Pay Related Social Insurance (PRSI)

  1. PRSI
  2. PRSI records to be kept

1. PRSI

A PRSI contribution is payable in respect of full-time employees and part-time employees and consists of an employer's and, where due, an employee's share of PRSI. It may be made up of some or all of the following parts:

  • Social Insurance
  • Health Levy
  • National Training Fund Levy.

The PRSI class of the individual employee determines the rate at which PRSI is calculated. Full details of the main contribution classes and examples of both the employees covered by each class and the appropriate rates, are contained in leaflet SW14 which is available from the Department of Social Protection's website www.welfare.ieExternal link

Information is also available in booklet: SW3 'Employer's guide to the Pay-Related Social Insurance (PRSI) contribution system'External link

An employer requiring advice should contact:

Department of Social Protection,
Information Services,
Oisín House,
212 - 213 Amiens Street,
Dublin 2.

Telephone: + 353 1 7043000

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2. PRSI records to be kept

Employers should keep a record of the employee's and the employer's PRSI:

  • The Employee's weekly/monthly PRSI contributions
  • The Total weekly/monthly PRSI contributions
  • The contribution class of the employee
  • Any change of contribution class during the employment
  • The new contribution class where the class has changed
  • The date of change of contribution class, if any
  • The number of weeks of insurable employment at the initial class (and at the subsequent class(es) if the contribution class has changed)

(Adobe Acrobat Reader PDFExternal link)

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