http___www.welfare.ie_ga_Pages_Who-pays-Class-S-PRSI.aspx_1.xml
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PRSI Class S is paid by self-employed people such as: Note - farmers, professional people (for example, doctors, dentists, solicitors etc.), people in business on their own account or in partnerships, authors, artists, religious, contractors, sub-contractors carrying on independent businesses, - people with income from investments, rents or maintenance payments - employees who are also self-employed pay Class S PRSI in addition to their PRSI contribution as an employee - certain company directors, motorcycle couriers etc. who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes. PRSI Class S applies to working directors who own or control 50% or more of the shares in the company in which they work. The classification of working directors who own or control less than 50% of the shareholding of the company is determined on a case by case basis, taking into consideration the Code of Practice for Determining the Employment or Self-employment Status of Individuals. For more information please, log on to www.welfare.ie or contact: Scope Section Department of Social Protection Oisin House Pearse Street Dublin 2 Telephone: (01) 6732585 (from Republic of Ireland only), or +353 1 6732585 (from Northern Ireland or overseas). Email:scope@welfare.ie
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Treoir ar ÁSPC do Dhaoine Féinfhostaithe - SW74 Inneachar an leathanaigh Is daoine féinfhostaithe a íocann ÁSPC ar Aicme S, daoine mar iad seo a leanas: Tabhair faoi deara - feirmeoirí, daoine gairmiúla (mar shampla, dochtúirí, fiaclóirí, aturnaetha srl.), daoine atá ag déanamh gnóthaí as a stuaim féin nó i gcomhpháirtíochtaí, údair, ealaíontóirí, daoine rialta, conraitheoirí, fochonraitheoirí atá ag déanamh gnóthaí neamhspleácha, - daoine a bhfuil ioncam ó infheistíochtaí, ó chíosanna nó ó íocaíochtaí cothabhála acu, - íocann fostaithe atá féinfhostaithe freisin ÁSPC ar Aicme S sa bhreis ar a ranníocaíocht ÁSPC mar fhostaí, - stiúrthóirí cuideachta áirithe, teachtairí gluaisrothair áirithe srl. a íocann a gcáin tríd an gcóras ÍMAT ach nach meastar ina bhfostaithe chun críocha árachais shóisialaigh. Tá feidhm ag ÁSPC ar Aicme S maidir le stiúrthóirí a oibríonn agus a shealbhaíonn nó a rialaíonn 50% nó níos mó de na scaireanna sa chuideachta ina n-oibríonn siad. Déantar cinneadh ar gach cás ar a fhiúntas féin ó thaobh aicmiú na stiúrthóirí a oibríonn agus a shealbhaíonn nó a rialaíonn níos lú ná 50% de scaireanna na cuideachta, i bhfianaise an Chóid Chleachtais chun Stádas Fostaíochta nó Féinfhostaíochta Daoine a Shocrú. Chun a thuilleadh eolais a fháil, logáil isteach, le do thoil, ar www.welfare.ie nó déan teagmháil le: An Rannóg Scóipe An Roinn Coimirce Sóisialaí Teach Oisín Sráid an Phiarsaigh Baile Átha Cliath 2 Guthán: (01) 673 2585 (ó Phoblacht na hÉireann amháin) nó +353 1 6732585 (ó Thuaisceart na hÉireann nó ón gcoigríoch). Ríomhphost: scope@welfare.ie Last modified:16/06/2015