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 on the first 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 2012, 1 January falls on a Sunday which means that each PRSI contribution week runs from Sunday to Saturday.
In 2011, 1 January fell on a Saturday which meant that each PRSI contribution week runs from Saturday to Friday.
In 2010, 1 January fell on a Friday which meant that that each PRSI contribution week ran from Friday to Thursday.
In 2007, 1 January fell on a Monday, therefore each PRSI contribution week ran from Monday to the following Sunday. The first 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 2012, 1 January falls on a Sunday. If your part-time work arrangement requires that you work part of every week between the days Saturday to Friday, you will have your full 52 PRSI contributions for 2012.
The first of January falling on a Sunday is particularly relevant if you work Monday to Friday with a week off as part of your work pattern because you will miss out paying a PRSI contribution for the week you are not working. In this case, you will pay only 26 contributions in 2012.
If your job-share work pattern involves you having at 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.
2012
| Work pattern |
Maximum total PRSI contributions for 2012 |
| 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 |
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 |
2010
| Work pattern |
Maximum total PRSI contributions for 2010 |
| 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 |
2009
| Work pattern |
Maximum total PRSI contributions for 2009 |
| 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 |
2008
| Work pattern |
Maximum total PRSI contributions for 2008 |
| Full time | 52 |
| 4 days every week | 52 |
| 3 weeks on/1 week off (Mon-Fri) |
52 (If you work the Monday after your one week off.) |
| 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 |
2007
| Work pattern |
Maximum total PRSI contributions for 2007 |
| 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.
Language
Related Documents
- Jobseeker's Benefit and work
You may be able to work and get Jobseeker's Benefit. This document explains how your work and your spouse's or partner's income from work can affect your Jobseeker's Benefit. - Public holidays
This gives a list of the nine public holidays and describes employees' entitlement to paid time off for these. - Work and Jobseeker's Allowance
Explains how your income from work and your spouse's income from work can affect your rate of Jobseeker's Allowance.
Contact Us
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 9pm) or you can visit your local Citizens Information Centre.