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. It is called Pay Related Social Insurance (PRSI) because the amount of social insurance you pay depends on your earnings and the type of work you do.

If you are 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 1 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 general, you pay a PRSI contribution in respect of each PRSI contribution week in which you work. You must be working on at least 1 day in each PRSI contribution week in order to pay a contribution.

If you have a week-on, week-off work pattern, you may miss a number of contributions if the week you are off coincides with the PRSI contribution week. This can happen whether you work a full 5 days every second week (such as Monday to Friday) or if you work a split week, such as Wednesday to Friday one week, followed by Monday and Tuesday the next. It all depends on the starting day of the PRSI contribution week, which is determined by where 1 January falls each year.

Example: PRSI contribution week runs from Monday

In a year when 1 January falls on a Monday, then each PRSI contribution week in that year runs from Monday to the following Sunday. If your work pattern is week-on, week-off, Monday to Friday, you miss paying PRSI in every second PRSI contribution week, as you are not working at all during each of those weeks. In this situation, you would pay only 26 contributions in the year.

Similarly, if your pattern is Monday to Friday for 3 weeks, with 1 week off, you would pay 39 contributions in the year.

However, if you work Wednesday to Friday in one week, followed by Monday and Tuesday the next, you will pay the full 52 contributions in the year, as you will have worked during each Monday-Sunday PRSI contribution week.

Situation in 2018

In 2018, 1 January fell on a Monday. This means that each PRSI contribution week runs from Monday to Sunday. If your part-time work arrangement requires that you work part of every week between Monday and Sunday, you will have your full 52 PRSI contributions for 2018. However, if you work a pattern of one week on, one week off, Monday to Friday, you will only get 26 weeks of contributions in 2018.

2018: PRSI contribution week runs from Monday

Work pattern
Maximum total PRSI contributions for 2018
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
39
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 26
Working a fixed split week (such as Wednesday-Tuesday) 52

Situation in previous years when 1 January fell on different days

In 2017 1 January fell on a Sunday which meant that each PRSI contribution week ran from Sunday to Saturday. If your part-time work arrangment required that you work part of every week between the days Monday to Saturday, you will have received your full 52 PRSI contributions for 2017.

In 2016 1 January fell on a Friday which meant that each PRSI contribution week ran from Friday to Thursday. If your part-time work arrangement required that you work part of every week between the days Monday to Saturday, you will have received your full 52 PRSI contributions for 2016.

In 2015 1 January fell on a Thursday which meant that each PRSI contribution week ran from Thursday to Wednesday. If your part-time work arrangement required that you work part of every week between the days Monday to Saturday, you will have received your full 52 PRSI contributions for 2015. However, if you work a split week which starts on a Thursday you will only get 26 weeks of contributions in 2015. If your split week starts on any other day you will get the full 52 weeks of contributions.

In 2014 1 January fell on a Wednesday which means that each PRSI contribution week ran from Wednesday to Tuesday. If your part-time work arrangement required that you work part of every week between the days Monday to Saturday, you will have received your full 52 PRSI contributions for 2014. However, if you worked a split week which starts on a Wednesday you will only get 26 weeks of contributions in 2014. If your split week starts on any other day you will get the full 52 weeks of contributions.

In 2013, 1 January fell on a Tuesday which meant that each PRSI contribution week ran from Tuesday to Monday. If your part-time work arrangement required that you work part of every week between the days Monday to Saturday, you will have received your full 52 PRSI contributions for 2013. However, if you work a split week which starts on a Tuesday you will only get 26 weeks of contributions in 2013. If your split week starts on any other day you will get the full 52 weeks of contributions.

In 2011, 1 January fell on a Saturday which meant that each PRSI contribution week ran from Saturday to Friday.

2017

Work pattern
Maximum total PRSI contributions for 2017
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
39
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 26
Working a fixed split week (such as Wednesday-Tuesday) 52

2016

Work pattern
Maximum total PRSI contributions for 2016
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
52
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 52
Working week on/off starting any day except Friday) 52
Working a fixed split week that starts on a Friday 26

2015

Work pattern
Maximum total PRSI contributions for 2015
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
52
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 52
Working week on/off (starting any day except Thursday) 52
Working a fixed split week that starts on Thursday 26

2014

Work pattern
Maximum total PRSI contributions for 2014
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
52
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 52
Working week on/off (starting any day except Wednesday) 52
Working a fixed split week that starts on Wednesday 26

2013

Work pattern
Maximum total PRSI contributions for 2013
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
52
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 52
Working a fixed split week 52

2011

Work pattern
Maximum total PRSI contributions for 2011
Full time 52
4 days every week 52
3 weeks on/1 week off (Mon-Fri)
39
Working day 9am - 3pm (Monday-Friday) 52
3 days (same days each week) 52
2 days (same days each week) 52
1 day (same day each week) 52
Mornings only 52
Afternoons only 52
Working week on/off (Monday-Friday) 26
Working a fixed split week 52

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 in our document 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.

Page edited: 16 January 2018