http___www.welfare.ie_ga_Pages_What-social-welfare-benefits-does-my-PRSI-payment-cover.aspx_1.xml
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Pay Related Social Insurance (PRSI) The rates of PRSI given in the following tables are applicable from 1 January to 31 December 2009 and include the Social Insurance Contribution and the Health Contribution (2%) which applies to income up to �100,100. There is no change to the additional 0.5% health contribution on earnings exceeding �1,925 a week (equivalent to �3,850 a fortnight and to �8,342 a month). The employee�s portion of the Social Insurance Contribution is paid on reckonable pay up to a ceiling of �52,000 in 2009. The employer�s portion continues to be paid on all the reckonable earnings of each employee. The employee pays the Health Contribution on all reckonable earnings under Subclasses A1, J1, B1, C1, D1, H1, K1 and S1. PRSI exemption on low earnings Employees covered under Classes A, B, C, D, E and H with reckonable weekly pay of �352 or less are exempt from paying PRSI for that week. However, the employer must pay his or her share of PRSI as normal. This will not affect employees� entitlement to benefits and pensions. Employees whose weekly pay fluctuates above and below the �352 exemption limit are not entitled to an annual refund. Employee�s PRSI-Free Allowance The PRSI-Free Allowance remains at �127 per week for employees in Classes A and H with weekly earnings of more than �352 and at �26 per week for all employees in Classes B, C and D. This allowance does not apply to the Health Contribution nor to the employer�s share of PRSI. The allowance only applies for weeks of insurable employment in which PRSI is paid. Remember that this allowance does not affect the gross reckonable weekly pay thresholds in deciding the appropriate contribution subclass. Recipients of the Widow�s or Widower�s Pension or the One-Parent Family Payment Men and women receiving a Social Welfare Widow�s or Widower�s Pension, a Widow�s or Widower�s Pension acquired under the social security legislation of another country covered by EC Regulations, a Deserted Wife�s Benefit or Allowance or the One-Parent Family Payment do not have to pay any Health Contribution. Medical card holders and everyone aged 70 or over are also exempt. Contributions for self-employed people Self-employed people with a total income of �3,174 or more in the 2009 tax year pay Class S social insurance contributions. The contributions are paid on a person�s gross income less capital allowances and allowable superannuation. The arrangements for paying self-employed contributions are described on the page across. - Those who pay their tax directly to the Collector-General will pay their Social Insurance Contribution and Health Contribution with their income tax. They will have to pay a Social Insurance Contribution of 3% of all income, or �253, whichever is greater, as well as the Health Contribution, where applicable. - Those paying PAYE tax will have their contributions deducted from their income by their employers. - Those who have been told by an Inspector of Taxes that they need not make a return of income must pay a flat rate contribution of �157 to the Department of Social and Family Affairs. - Those whose main income comes from share fishing and who have been classified as self-employed may opt to pay an extra contribution for certain benefits under Class P. In addition to the Class S contribution, they will pay a contribution of 4% of income over the PRSI-Free Allowance of �2,500 per annum up to a ceiling of �52,000, or pay �200, whichever is the greater. Voluntary contributions If you are no longer covered by compulsory PRSI, either as an employee or as a self-employed person, and you are under age 66, you may opt to become insured on a voluntary basis, so long as you satisfy certain conditions. The amount of a Voluntary Contribution in any contribution year is calculated as a percentage of your reckonable income, subject to a minimum and a maximum payment. There are three rates of voluntary contributions: High rate: 6.6% for people who last paid PRSI at Classes A, E and H Low rate: 2.6% for people who last paid PRSI at Classes B, C and D Special rate: Flat rate of �253 for people who last paid PRSI at Class S. Log on to http://www.welfare.ie/ for more information. PRSI Contribution Rates Class A Note: Subclass A2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. Community Employment participants only People within Class A - People in industrial, commercial and service-type employment who are employed under a contract of service with reckonable pay of �38 or more per week from all employments. - Civil and Public Servants recruited from 6 April 1995. Class A benefits - Jobseeker�s Benefit - Illness Benefit - Maternity