Social Welfare Consolidation Act 2005 section 22

Regulations providing for determination of contributions payable

Section 22 gives the Minister power to make regulations dealing with PRSI contributions in transitional and mixed employment situations.

• Regulations may specify how contributions are calculated and which weeks count as paid when someone starts or stops self-employment, or has both employed and self-employed status
• Special rules apply where a person has employment earnings but no self-employment income in a year, or has both types of income, or has employment earnings for only part of a year
• The Minister may also make regulations specifying when a self-employed person's contributions can be treated as paid even in unusual circumstances
• For these purposes, "contributions" covers both PAYE-based employment contributions and self-employment contributions