http___www.welfare.ie_ga_Pages_Limited-Companies-and-Partnerships.aspx_1.xml
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If the business is a Limited Company or partnership it is a separate legal entity. Employment in such a business is not 'Family Employment'. This is because the employment relationship is with the Limited Company or partnership rather than the individual family member who owns or runs it. Limited Company If you work for a Limited Company that is owned by a spouse or a family member, the PRSI you pay is determined by the circumstances of your employment. - If employed as an employee you are insurable (PRSI Class A or Class J applies). - If you are not an employee but participate in the running of the company or if you hold a directorship/shareholding position and have control over its operations, you may be treated as a self-employed contributor. PRSI Class S applies if you have reckonable income of at least €5,000 per year from 2011 (previously €3,174) from all sources. From 1 July 2013 proprietary directors who own or control 50% or more of the shareholding of a company, either directly or indirectly, are classified as self-employed and liabile to pay PRSI at Class S. The classification of proprietary directors who own or control less than 50% of the shareholding of the company will continue to be determined on a case by case basis, taking into consideration the "Code of Practice for determining Employment or Self-Employment status of Individuals" The key question is whether or not you are employed as an employee. The factors that are taken into account in deciding this matter are quite complex. A limited company is a separate legal entity. Partnerships Two or more family members who operate a business as a Partnership and share the profits may be insurable as self-employed contributors at PRSI Class S, provided each has a reckonable income of at least €5,000 a year from 2011 (previously €3,174 a year) from all sources. The following points should be noted: - The Partnership must be genuine and supported by appropriate documentary evidence such as, the existence of joint business accounts with banks,etc. There should also be evidence that business activities are in joint names including invoices, mart, creamery accounts, cash and carry accounts, farm grant applications, herd numbers, business insurance policies, etc. - The most important indicator of the existence of a business partnership is the sharing of profits (or losses). Income Tax returns of each partner showing their shares of the profits should be available. In the case of married couples making income tax returns under joint or separate assessment, the income of each must be shown. - The Income Tax returns should be correctly made on a current year basis, applications for the backdating of Partnership status are not accepted. (Note: PRSI contributions are calculated on the basis of income details contained in Income Tax returns.)
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Más Cuideachta Theoranta nó comhpháirtíocht é an gnó, is aonán dlíthiúil ar leith é. Ní ‘Fostaíocht Teaghlaigh’ í an fhostaíocht i ngnó dá leithéid. Is í an chúis leis seo ná gur leis an gCuideachta Theoranta nó leis an gcomhpháirtíocht atá an caidreamh fostaíochta, seachas leis an duine aonair den teaghlach atá ina úinéir air nó atá á reáchtáil. Cuideachta Theoranta Má oibríonn tú do Chuideachta Theoranta a bhfuil céile nó duine den teaghlach ina (h)úinéir uirthi, braitheann an méid ÁSPC a íocann tú ar dhálaí d’fhostaíochta. - Má fhostaítear thú mar fhostaí tá tú inárachaithe (tá feidhm ag Aicme A nó Aicme J den ÁSPC). - Mura fostaí thú ach má ghlacann tú páirt ó thaobh an chuideachta a reáchtáil nó má shealbhaíonn tú post stiúrthóireachta/scairshealbhóireachta agus má tá smacht agat ar oibríochtaí na cuideachta, is féidir go gcaithfear leat mar ranníocóir féinfhostaithe. Tá feidhm ag Aicme S den ÁSPC má tá ioncam ináirithe €5,000 sa bhliain ar a laghad agat ón mbliain 2011 (€3,174 roimhe sin) ó gach foinse. Ó 1 Iúil 2013, maidir le stiúrthóirí dílsithe a shealbhaíonn nó a rialaíonn 50% nó níos mó de scairshealbhóireacht a gcuideachta, go díreach nó go neamhdhíreach, aicmítear mar dhaoine féinfhostaithe iad agus mar dhaoine ar a ndlitear ÁSPC ar Aicme S. Leanfar de gach cás a shocrú ar a fhiúntas féin ó thaobh aicmiú na stiúrthóirí dílsithe a shealbhaíonn nó a rialaíonn níos lú ná 50% de scairshealbhóireacht a gcuideachta, i bhfianaise an Chóid Chleachtais chun Stádas Fostaíochta nó Féinfhostaíochta Daoine a Shocrú. Is í an bhuncheist ná an bhfostaítear nó nach bhfostaítear thú mar fhostaí. Is pas casta iad na tosca atá le cur san áireamh ó thaobh cinneadh a dhéanamh ar an ngnó seo. Aonán dlíthiúil ar leith is ea cuideachta theoranta. Comhpháirtíochtaí I dtaca le beirt nó níos mó daoine de theaghlach a oibríonn gnó mar Chomhpháirtíocht agus a roinneann na brabúis, is féidir leo a bheith inárachaithe mar ranníocóirí féinfhostaithe ar Aicme S den ÁSPC, ar chuntar go bhfuil ioncam ináirithe €5,000 sa bhliain ar a laghad ag gach duine acu ón mbliain 2011 (€3,174 sa bhliain roimhe sin) ó gach foinse. Is cóir na pointí seo a leanas a thabhairt faoi deara: - Ní foláir nó gur fíor-Chomhpháirtíocht í an Chomhpáirtíocht agus ní foláir nó go dtacaíonn fianaise cháipéiseach chuí, amhail comhchuntais ghnó le bainc, srl. a bheith ann, leis an gComhpáirtíocht. Is cóir gurb ann freisin d’fhianaise go ndéantar gníomhaíochtaí gnó faoi chomhainmneacha lena n-áirítear sonraisc, cuntais mharglainne agus uachtarlainne, cuntais “íoc agus iompair”, iarratais ar dheontais fheirme, uimhreacha tréada, polasaithe árachais ghnó, srl. - Is é an táscaire is tábhachtaí de chomhpháirtíocht ghnó a bheith ann ná brabúis (nó caillteanais) a roinnt. Is cóir Tuairisceáin Chánach Ioncaim ó gachcomhpháirtí a thaispeánann a chion de na brabúis a bheith ar fáil. I dtaca le lánúineacha pósta a dhéanann tuairisceáin chánach ioncaim faoi chómheasúnú nó faoi mheasúnú ar leith, ní mór an t-ioncam atá ag gach duine a thaispeáint. - Is cóir Tuairisceáin Chánach Ioncaim a dhéanamh i gceart ar bhonn na bliana reatha, ní ghlactar le hiarratais ar shiardhátú an Stádais Chomhpháirtíochta. Tabhair faoi deara Ríomhtar ranníocaíochtaí ÁSPC ar bhonn na sonraí den ioncam atá sna Tuairisceáin Chánach Ioncaim.