Social Welfare Consolidation Act 2005 section 30F

Contribution payable by person to whom Chapter 5B applies

Section 30F establishes the PRSI liability for self-employed individuals and those with certain types of income, setting out the contribution rate, exemptions, and special arrangements for employer tax agreements.

• Individuals covered by this chapter must pay PRSI at 4.1% on their reckonable emoluments and reckonable income, in addition to any employment PRSI contributions
• No PRSI is payable on self-employment income or unearned income for any year in which the person is not a "chargeable person" for income tax self-assessment purposes
• PRSI contributions paid under this chapter do not count towards satisfying the contribution conditions for certain benefits such as Jobseeker's Benefit
• Where employers have special tax agreements with Revenue to account for income tax on certain emoluments, they must pay PRSI at 4.1% on both the emoluments and the related income tax, and cannot recover this from the employee