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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 2014 1 January falls on a Wednesday which means that each PRSI contribution week runs from Wednesday to Tuesday. If your part-time work arrangement requires that you work part of every week between the days Monday to Saturday, you will have your full 52 PRSI contributions for 2014. However if you work a split week (i.e. one week on, one week off) 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 requires that you work part of every week between the days Monday to Saturday, you will have your full 52 PRSI contributions for 2013. However if you work a split week (i.e. one week on one week off) 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 2012, 1 January fell on a Sunday which meant that each PRSI contribution week ran from Sunday to Saturday.

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

If 1 January falls on a Monday, then each PRSI contribution week would run from Monday to the following Sunday. The first of January falling on a Monday would be 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 a year that ran Monday to Sunday you would have paid only 26 contributions. If you worked for 3 weeks with 1 week off you would pay 39 contributions.

2014

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 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

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.

Page updated: 27 November 2013

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