http___www.welfare.ie_ga_Pages_The-PRSI-Special-Collection-System.aspx_1.xml
1.1 2.1 2.2 3.1 4.1 5.1 6.1 7.1 8.1 9.1 10.1 11.1 12.1 13.1 14.1
What is the Special Collection System? The vast majority of Irish employees who are liable to PRSI are on the PAYE system. For these employees, PRSI is collected by Revenue on behalf of the Department of Social Protection. For employees who have earnings which are subject to PRSI, but which are not subject to the PAYE system of taxation or do not hold a PAYE exclusion order, PRSI is paid directly to the Department of Social Protection through the PRSI Special Collection System. The Special Collection system includes employees; - who continue to be insured under Irish social security law while working abroad under provisions of EU Regulations, Bilateral Agreements or Statutory Instrument 312 of 1996. - who pay PRSI as employees but are self-assessed for income tax purposes - for example, subpostmasters, social welfare branch managers and medical consultants employed on a fee basis by the Health Service Executive (HSE). - who are employees of Embassies and certain conditions apply. - in receipt of Share based remuneration where the employee realises a gain in respect of share options granted and at the time the options are exercised, the employee is no longer an employee of the employer who granted the options (see PRSI SBR1 on www.welfare.ie). - who are Domestic Employees employed in the home of their employer on domestic duties only, and who earn less than €40 per week in the domestic employment (see leaflet IT 53). - whose earnings are paid from an employer’s office or residence outside the State and the employer is not obliged to registered for PAYE with Revenue (see Statement of Practice IT/3/07). - Church of Ireland Ministers employed by Representative Church Body. - FÁS trainees.
1.1 2.1 2.2 3.1 4.1 5.1 6.1 7.1 8.1 9.1 10.1 11.1 12.1
Cad é an Córas Bailithe Speisialta? Is ar an gcóras ÍMAT atá formhór mór na bhfostaithe in Éirinn atá faoi dhliteanas ÁSPC a íoc. I gcás na bhfostaithe seo, is iad na Coimisinéirí Ioncaim a bhailíonn ÁSPC thar ceann na Roinne Coimirce Sóisialaí. I gcás fostaithe ag a bhfuil tuilleamh atá faoi réir ÁSPC, ach nach bhfuil faoi réir an chórais chánach ÍMAT nó nach sealbhaíonn ordú eisiata ÍMAT, íoctar ÁSPC go díreach leis an Roinn Coimirce Sóisialaí tríd an gCóras Bailithe Speisialta ÁSPC. Cuimsíonn an Córas Bailithe Speisialta na fostaithe seo: - fostaithe a leanann de bheith árachaithe faoi dhlí slándála sóisialaí na hÉireann le linn dóibh a bheith ag obair ar an gcoigríoch faoi fhorálacha Rialacháin an Aontais Eorpaigh, faoi Chomhaontuithe Déthaobhacha nó faoi Ionstraim Reachtúil 312 de 1996. - daoine a íocann ÁSPC mar fhostaithe ach atá féinmheasúnaithe chun críocha cánach ioncaim - mar shampla, fo-mháistrí poist, bainisteoirí craobhacha leasa shóisialaigh agus dochtúirí comhairleacha leighis arna bhfostú ar bhonn táille ag Feidhmeannacht na Seirbhíse Sláinte (FSS). - fostaithe Ambasáidí lena mbaineann coinníollacha áirithe. - fostaithe a fhaigheann luach saothair scairbhunaithe san áit a mbaineann an fostaí gnóthachan amach i leith scair-roghanna a deonaíodh agus nuair a fheidhmítear na roghanna, níl an fostaí á fhostú a thuilleadh ag an bhfostóir a dheonaigh na roghanna (féach PRSI SBR1 ar www.welfare.ie). - daoine ar Fostaithe Baile iad a fhostaítear i mbaile cónaithe a bhfostóra ar dhualgais bhaile amháin, agus a thuilleann níos lú ná €40 in aghaidh na seachtaine san fhostaíocht bhaile (féach bileog IT 53). - fostaithe a bhful a dtuilleamh á ioc ó oifig fhostóra nó ó áit chónaithe fhostóra lasmuigh den Stát, i gcás nach bhfuil ceangal ar an bhfostóir a bheith cláraithe i gcomhair ÍMAT leis na Coimisinéirí Ioncaim(féach Ráiteas Cleachtais IT/3/07). - Ministrí Eaglais na hÉireann arna bhfostú ag Comhlacht Ionadaíoch na hEaglaise. - Oiliúnaithe FÁS.