot. Tugann ranníocaíochtaí deonacha cumhdach duit do na pinsin a raibh tú cumhdaithe dóibh an tráth deireanach a bhí tú ag oibriú agus ina raibh ÁSPC éigeantach á íoc agat. Chun teacht ar bhreis sonraí faoin Scéim Ranníocaíochta Deonaí, féach ranníocaíochtaí deonacha nó leabhrán faisnéise SW8 nó déan teagmháil le: An Rannóg Ranníocaíochtaí Deonacha An Oifig Seirbhísí Leasa Shóisialaigh Bóthar Chorcaí Port Láirge. An féidir liom aisíocaíocht ÁSPC a fháil? Má bhain tú aois 56 bliain amach an 6 Aibreán 1988 nó roimhe sin, agus má d’íoc tú ÁSPC den chéad uair an dáta sin nó dáta ina dhiaidh sin agus mura gcáilíonn tú do Phinsean Stáit Ranníocaíoch nó Neamh-Ranníocach, b’fhéidir go bhfaighidh tú aisíocaíocht de ghné an phinsin (53%) den ranníocaíocht a d’íoc tú. Ba cheart iarratais ar an aisíocaíocht seo a sheoladh chuig an Rannóg Féinfhostaíochta (féach an seoladh ag Alt 12 thíos.) Conas a chláraím mar dhuine féinfhostaithe? Má tá tú féinfhostaithe, ní mór duit clárú leis na Coimisinéirí Ioncaim ar mhaithe le cuspóirí ÁSPC. Ní gá duit clárú leis an Roinn Gnóthaí Sóisialacha agus Teaghlaigh. Más ó stiúrthóireacht chuideachta an t-aon fhoinse d’ioncam féinfhostaithe atá agat, áfach, ní gá duit clárú mar dhuine féinfhostaithe leis na Coimisinéirí Ioncaim mar gheall go mbaileofar do cháin agus ÁSPC faoin gcóras ÍMAT. Cá féidir liom teacht ar bhreis faisnéise? Chun teacht ar bhreis faisnéise ar ÁSPC do dhaoine féinfhostaithe, déan teagmháil le d’Oifig áitiúil Leasa Shóisialaigh nó leis an Rannóg Féinfhostaíochta thíos. An Rannóg Féinfhostaíochta An Oifig Sheirbhísí Leasa Shóisialaigh Bóthar Chorcaí Port Láirge. Guthán: Port Láirge (051) 356000 Baile Átha Cliath (01) 704 3000 R-phost: selfemployment@welfare.ie Féach, chomh maith, an leabhrán faisnéise ‘ÁSPC do Dhaoine Féinfhostaithe’ - SW74