PRSI contributions are made by both employers and employees. The amounts contributed by the employee and employer are determined by the employee's PRSI class, which is based on the employee’s earnings and occupation. The most common PRSI class is “A”. Employee and employer PRSI classes are included in ROS submissions to Revenue. For details about PRSI classes, see https://www.gov.ie/en/department-of-social-protection/publications/the-different-classes-of-pay-related-social-insurance-prsi/.
A PRSI class is configured at the legal entity level and is used as the default class for the employees assigned to the legal entity.
You can override the default PRSI class for an employee in the Payroll > Tax Definitions screen in People, in the PRSI Info section.
Role feature access: Application Container > People > Employee Profile > Payroll > Tax Definitions > Ireland > Employee PRSI
To add an override record, click Add and complete the following fields:
| Field | Description |
|---|---|
| Effective From | The date that the PRSI record starts and expires. |
| Effective To | |
| PRSI Class |
The employee's PRSI class. The field is grayed out and is not available when you select any of these exempt reasons: A1 Portable Document, Certificate of Coverage, or Notification of Exemption. When you select either Family Member, Under 16, Social Welfare, or Other as an exempt reason, you must select M from the drop-down list to avoid any validation errors. |
| Community Employment Participant | Indicates that the employee belongs to a Community Employment (CE) scheme. This checkbox is only available when the employee's PRSI Class is A. |
| PRSI Exempt | Indicates that the employee is exempt from PRSI. When the checkbox is selected, select the reason the employee is exempt in the PRSI Exempt Reason field. |
| PRSI Exempt Reason | |
| Organisation Director |
Indicate that the employee is a proprietary non-proprietary director. If the employee isn’t a director, select No Selection. |
| Legal Entity | The employee's legal entity. |