Social Welfare Consolidation Act 2005 section 17C

Covid-19: special warehousing and interest provisions for contributions

Section 17C establishes the debt warehousing scheme for employer PRSI contributions that became unpayable due to the Covid-19 pandemic, setting out the qualifying conditions, the phased time periods, and the interest rules that apply.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.