Revenue eBrief No. 29/16

11 March 2016

Sub-Postmasters and Social Welfare Branch Managers - Tax and PRSI

eBrief No. 10/15 advised practitioners that guidance is available in a Tax and Duty Manual (Part 04-01-19) which outlines how income arising to Sub-Postmasters and Social Welfare (SW) Branch Managers is to be shown on Form 11 to ensure that

1. where such income has been subject to deduction of PRSI at source, it is not further charged to PRSI in the income tax assessment, and
2. other sources of income attract the appropriate PRSI liability.

This manual has been updated to reflect a revised PRSI treatment of income received by Social Welfare Branch Managers from the Department of Social Protection. From 1 January 2016, PRSI is only charged on an element of the payment. Prior to this PRSI was charged on the full payment.