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PRSI

 

 

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Pay Related Social Insurance (PRSI) and Health Contributions

Rates for 2009 to 2010

Employees

Class A (normal rate at which contributions are made)

Year

Employee Income

Employer's rate

Employee's rate

2009 (1/1/09 to 30/4/09)

Up to 52,000
52,001-100,100
Over 100,000

10.75%
10.75%
10.75%

4% (plus 2% Health Levy after 26,000)
2% (Health levy)
2.5% (Health levy)

2009 (from 1/5/09)

Up to 75,036
Over 75,036

10.75%
10.75%

4% (plus 4% Health Levy after 26,000)
5% (Health levy)

2010

Up to 75,036
Over 75,036

10.75%
10.75%

4% (plus 4% Health Levy after 26,000)
5% (Health levy)


Main exemptions and reliefs

Employees who earn less than Euro352 per week are exempt from PRSI. Employees earning more than Euro352 per week are exempt from PRSI (not including health contribution) on the first Euro127 per week. Employees earning Euro500 or less per week are exempt from the Health Contribution.

A reduced rate of employer PRSI (8.5%) applies to employees earning up to Euro365 per week.

Self Employed

Class S (Self-Employed)

Year

Income

PRSI rate

2009

Up to 75,036
75,036- 100,100
Over 100,100

3% + 3.333% Health levy
3% + 4% Health levy
3% + 4.167% Health levy

2010

Up to 75,036

Over 75,036

3% + 4% Health levy
3% + 5% Health levy

The minimum annual PRSI contribution for self-employed is Euro253 since 2003.


 

 

 

 

 

 

 

 

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