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The majority of employees pay PRSI through the Revenue PAYE system. However, PRSI contributions for employees who are insurable under Irish social security legislation and who do not come within the PAYE system are collected through the Special Collection System operated by the Department of Social and Family Affairs. The Special Collection system is for the following categories of employees: - those whose earnings are paid by an employer whose place of business or residence is outside the State, where the employer is not registered for Irish tax under PAYE, - those whose employer holds a certificate from Revenue excluding them from PAYE because their income tax liability is assessed under another system, - those who continue to be insured under Irish social security legislation while they are temporarily posted by their employer to another country under E.C. Regulation 1408/71, relevant Bilateral Agreement or S.I. 312 of 1996, - people who are self-assessed for income tax purposes but classified as employees for PRSI purposes, e.g. Sub Post Masters, Social Welfare Branch Managers, medical professionals employed on a fee basis by the various Health Service Executives. The Social Insurance element is the only element of the PRSI contribution that is paid through the Special Collection system. The health levy is not included. In some cases this levy should be paid to Revenue. Additional information on the Special Collection system, and arrangements in place for posting employees temporarily overseas, can be obtained from: PRSI Special Collection Section Social Welfare Services Office Cork Road Waterford Telephone: Waterford (051) 356 000 E-mail Special Collection Section See information booklet SW 63 for more details.
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Íocann formhór na bhfostaithe ÁSPC (árachas sóisialta pá-choibhneasa) trí Chóras ÍMAT (íoc mar a thuillir) na gCoimisinéirí Ioncaim. Bailítear ranníocaíochtaí ÁSPC d’fhostaithe atá inárachaithe faoi reachtaíocht slándála sóisialaí na hÉireann agus nach dtagann faoi chuimsiú an chórais ÍMAT, áfach, faoin gcóras Bailiúchán Speisialta atá á oibriú ag an Roinn Coimirce Sóisialaí. Áirítear leis an gcóras Bailiúchán Speisialta na catagóirí a leanas d’fhostaithe; - iad siúd a n-íocann fostóir a dtuillimh a bhfuil a n-áit ghnó nó chónaithe lasmuigh den Stát agus sa chás nach bhfuil dualgas ar an bhfostóir chun ÍMAT a oibriú in Éirinn - iad siúd a bhfuil deimhniú ó na Coimisinéirí Ioncaim ag a bhfostóir a eisiann iad ó ÍMAT agus an Muirear Sóisialta Uilíoch a íoc mar gheall go ndéantar a ndliteanas cáin ioncaim a mheasúnú faoi chóras eile - iad siúd a leanann bheith faoi árachas faoi reachtaíocht slándála sóisialaí na hÉireann faoi fhorálacha Airteagal 13 de Rialachán 883/2004 na Comhairle Eorpaí - daoine a ndéantar féinmheasúnú orthu i dtaobh cuspóirí cáin ioncaim ach a rangaítear iad mar fhostaithe i dtaobh cuspóirí ÁSPC, e.g. fomháistrí poist, bainisteoirí brainse leasa shóisialaigh, gairmithe leighis atá fostaithe ar bhonn táille ag Feidhmeannacht na Seirbhíse Sláinte - fostaithe áirithe de chuid Ambasáidí - fostaithe baile nach bhfuil fostaithe ach ar dhualgais bhaile i dteach a bhfostóra – ní mór go dtuilleann fostaithe níos lú ná €40 sa tseachtain san fhostaíocht seo - Oiliúnaithe de Chuid FÁS, Teagasc nó Fáilte Éireann - Ministrí Eaglais na hÉireann atá fostaithe ag Comhlacht Ionadaíoch Eaglaise (ÁSPC Aicme E) Is féidir faisnéis bhreise ar an gcóras Bailiúchán Speisialta nó ar iarratais do dhaoine atá ag oibriú thar lear a fháil ó: An Rannóg Bailiúchán Speisialta An Roinn Coimirce Sóisialaí Oifigí an Rialtais Bóthar Chorcaí Port LáirgeÍosghlao 1890 690 690 (ó Phoblacht na hÉireann amháin) Guthán + 353 1 4715898 (ó Thuaisceart Éireann nó ó thíortha thar lear)Facs : + 353 51 877838R-phost: Foirm Fiosrúcháin Bhailiúchán Speisialta Féach leabhrán faisnéise SW 63 chun teacht ar bhreis sonraí