PRSI | 2009 | Summary
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Amended to include the changes made by the 7 April 2009 Budget.
Pay-related social insurance (PRSI) is levied at the following rates.
Employee PRSI
If you earn €352 or less per week, your earnings are exempt from PRSI.
If you earn above €352 per week, PRSI does not apply to the first €127 but applies at 4% to the balance, up to a ceiling of €75,036 with effect from 1 May 2009 (previously €52,000 with effect from 1 January 2009) in the tax year.
If you earn €500 or less per week, your earnings are not liable to the health levy (see below).
Therefore, if you earn between €352 and €500 per week, you have a contribution rate of 4% PRSI (but not levies) on earnings above €127 per week.
From 1 May 2009:
If you earn above €500 per week, you have a contribution rate of 8% comprised of 4% PRSI and 4% health levy.
From 1 January 2009 to 30 April 2009:
If you earn above €500 per week, you have a contribution rate of 6% comprised of 4% PRSI and 2% health levy.
Employer PRSI
You must pay 8.5% on employee earnings of €356 or less per week. This includes a 0.7% training levy.
You must pay 10.75% on employee earnings of more than €356 per week, with no ceiling.
Self-employed PRSI
Your income is liable at 3% with no ceiling. The minimum contribution is €253 per year.
Health levy (employees, self-employed)
If you earn €500 or less per week, i.e., €26,000 per year, your income is not liable to the health levy.
From 1 May 2009:
If you earn more than €500 per week, your income is liable at 4% with no ceiling.
If you earn more than €1,443 per week (€75,036 per annum), the excess above €75,036 is liable at an additional 1% (5% total).
From 1 January 2009 to 30 April 2009:
If you earn more than €500 per week, your income is liable at 2% with no ceiling.
If you earn more than €1,925 per week (€100,100 per annum), the excess above €100,100 is liable at an additional 0.5% (2.5% total).
Income levy (employees, self-employed)
From 1 May 2009, the income levy applies as follows:
| Income | Rate |
| First €75,036 | 2% |
| Next €99,944 | 4% |
| Balance | 6% |
If your income is less than €15,028, you are not caught.
From 1 January 2009 to 30 April 2009, the income levy applies as follows:
| Income | Rate |
| First €100,100 | 1% |
| Next €150,020 | 2% |
| Balance | 3% |
If your income is less than €18,304, you are not caught.
The levy applies to your gross income before capital allowances and pension contributions. Certain social welfare type payments do not count as income.
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