Social Welfare Consolidation Act 2005 Schedule 1 Part 2

Excepted employments

Schedule 1 Part 2 sets out seven categories of employment that are excluded ("excepted") from the normal PRSI contribution requirements under the Social Welfare Consolidation Act 2005.

• Employment by a spouse, civil partner, or prescribed close relative is excepted, as is casual work unrelated to the employer's trade or business
• Jobs classified by regulations as subsidiary (not a primary livelihood) or of inconsiderable extent are excepted from PRSI
• Community Employment scheme roles that began before 6 April 1996 are excepted
• Employment in an Irish company where the worker is the beneficial owner or controls 50% or more of the ordinary share capital is excepted