Social Welfare Consolidation Act 2005 section 30E

Application of Chapter 5B

Section 30E defines who is liable for PRSI contributions under Chapter 5B, based on age, employment type, and the nature of their income.

  • Applies to employed contributors aged 16 to pensionable age in specified employments who receive employment earnings or certain self-employment income
  • Also applies to employed contributors and pension recipients in the same age range who receive unearned income
  • The unearned income rules only apply where the person has no employment earnings or qualifying self-employment income in that year
  • Unearned income means investment-type income rather than income from a trade, profession, or employment

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