In general:
- all employees, whether full time or part-time and
- self-employed workers with an income of at least €5,000 per year from 2011 from all sources (previouosly €3,174 per year)
who are aged 16 or over, are liable to pay Social Insurance (PRSI) contributions. In return, they are covered for a range of Social Insurance benefits and pensions (see part 7 for details of the benefits covered under the main PRSI Classes).
Exceptions to this general rule apply in the case of certain 'Family Employment'. This term is used to describe a situation in which a self-employed sole trader/businessperson either employs, or is assisted in the running of the business, by a spouse or by other family member(s).
(Employment by a Limited Company or a business partnership is not "Family Employemnt" because the employment relationship is with the Limited Company or the business partnership, rather than the individual family member(s) (see Part 5).)