http___www.welfare.ie_ga_Pages_What-amount-PRSI-do-I-pay.aspx_2.xml
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Your contribution is 4% of your income or €500, whichever is greater. Under the self assessment system, PRSI is paid directly to Revenue using their pay and file system together with any other amounts due. If you are a self employed company director, PRSI is deducted by your employer under the PAYE system. If you have been told by an Inspector of Taxes that you need not make a Tax Return for a particular year, but your income is €5,000 or more per year, you are liable to pay a flat rate social insurance contribution to the Department of Social Protection. If you are a Share fisherman or fisherwoman who is classified as self-employed, you may choose to pay an additional contribution for certain benefits under Class P. You will pay a contribution of 4% of income in addition to the PRSI being paid already under Class S. There is a PRSI free allowance of €2,500. These additional contributions paid under Class P provide cover for: - limited Jobseeker's Benefit (for up to 13 weeks in each calendar year) - limited Illness Benefit (for up to 52 weeks) - Treatment Benefit including dental, optical and aural benefits for themselves and their dependent spouses.
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Is éard atá i do ranniocaíocht ná 4% de d’ioncam nó €500, cibé ceann is mó. Faoin gcóras féinmheasúnúcháin, íoctar ÁSPC go díreach leis na Coimisinéirí Ioncaim trína gcóras “íoc agus tuairiscigh” a úsáid, in éineacht le cibé méideanna eile a dhlitear. Más stiúrthóir féinfhostaithe cuideachta thú, baineann d’fhostóir ÁSPC as do thuarastal faoin gcóras ÍMAT. Má tá sé ráite leat ag Cigire Cánach nach gá duit Tuairisceán Cánach a dhéanamh do bhliain ar leith, ach más é an t-ioncam atá agat ná €5,000 nó níos mó in aghaidh na bliana, dlitear ort ranníocaíocht árachais shóisialaigh a íoc ar ráta comhréidh leis an Roinn Coimirce Sóisialaí. Más Scairiascaire thú a aicmítear mar dhuine féinfhostaithe, féadfaidh tú an rogha a dhéanamh ranníocaíocht bhreise a íoc as sochair áirithe faoi ÁSPC Aicme P. Íocfaidh tú ranníocaíocht 4% den ioncam mar aon leis an ÁSPC a íoctar cheana faoi Aicme S tar éis don liúntas €2,500 saor ó ÁSPC a bheith feidhmithe. Tugann na ranníocaíochtaí breise seo a íoctar faoi Aicme P cumhdach i gcomhair na nithe seo a leanas: - Sochar teoranta Cuardaitheora Poist (i dtaca le suas le 13 seachtaine i ngach mbliain féilire), - Sochar teoranta Breoiteachta (i dtaca le suas le 52 sheachtain).