Finance Office

Pay Related Social Insurance (PRSI)

1. General.

All staff of the University makes contributions to the Pay Related Social Insurance scheme (PRSI), whether they are permanent, temporary full-time or temporary part-time. Different rates can apply to each of these three categories and each rate entitles the staff member to different benefits.

2. Permanent Staff.

University staff employed prior to the 6/4/95, have PRSI deducted at Contribution Class D. For staff employed after that date, which have not previously paid the reduced PRSI rate, contributions are deducted at Class A.

2.1 Contribution rate (At 1st January 2011)

Class D.
Where weekly income is in excess of €500, the employee’s contribution is currently 0.00% on the first €26 each week and 0.9% up to €1,443 per week and 4.00% thereafter. If an employee’s income is less than €500 but over €352.01 per week the first €26 each week is exempt and the remainder is deducted at 0.9%. There is no liability on income under €352 per week. The employer’s contribution in all cases is 2.35% of all income.
Class A.
Where weekly income is in excess of €500, the employee’s contribution is currently 0.00% on the first €127 each week and 4.00%on balance. If an employee’s income is less than €500 but over €352.01 per week the first €127 each week is exempt and the remainder is deducted at 4.00%. There is no liability on income under €352 per week. The employer’s contribution is 8.5% of all income if under €356 per week and 10.75% on all income if over €356 per week.

2.2 Benefits.

Class D.

Widow's or Widower's Contributory Pension
Guardian's Payment (Contributory)
Carer's Benefit
Occupational Injuries Benefits
Bereavement Grant

Class A.

Jobseeker's Benefit
Illness Benefit
Maternity Benefit
Adoptive Benefit
Invalidity Pension
Widow or Widower's Contributory Pension
Guardian's Payment (Contributory)
State Pension (Transition)
State Pension (Contributory)
Bereavement Grant
Treatment Benefit
Occupational Injuries Benefits
Carer's Benefit
Health & Safety Benefit

3. Temporary Full-Time Staff.

PRSI contributions are deducted at Class A for all full-time temporary staff. (If you are on a Career Break from another employer please inform the payroll section so it can be confirmed that class A is the correct PRSI in your individual case.)

3.1 Contribution Rate (At 1st January 2011).

Class A.
See 2.1 above.

3.2 Benefits.

See 2.2 Class A.

4. Temporary Part-Time Staff.

Most part-time members of staff pay PRSI contributions at class A. If however an individual is paying reduced rate of PRSI (Class D or Class B) elsewhere, he/she may be entitled to pay at class J on the University’s income. It is very important that you enter the correct PRSI Class on your Payroll Detail From. Remember it can save you money. (If you are on a Career Break from another employer please inform the payroll section so it can be confirmed that class A is the correct PRSI in your individual case.)

4.1 Contribution rate (At 1st January 2011).

Class A.
See 2.1, above.
Class J.
There is no employee contribution. The employer’s contribution is 0.5% of all income.

4.2 Benefits.

Class A.
See 2.2 above. Part-time staff are entitled to all these benefits. But as a part-time worker the rates would be at a reduced rate.
Class J.

Occupational Injuries Benefit

5. Details of Benefits.

Entitlement to all of the above benefits depends on the number of contributions made. It is essential that an individual register with their local Social Welfare Office if at any time they are not in receipt of income. This ensures that they receive a credit PRSI contribution for the period in question. A PRSI week goes from the first day of the calendar year, each year i.e. 2011 a PRSI week is from Saturday to Friday. To be entitled to a PRSI contribution week you must work at some stage within a Saturday to Friday (in 2011) of that week.

Part-Timers paying Social Insurance in Northern Ireland or United Kingdom should go to their local office and get a Form 101 completed in full and submit it to the payroll section. This will allow the employee in question and DCU to be free from any PRSI liability.

Each benefit has its own conditions for eligibility. For further information you can contact Dept. of Social Community and Family Affairs, Information Service, Telephone 7043000, or their web site http://www.welfare.ie/

Finance Office - Pay Related Social Insurance (PRSI)