Social Welfare Consolidation Act 2005 section 16

Employment by more than one employer

Section 16 allows regulations to be made determining who must pay PRSI employment contributions in situations where a worker is controlled or managed by someone other than their direct employer.

• Regulations may be introduced to clarify liability for employment contributions in complex employment arrangements
• The section applies where a worker operates under the general control or management of a third party
• This third party is someone other than the worker's immediate employer
• The regulations will determine which party bears responsibility for paying the contributions