Employees earning €352 or less p/week are exempt from PRSI. In any week in which an employee is subject to full rate PRSI the first €127 of weekly earnings are disregarded.
PRSI Limits for Employers
2010
2011
PRSI
< €365 per week - 8.5%
>€365 per week - 10.75%
< €365 per week - 8.5%
>€365 per week - 10.75%
PRSI Limits for Self Employed (including proprietary directors)
2010
2011
PRSI
3% of earnings with no ceiling
4% of earnings with no ceiling
The minimum annual
PRSI contribution is €253.
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