Social Welfare Consolidation Act 2005 section 38D

Section 13: supplemental provisions for purposes of Chapter

Section 38D sets out special PRSI rules for employees who received support under the Temporary Wage Subsidy Scheme (TWSS) or the Employment Wage Subsidy Scheme (EWSS).

• Employees covered by TWSS or EWSS paid no employee PRSI on earnings from that employment during the subsidy period.
• Employers paid a reduced PRSI rate of 0.5% on any top-up wages paid above the subsidy amount.
• These special rules applied in addition to the standard PRSI provisions in section 13.
• The rules applied on a contribution week basis for the duration of the employee's participation in either scheme.