http___www.welfare.ie_ga_Pages_1896_Pay-Related-Social-Insurance.aspx_1.xml
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Information Services Social Welfare Services College Road Sligo Advance notice of PRSI changes for computer users This notice contains rate changes in PRSI announced in the December 2011 Budget. Changes are effective from 1 January 2012. Income for PRSI purposes PRSI is calculated on the employee's reckonable pay plus notional pay (or benefit in kind) if applicable. Superannuation payments Employee Superannuation/Pension Payments: PRSI relief for employers on pension contributions made by employees has been fully abolished. Employer Superannuation/Pension Payments: Full relief continues to apply to payments made by employers to their employee's pension. Share-based Remuneration - Share-based remuneration is subject to employee PRSI only, at the rate of 4%, with effect from 1 January 2011. - If applicable, it should be included as income when determining the appropriate subclass and when charging employee PRSI. - Share-based remuneration is not subject to employer PRSI. The employer PRSI element was abolished during 2011. - It should not be included as income when determining the appropriate subclass and when charging employer PRSI. - In some cases this may result in a different subclass for the employer and for the employee. - The employer and employee PRSI should be calculated separately and added together as normal. - If a different subclass applies to the employee and to the employer, the return must always be made at the employee's subclass. Employee's income thresholds - The threshold for employee PRSI remains at €352 a week. - Office holders pay PRSI at a rate of 4% on all income, where their income is over €5,200 per annum. They should be returned at Class K. - People with a nil liability, such as persons in receipt of occupational pensions should be returned at Class M. - The Health Contribution was abolished in 2011. - As a result of this change, subclasses such as, A2, A5, B2, C2, D2, H2, J2 and S2 no longer exist. - Assuming wages/income remain the same, employees returned in 2011 under any of these subclasses should, in 2012, be returned as A1, A4 (if previously returned as A5), B1, C1, D1, H1, J1 or S1. - For income of more than €500 a week, Subclass A1, A4, B1, C1, D1, H1, J1, or S1 should be returned. - PRSI Classes B, C and D will pay PRSI at 0.9% below €1,443 a week and 4% above €1,443 a week. Employee's PRSI-Free Allowance The PRSI-Free Allowance for employees in Classes A and H with weekly earnings of more than €352 remains at €127 a week and at €26 a week for all employees in Classes B, C and D. Self-employed PRSI The Class S rate remains at 4% and continues to be payable only on annual income of €5,000 or more. The minimum annual contribution for Class S remains at €253. Employer's PRSI rates There are no changes in employer's PRSI rates. Income bands and subclasses Note: This threshold only applies to Class A employees, whose total earnings/income, including if appropriate share-based remuneration, in each week of the fortnight or month are at least €38. This advance notice of PRSI changes for computer users is available on our website at 'www.welfare.ie' or through our PRSI mailing list. If you wish to add your name to our list, please register at 'www.welfare.ie'. PRSI contribution rates from 1 January 2012 Class M relates to people with a nil contribution liability (such as employees under age 16 and persons in receipt of occupational pensions). Important points to note - PRSI relief for employers on pension contributions made by employees has been fully abolished. This does not apply to Civil and Public Service employers who do not pay employer PRSI on the pension levy paid by their employees. - PRSI relief on pension contributions paid by employers remains unchanged. - Share-based remuneration is subject to employee PRSI only, at the rate of 4%. - Share-based remuneration, where applicable, should be included as income when determining the appropriate subclass and when charging employee PRSI. - Share-based remuneration is not subject to employer PRSI. It should not be included as income when determining the appropriate subclass and when charging employer PRSI. - In some cases this may result in a different PRSI subclass for the employer and for the employee. Example: If a Class A employee has weekly pay of €350 and, in a particular week, has gains from share-based remuneration of €30. Employee PRSI is calculated on income of €380 - Subclass AL. Employer PRSI is calculated on income of €350 - Subclass AO. - Employer and employee PRSI should be added together as normal. If a different subclass applies to the employee and to the employer, the return must always be made at the employee's subclass. - There is no annual earnings ceiling for PRSI for employees. - The Health Contribution was abolished in 2011. - As a result of this change subclasses such as, A2, A5, B2, C2, D2, H2, J2 and S2 no longer exist. - Assuming wages/income remain the same, employees returned in 2011 under any of these subclasses should, in 2012, be returned as A1, A4 (if previously returned as A5), B1, C1, D1, H1, J1 or S1. - For income of more than €500 a week, subclasses A1, A4, B1, C1, D1, H1, J1 and S1, as appropriate, should be returned. - Subclass A4 applies to those who were previously insurable under Subclass A5. - Class A employees earning between €38 and €352 inclusive a week should be recorded under Subclass AO. - Class A employees earning between €352.01 and €356 a week should be recorded under Subclass AX. - Class A employees earning between €356.01 and €500 a week should be recorded under Subclass AL. - Community Employment participants earning €352 or less a week should be recorded under Subclass A8. Subclass A9 applies when earnings are more than €352 a week. - The Class J contribution normally relates to people with reckonable earnings of less than €38 a week (from all jobs). However, a small number of employees are insurable at Class J, regardless of earnings - for example, employees over age 66 and people in subsidiary employment. - For employees taken on under the Employer's PRSI Exemption Scheme and the Employer Job (PRSI) Incentive Scheme: - Subclass A6 is applied to employees earning €352 or less a week - normally insurable at Subclass AO. - Subclass A7 is for those earning between €352.01 and €500 inclusive a week - normally insurable at Subclass AX or AL. - Subclass A4 applies for those earning over €500 a week. This applies to employees who would normally be insurable at Subclass A1 and exempted employees who were previously insured at Class A5. - Civil and public servants will pay PRSI on the 'Pension levy' portion of their salaries. Civil and public service employers do not have to pay any employer PRSI on the 'Pension levy'. - You can download PRSI information booklets from our website at 'www.welfare.ie'. When completing a P35, P60 or P45, do not include any class or subclass of PRSI that did not apply during the year.