Benefit - Adoptive Benefit - Health and Safety Benefit - Invalidity Pension - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - State Pension (Contributory) - State Pension (Transition) - Bereavement Grant - Treatment Benefit - Occupational Injuries Benefits - Carer�s Benefit Class J Note: Subclass J2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class J Normally people with reckonable pay of less than �38 per week (from all employments). However, a small number of employees are insurable at Class J, no matter how much they earn, such as employees over age 66 or people in subsidiary employment. Log on to /EN/Topics/PRSI/Pages/PRSIIndex.aspx for more information Class J benefits - Occupational Injuries Benefit Class E People within Class E � Ministers of Religion employed by the Church of Ireland Representative Body. PRSI is paid under the Special Collection System and the rates quoted do not include the Health Contribution. This contribution should be paid directly to Revenue when paying income tax. Class E benefits - Illness Benefit - Maternity Benefit - Adoptive Benefit - Health and Safety Benefit - Invalidity Pension - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - State Pension (Contributory) - State Pension (Transition) - Bereavement Grant - Treatment Benefit - Carer�s Benefit Class B Note: Subclass B2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class B - Permanent and pensionable civil servants recruited prior to 6 April 1995 - Registered doctors and dentists employed in the Civil Service - Garda�, recruited prior to 6 April 1995 Class B benefits - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - Limited Occupational Injuries Benefits - Bereavement Grant - Carer�s Benefit Class C Note: Subclass C2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class C - Commissioned Army Officers and members of the Army Nursing Service, recruited prior to 6 April 1995 Class C benefits - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - Bereavement Grant - Carer�s Benefit Class D Note: Subclass D2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class D Class D benefits Widow�s or Widower�s (Contributory) Pension Guardian�s Payment (Contributory) Occupational Injuries Benefits Bereavement Grant Carer�s Benefit Class H Note: Subclass H2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class H Class H benefits - Jobseeker�s Benefit - Illness Benefit - Maternity Benefit - Adoptive Benefit - Health and Safety Benefit - Invalidity Pension - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - State Pension (Contributory) - State Pension (Transition) - Bereavement Grant - Treatment Benefit* - Carer�s Benefit *Only certain benefits are paid during service Class K People within Class K People with income on which they only pay the Health Contribution such as - those in receipt of an occupational pension, - certain office holders (for example, Judges and State Solicitors) - people over 66, previously on Class S. No Benefits under Class K Class M No contribution payable People within Class M Class M benefits - Occupational Injuries Benefits, in certain cases Class S Note: Subclass S2 applies to medical card holders and to people getting a Widow's or Widower's Pension, a One-Parent Family Payment or a Deserted Wife's Benefit/Allowance. People within Class S - Self-employed people, including certain company directors and certain people with income from investments and rents. Log on to http://www.welfare.ie/ for more information. The minimum annual contribution for Class S is �253 for the year 2009 Class S benefits - Widow�s or Widower�s (Contributory) Pension - Guardian�s Payment (Contributory) - State Pension (Contributory) - Maternity Benefit - Adoptive Benefit - Bereavement Grant. Class P
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Braitheann na cineálacha sochar agus pinsean ar féidir leat cáiliú dóibh, ar an aicme ÁSPC a bhíonn á híoc agat. Ar an mórchuid, íocann fostaithe ÁSPC in Aicme A agus bíonn sé á íoc ag daoine féinfhostaithe in Aicme S. Seo a leanas na sochair atá á gclúdach i ngach aicme. Sochair agus pinsin leasa shóisialaigh faoi ÁSPC Aicme A - Pinsean Stáit (Eatramhach) - Pinsean Stáit (Ranníocach) - Pinsean Baintrí, Baintrí Fir nó Páirtnéara Shibhialta Mharthanaigh (Ranníocach) - Íocaíocht Caomhnóra (Ranníocach) - Pinsean Easláine - Sochar Cóireála (Déadach nó Optúil) - Sochar do Lucht Cuardaigh Fostaíochta - Sochar Breoiteachta - Sochar Cúramóra - Sochar Máithreachais - Sochar Uchtaíoch - Sochar Sláinte agus Sábháilteachta - Deontas Méala Sochair agus pinsin leasa shóisialaigh faoi ÁSPC Aicme S - Pinsean Stáit (Ranníocach) - Pinsean Baintrí, Baintrí Fir nó Páirtnéara Shibhialta Mharthanaigh (Ranníocach) - Íocaíocht Caomhnóra (Ranníocach) - Sochar Máithreachais - Sochar Uchtaíoch - Deontas Méala