Social Welfare Consolidation Act 2005 Schedule 1 Part 1

Employments

Schedule 1 Part 1 lists the types of employment that are subject to PRSI obligations under the Social Welfare Consolidation Act 2005.

• All employment in the State under any contract of service or apprenticeship, whether written or oral, is covered — regardless of how many employers are involved or how the worker is paid
• Sea and air workers (masters and crew) are included where the vessel or aircraft is registered in the State, or the owner or manager has their principal place of business here
• A wide range of specific employments are covered, including civil servants, Defence Forces members, Gardaí, nurses and midwives in training, religious ministers, sub-postmasters, Community Employment participants, and agency workers
• Between 1 January 2007 and 31 December 2011, Bulgarian and Romanian nationals and their family members were covered regardless of whether they held an employment permit