http___www.welfare.ie_ga_Pages_Family-Employments-that-Are-Not-Covered-for-Social-Insurance.aspx_1.xml
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The following categories of 'Family Employment' are the exceptions that are not covered by the Social Insurance system: NOTE - If you are employed as an employee by your spouse. - If you are employed as an employee by a 'prescribed relative' and the family employment relates to a private dwelling house or a farm in or on which both you and the employer reside. - If you are not a spouse or civil partner and you assist or participate in the running of the family business but not as an employee (such as, a son/daughter who is attending full-time education and who participates in the business for example, helps out on a farm after school hours but is not an employee). (1) PRSI Class M is used to record situations in which there is a nil contribution liability. (2) Subject to certain conditions, if you cease to be covered by compulsory PRSI you may opt to become insured on a voluntary basis and pay Voluntary Contributions. For more information on Voluntary Contributions, please see ( SW 8 ).
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Is iad na saghsanna seo a leanas den ‘Fhostaíocht Teaghlaigh’ na heisceachtaí nach bhfuil faoi chumhdach an Chórais Árachais Shóisialaigh: - Má fhostaíonn do chéile thú mar fhostaí. - Má fhostaíonn ‘gaol forordaithe’ thú mar fhostaí agus má bhaineann an fhostaíocht teaghlaigh le teach cónaithe príobháideach nó le feirm ina bhfuil cónaí ort agus ar an bhfostóir araon. - Mura céile ná páirtnéir sibhialta thú agus má chuidíonn tú nó má ghlacann tú páirt ó thaobh gnó an teaghlaigh a reáchtáil ach gan a bheith i d’fhostaí ann (amhail mac/iníon a fhreastalaíonn ar oideachas lánaimseartha agus a ghlacann páirt sa ghnó, mar shampla, tugann sé/sí lámh chúnta ar fheirm tar éis na scoile ach ní fostaí é/í). Tabhair faoi deara (1) Úsáidtear Aicme M den ÁSPC chun cúinsí a thaifeadadh nach mbaineann dliteanas ranníocaíochta leo. (2) Faoi réir coinníollacha áirithe, má thagann deireadh le do chumhdach éigeantach ÁSPC féadfaidh tú an rogha a dhéanamh a bheith árachaithe ar bhonn deonach agus Ranníocaíochtaí Deonacha a íoc. Chun a thuilleadh eolais ar Ranníocaíochtaí Deonacha a fháil, féach SW8, le do thoil.