http___www.welfare.ie_ga_Pages_Does-worksharing-affect-the-amount-of-PRSI-I-pay.aspx_1.xml
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The pattern of worksharing may affect the amount of PRSI that the employer and the employee pay and may also affect the number of PRSI contributions the employee is awarded. In some years, the employee may be awarded only 26 or 39 (as opposed to the full 52) contributions because of worksharing patterns. The exact effect depends on the attendance pattern worked and the level of earnings in any given week. For instance, if your worksharing pattern means that you do not work in a particular contribution week, then you do not get any PRSI contribution for that week. Also, if your worksharing pattern means that you do work in a particular contribution week, but earn less than €38 during that week, then you get a Class J contribution for that week. Class J is for Occupational Injuries Benefit only and will not enable you to qualify for the main social insurance benefits. Those working on a calendar week-on/week-off basis are generally entitled to 52 contributions, when the contribution year does not begin on a Saturday, Sunday or Monday. However, where the working week coincides with the PRSI week, this can lead to fewer PRSI contributions. Worksharers who work a split week (e.g. Wednesday to Tuesday) can similarly be affected during the years when the contribution year commences on a Wednesday. The table below shows the most common worksharing patterns and the effect that they will have on your yearly contribution record. Note: You may be entitled to extra PRSI contributions on the basis of your entitlement to public holiday pay as provided for under the Organisation of Working Time Act, 1997. It would be expected, therefore, that a person worksharing week on/week off would be entitled to a minimum of 29 PRSI contributions in that year - thus securing entitlement to Jobseeker’s Benefit and to Illness Benefit. Arrangements were put in place in 2006 to similarly secure entitlement to Treatment Benefit for worksharers. Employees need to give serious consideration to whether or not a smaller number of contributions might affect entitlement to benefit at some future date. In the case of short-term benefits, such as jobseeker and illness benefits, changes in the contribution conditions means that an employee with 26 contributions in the governing qualification year and 26 contributions in the previous year is fully covered for short-term social welfare benefits. See:_http://www.workplacerelations.ie/en/Publications_Forms/Guide_to_the_OWT_Act_-_Holidays_ Public_Holidays.pdf or contact The National Employment Rights Authority at the Department of Jobs, Enterprise and Innovation, for more information. Website: www.workplacerelations.ie Example 1: 3 weeks on/1 week off pattern If your week off coincides with the contribution week (see below), you will only get 39 PRSI contributions for those years. If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years. Example 2: Week on/week off (Monday-Friday) If your week off coincides with the contribution week (see below), you will only get 26 PRSI contrbutions for those years. If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years. Example 3: A fixed split week If you are working a week that coincides with the contribution week, you cannot get a contribution for weeks off for either 2013 or 2014. You will only get 26 PRSI contributions for those particular years, one for each contribution week you work. Please check on which day 1 January falls on for the year(s) that is or are relevant to you. However, if the week off does not coincide with the contribution week, as in 2013, 2014 or 2015, you may get 52 contributions for those particular years, (one for each contribution week you work, even if you just work one day in a contribution week).
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Braitheann an méid ÁSPC a íoctar ar na cineálacha éagsúla patrún oibre. Sampla: Is postroinnteoirí iad A agus B araon agus an t-olltuilleamh céanna €570 sa tseachtain acu. Ar bhonn na seachtaine ranníocaíochta i gcomhair na bliana 2014 (An Chéadaoin, 1 Eanáir 2014), síneoidh patrún oibre A thar 2 sheachtain ranníocaíochta agus beidh patrún oibre B i gcomhthráth leis an tseachtain ranníocaíochta. Oibríonn A ón Déardaoin go dtí an Chéadaoin (seachtain scoilte) Seachtain 1 = Déardaoin go hAoine. Seachtain 2 = Satharn go Céadaoin. Íocfar níos lú ÁSPC toisc go roinntear an tuilleamh thar 2 sheachtain. Oibríonn B ón gCéadaoin go dtí an Mháirt ar bhonn seachtaine oibre/ seachtaine saoire. Tosaíonn seachtain ranníocaíochta na bliana 2014 Dé Céadaoin, 1 Eanáir. Síníonn patrún oibre A thar 2 sheachtain ranníocaíochta agus tá patrún oibre B i gcomhthráth leis an tseachtain ranníocaíochta. Íoctar níos mó ÁSPC ná mar a íoctar má dhéantar an patrún oibre a leathadh thar 2 sheachtain ranníocaíochta. Tabhair faoi deara: Beidh 52 ranníocaíocht ÁSPC ag A ag deireadh na bliana agus ní bheidh ach 26 ranníocaíocht ÁSPC ag B.