Social Welfare Consolidation Act 2005 section 21

Rates of self–employment contributions and related matters

Section 21 sets out how self-employed individuals must pay their PRSI contributions, including the rates, minimum amounts, and special rules for certain situations.

• Self-employed contributors pay 4.1% of reckonable income or €650, whichever is greater; those not required to file a return pay a flat €310.
• Contributions must meet the minimum threshold for the full year's weeks to count; underpayment means no contribution weeks are credited.
• Self-employment contributions only count towards specified benefits including State pension (contributory), jobseeker's benefit (self-employed), and maternity/paternity benefits.
• Where employers make agreements with Revenue to account for tax on certain payments to self-employed individuals, the employer pays 4.1% PRSI but cannot recover this from the worker.