Social Welfare Consolidation Act 2005 Schedule 1 Part 3

Excepted self-employed contributors

Schedule 1 Part 3 identifies the categories of self-employed contributors who are excepted from paying PRSI as self-employed persons.

• A prescribed relative who participates in and performs similar tasks in the self-employed person's business is excepted — unless that relative is a business partner or a spouse/civil partner who also participates
• A self-employed contributor receiving pre-retirement allowance, or a person whose total income before capital allowances and other tax deductions falls below a prescribed threshold, is also excepted
• An employed contributor (or pension recipient) whose income does not include reckonable emoluments or income taxable under certain provisions of the Taxes Consolidation Act 1997 is excepted
• Persons employed in specific employments under the 1996 Regulations, or persons regarded as non-resident who have no income taxable under certain provisions of the 1997 Act, are also excepted