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Is infheidhmithe � 1 Ean�ir 2012 iad na r�ta� �SPC a thugtar sna t�bla� seo a leanas agus cuims�onn siad an Rann�oca�ocht �rachais Sh�isialaigh, a bhaineann leis an ioncam uile sa bhliain 2012. Ioncam chun cr�che �SPC Is de bhun ph� in�irithe an fhosta� a r�omhtar �SPC. Is �ard at� sa ph� in�irithe n� ollph� airgid m�ide p� bar�lach (n� sochar comhchine�il) m�s cu�. Luach saothair scairbhunaithe �n mbliain 2011, cuirtear an luach saothair scairbhunaithe san �ireamh mar ph� bar�lach chun �SPC an fhosta� a r�omh. Is � an luach saothair scairbhunaithe n� scaireanna n� stoc (agus scair-roghanna san �ireamh) a fhaigheann an fosta� sa chuideachta is fost�ir n� sa chuideachta a bhfuil an chuideachta is fost��r faoina smacht. T� an luach saothair scairbhunaithe faoi r�ir �SPC an fhosta� amh�in, ar r�ta 4%. Ba ch�ir an luach saothair scairbhunaithe a chur san �ireamh, san �it ar cu� sin, mar ioncam nuair a chinntear an fho-aicme chu� d�fhostaithe agus nuair a ghearrtar �SPC an fhosta�. N�l an luach saothair scairbhunaithe faoi r�ir �SPC an fhost�ra. N�or ch�ir � a chur san �ireamh mar ioncam nuair a chinntear an fho-aicme chu� d�fhost�ir� agus nuair a ghearrtar �SPC an fhost�ra. I gc�sanna �irithe is � an toradh a d�fh�adfadh a bheith air seo n� fo-aicme �SPC an fhost�ra a bheith �ags�il le fo-aicme �SPC an fhosta�. Sampla: M� bh�onn p� seachtaini�il �350 ag fosta� Aicme A agus m� bh�onn gn�thachain �30 �n luach saothair scairbhunaithe aige/aici i seachtain �irithe, r�omhtar �SPC an fhosta� de bhun ioncaim �380 - fo-aicme AL. R�omhtar �SPC an fhost�ra de bhun ioncaim �350 - fo-aicme AO. Ba ch�ir �SPC an fhost�ra agus �SPC an fhosta� a shuimi� mar is gn�ch. M� bh�onn an fho-aicme a bhaineann leis an bhfosta� �ags�il leis an bhfo-aicme a bhaineann leis an bhfost�ir, n� m�r i gc�na� an tuairisce�n a dh�anamh ar fhoaicme an fhosta�. Ioncam seachtaini�il os cionn �500 Cuireadh deireadh leis an Rann�oca�ocht Sl�inte sa bhliain 2011. De thoradh an athraithe seo, n� hann a thuilleadh d�fho-aicm� mar A2, A5, B2, C2, D2, H2, J2 agus S2. Agus talamh sl�n � dh�anamh de nach mbeadh aon athr� tagtha ar thuarastal/ioncam, na fostaithe a ndearnadh tuairisce�in sa bhliain 2011 ina dtaobh faoi aon cheann de na fo-aicm� seo, ba ch�ir iad a thuairisci� sa bhliain 2012 mar A1, A4 (m� rinneadh tuairisce�n ina leith mar A5 roimh seo), B1, C1, D1, H1, J1 n� S1. I ngach c�s, mar sin, inar m� an t-ioncam seachtaini�il n� �500 sa tseachtain, ba ch�ir fo-aicme A1, A4, B1, C1, D1, H1, J1, n� S1 a thuairisci�. Sealbh�ir� Oifige �ocfaidh sealbh�ir� oifige �SPC ag r�ta 4% ar an ioncam uile, m�s rud � go bhfuil a n-ioncam os cionn �5,200 sa bhliain. Ba ch�ir iad a thuairisci� ar Aicme K. Ioncam is fi� �100 n� n�os l� T�BHACHTACH: Daoine nach bhfuil faoi dhliteanas, mar dhaoine a fhaigheann pinsin cheirde agus sealbh�ir� oifige poibl� a bhfuil ioncam seachtaini�il �100 n� n�os l� acu, ba ch�ir iad a thuairisci� ar Aicme M. Aicm� �SPC B,C agus D �ocfaidh Aicm� �SPC B, C agus D �SPC ag 0.9% suas go �1,443 sa tseachtain agus 4% os cionn �1,443 sa tseachtain. D�ol�ine � �SPC ar thuilleamh/ioncam �seal Fostaithe at� faoi chumhdach Aicm� A, B, C, D, E agus H agus a bhfuil p� seachtaini�il in�irithe �352 n� n�os l� acu, t� siad d�olmhaithe � �SPC a �oc i gcomhair na seachtaine sin. N� m�r, �fach, don fhost�ir a scair den �SPC a �oc mar is gn�ch. N� rachaidh s� seo i bhfeidhm ar theidl�ochta� na bhfostaithe ar shochair n� ar phinsin. Fostaithe a luain�onn a bp�/n-ioncam seachtaini�il os cionn agus faoi bhun na teorann d�ol�ine �352, n�l siad i dteideal ais�oca bliant�la. Li�ntas