Part-time work and social insurance (PRSI)

Introduction

Part-time workers over 16 years of age and earning over €38 in each PRSI contribution week are liable to contribute to social insurance. The amount of social insurance you pay depends on your earnings and the type of work you do, therefore, it is called Pay Related Social Insurance (PRSI). 

As a part-time worker you may not be making the maximum amount of PRSI contributions each year. The tax year and the PRSI contribution week start on the 1st of January every year.  As a result, the PRSI contribution week can differ from the working week.  If you are in part-time work you need to be fully aware of the possible effect this can have on your social insurance entitlements.

Rules

In 2010, the 1st of January falls on a Friday which means each PRSI contribution week will run from Friday to Thursday.

In 2009, the 1st of January fell on a Thursday which means each PRSI contribution week runs from Thursday to the following Wednesday.

In 2008, the 1st of January fell on a Tuesday which means each PRSI contribution week ran from Tuesday to the following Monday.

In 2007, the 1st of January fell on a Monday, therefore each PRSI contribution week ran from Monday to the following Sunday. The 1st of January falling on a Monday was particularly relevant if you worked part-time with a week off as part of your work pattern because you missed out paying a PRSI contribution for the week you were not working.  If you worked one week on and one week off in 2007 you will have paid only 26 contributions. If you worked for 3 weeks with 1 week off you paid 39 contributions for 2007.

In 2010 the 1st of January falls on a Friday. If your part-time work arrangement requires that you work part of every week between the days Friday to Thursday, you will have your full 52 PRSI contributions for 2010.

If your job-share work pattern involves you having a least 1 PRSI contribution week off you could talk to your employer about changing your work pattern to a split week.   This involves you working at least one day of each contribution week so that you can have the full 52 PRSI contributions. However, your pay for that day must not be less than €38.

In 2010, if you work Monday to Friday every second week you will still manage to pay a PRSI contribution in each contribution week.  If you work from Monday to Friday for 2 weeks in a row you will pay three PRSI contributions. So even though you have one week off you will still have paid work in each contribution week. Therefore you will have the full 52 PRSI contributions paid for the year. 

2010  

2009  

2008  

2007 

Rates

To determine the rate of PRSI payable by you and your employer your gross pay is divided by the number of contribution weeks that is covered by your pattern of work. More information can be found on our website about your liability to pay PRSI.
If you earn between €38 and €352 you do not have to pay PRSI.  However, your employer pays PRSI. More information can be found in our document about your employer's duty to pay social insurance.