http___www.welfare.ie_ga_Pages_Pay-Related-Social-Insurance-PRSI-for-Non-PAYE-Employees--.aspx_1.xml
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There are two methods of paying Pay-Related Social Insurance (PRSI) in respect of employed persons: - through the PAYE system, where an employee’s income tax liability is assessed under the PAYE income tax system, PRSI contributions are collected by Revenue; - through the PRSI Special Collection System for non-PAYE employees who do not hold PAYE exclusion orders, where PRSI contributions are paid directly to the Department of Employment Affairs and Social Protection. This leaflet explains the payment of PRSI through the Special Collection System.
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Tá dhá mhodh chun Árachas Sóisialach Pá-Choibhneasa (ÁSPC) a íoc i gcás daoine fostaithe: 1. tríd an gcóras ÍMAT, mar a measúnaítear dliteanas cánach ioncaim an fhostaí faoin gcóras cánach ioncaim ÍMAT, agus mar a mbailíonn na Coimisinéirí Ioncaim na ranníocaíochtaí ÁSPC; 2. tríd an gCóras Bailithe Speisialta ÁSPC d'fhostaithe neamh-ÍMAT nach sealbhaíonn orduithe eisiata ÍMAT, mar a n-íoctar na ranníocaíochtaí ÁSPC go dÍreach leis an Roinn Coimirce Sóisialaí. Míníonn an bhileog seo conas is ceart íocaíocht an ÁSPC a dhéanamh tríd an gCóras Bailithe Speisialta.