Saor-�-�SPC an Fhosta� Fanann an Li�ntas Saor-�-�SPC ag �127 sa tseachtain i gc�s fostaithe in Aicm� A agus H a thuilleann n�os m� n� �352 agus ag �26 sa tseachtain i gc�s na bhfostaithe go l�ir in Aicm� B, C agus D. N� bhaineann an li�ntas le h�bhar ach i gc�s seachtain� fosta�ochta in�rachais ina n-�octar �SPC. Cuimhnigh nach dt�ann an li�ntas seo i bhfeidhm ar na holltairseacha seachtaini�la in�irithe p� � thaobh an fho-aicme chu� rann�oca�ochta a chinneadh. Rann�oca�ochta� i gc�s daoine f�infhostaithe Daoine f�infhostaithe ag a bhfuil ioncam ioml�n �5,000 n� n�os m� sa bhliain ch�nach, �ocann siad rann�oca�ochta� �rachais sh�isialaigh d�Aicme S. �octar na rann�oca�ochta� ar ollioncam duine l�ide li�ntais chaipitil agus aoisli�ntas incheadaithe. Tugtar cuntas anseo th�os ar na socruithe chun rann�oca�ochta� f�infhostaithe a �oc. Iad si�d a �ocann a gc�in go d�reach leis an Ard-Bhailitheoir, �ocfaidh siad a Rann�oca�ocht �rachais Sh�isialaigh i dteannta a gc�nach ioncaim. Beidh orthu Rann�oca�ocht �rachais Sh�isialaigh 4% den ioncam uile, n� �253, cib� ceann is m�, a �oc. Iad si�d a �ocann c�in �MAT, bainfidh a bhfost�ir� na rann�oca�ochta� as a n-ioncam. Iad si�d ar inis Cigire C�nach d�ibh nach g� d�ibh tuairisce�n ar ioncam a thabhairt, n� m�r d�ibh rann�oca�ocht ar r�ta cothrom �157 a �oc leis an Roinn seo. Iad si�d a dtagann a bpr�omhioncam �n scairiascaireacht agus a ranga�odh mar dhaoine f�infhostaithe, f�adfaidh siad rann�oca�ocht bhreise a �oc i leith sochar �irithe faoi Aicme P. Mar aon leis an rann�oca�ocht Aicme S, �ocfaidh siad rann�oca�ocht 4% den ioncam uile thar an Li�ntas Saor-�-�SPC �2,500 sa bhliain n� �200, cib� ceann is m�. Rann�oca�ochta� deonacha Mura bhfuil t� faoi chumhdach an �SPC ar bhonn �igeantach a thuilleadh, mar fhosta� n� mar dhuine f�infhostaithe, agus m� t� t� faoi bhun 66 bliana d�aois, f�adfaidh t� a bheith �rachaithe ar bhonn deonach, ar chuntar go gcomhl�onfaidh t� coinn�ollacha �irithe. D�antar an m�id de Rann�oca�ocht Dheonach in aon bhliain rann�oca�ochta a �ireamh mar ch�atad�n de d�ioncam in�irithe, faoi r�ir �os�oca�ochta agus uas�oca�ochta. T� tr� r�ta ann i gcomhair rann�oca�ochta� deonacha: R�ta ard: 6.6% do dhaoine a d'�oc �SPC ag Aicm� A, E agus H an uair dheireanach R�ta �seal: 2.6% do dhaoine a d'�oc �SPC ag Aicm� B, C agus D an uair dheireanach R�ta speisialta: R�ta cothrom �253 do dhaoine a d'�oc �SPC ag Aicme S an uair dheireanach. Chun a thuilleadh eolais a fh�il, log�il isteach ar 'www.welfare.ie'. R�ta� rann�oca�ochta �SPC: Aicme A Rannph�irtithe Fosta�ochta Pobail amh�in Daoine in Aicme A - Daoine i bhfosta�ocht thionscla�och, tr�cht�la agus de chine�l seirbh�se a fhosta�tear faoi chonradh seirbh�se ag a bhfuil p� in�irithe �38 n� n�os m� sa tseachtain � gach fosta�ocht. - St�tseirbh�sigh agus Seirbh�sigh Phoibl� a earca�odh � 6 Aibre�n 1995 Sochair Aicme A - Sochar do Lucht Cuardaigh Fosta�ochta - Sochar Breoiteachta - Sochar M�ithreachais - Sochar Uchta�och - Sochar Sl�inte agus S�bh�ilteachta - Pinsean Easl�ine - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Pinsean St�it (Rann�ocach) - Pinsean St�it (Eatramhach) - Deontas M�ala - Sochar C�ire�la - Sochair Dh�obh�lacha Ceirde - Sochar C�ram�ra Aicme J Daoine in Aicme J - De ghn�th, daoine ag a bhfuil p� in�irithe faoi bhun �38 sa tseachtain (� gach fosta�ocht). T� l�on beag fostaithe in�rachaithe ag Aicme J, �fach, is cuma c� mh�id airgid a thuilleann siad, mar fhostaithe at� thar 66 bliana d'aois n� daoine i bhfo-fhosta�ocht. Chun a thuilleadh eolais a fh�il, log�il isteach ar 'www.welfare.ie' Sochair Aicme J - Sochar D�obh�lacha Ceirde. Aicme E Daoine in Aicme E - Ministr� Reiligi�in arna bhfost� ag Comhlacht Ionada�och Eaglais na h�ireann. �octar �SPC faoin gC�ras Baili�ch�in Speisialta. Sochair Aicme E - Sochar Breoiteachta - Sochar M�ithreachais - Sochar Uchta�och - Sochar Sl�inte agus S�bh�ilteachta - Pinsean Easl�ine - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Pinsean St�it (Rann�ocach) - Pinsean St�it (Eatramhach) - Deontas M�ala - Sochar C�ire�la - Sochar C�ram�ra Aicme B Daoine in Aicme B - St�tseirbh�sigh bhuana inphinsin a earca�odh roimh 6 Aibre�n 1995 - Docht�ir� agus fiacl�ir� cl�raithe a fhosta�tear sa St�tseirbh�s - Garda� a earca�odh roimh 6 Aibre�n 1995 Sochair Aicme B - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Sochair Theoranta Dh�obh�lacha Ceirde - Deontas M�ala - Sochar C�ram�ra Aicme C Daoine in Aicme C - Oifigigh Choimisi�nta an Airm agus baill de Sheirbh�s Altranais an Airm, a earca�odh roimh 6 Aibre�n 1995 Sochair Aicme C - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Deontas M�ala - Sochar C�ram�ra Aicme D Daoine in Aicme D - Fostaithe buana inphinsin sa tseirbh�s phoibl� seachas iad si�d a luaitear in Aicm� B agus C, a earca�odh roimh 6 Aibre�n 1995 Sochair Aicme D - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Sochair Dh�obh�lacha Ceirde - Deontas M�ala - Sochar C�ram�ra Aicme H Daoine in Aicme H - Oifigigh Neamhchoimisi�nta agus pearsanra liost�ilte d'�glaigh na h�ireann Sochair Aicme H - Sochar do Lucht Cuardaigh Fosta�ochta - Sochar Breoiteachta - Sochar M�ithreachais - Sochar Uchta�och - Sochar Sl�inte agus S�bh�ilteachta - Pinsean Easl�ine - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Pinsean St�it (Rann�ocach) - Pinsean St�it (Eatramhach) - Deontas M�ala - Sochar C�ire�la (N� �octar ach sochair �irithe le linn seirbh�se) - Sochar C�ram�ra Aicme K Daoine in Aicme K - Sealbh�ir� Oifige Poibl� ag a bhfuil ioncam os cionn �100 sa tseachtain. (Cuims�onn na sealbh�ir� oifige poibl� lena mbaineann an tUachtar�n, sealbh�ir �oifige c�ili�ch�in�, comhalta� den Oireachtas agus den bhreithi�nacht, breithi�na m�leata �irithe, an tArd-Aighne, an tArd-Reachtaire Cuntas agus Ciste, comhalta� d��dar�s �iti�il agus comhalta� �irithe de Pharlaimint na hEorpa). N�l aon sochar faoi Aicme K. Aicme M - N�l aon rann�oca�ocht in�octha Daoine in Aicme M - Daoine nach bhfuil faoi dhliteanas rann�oca�ochta, mar fhostaithe at� faoi bhun 16 bliana d'aois n� daoine in Aicme K nach bhfuil faoi dhliteanas rann�oca�ochta Sochair Aicme M - Sochair Dh�obh�lacha Ceirde, i gc�sanna �irithe Aicme S - N�l aon uasteorainn Daoine in Aicme S - Daoine f�infhostaithe, lena n-�ir�tear sti�rth�ir� cuideachta �irithe agus daoine �irithe ag a bhfuil ioncam � infheist�ochta� agus � ch�osanna. Log�il isteach ar www.welfare.ie chun a thuilleadh eolais a fh�il. Is � an �os-rann�oca�ocht bhliant�il i gcomhair Aicme S n� �253 i leith na bliana 2012. Sochair Aicme S - Pinsean Baintr�, Baintr� Fir n� P�irtn�ara Shibhialta Mharthanaigh (Rann�ocach) - �oca�ocht don Chaomhn�ir (Rann�ocach) - Pinsean St�it (Rann�ocach) - Sochar M�ithreachais - Sochar Uchta�och - Deontas M�ala Aicme P Daoine in Aicme P - Scairiascair� a ranga�tear mar dhaoine f�infhostaithe agus a �ocann �SPC cheana faoi Aicme S. T� an rann�oca�ocht seo de bhreis ar an �SPC a �octar faoi Aicme S. Is � an �os-rann�oca�ocht bhliant�il i gcomhair Aicme P n� 4% den ioncam uile n� �200, cib� ceann is m�, i leith na bliana 2012. Sochair Aicme P - Sochar Teoranta do Lucht Cuardaigh Fosta�ochta - Sochar Teoranta Breoiteachta - Sochar C�ire�la