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Super annuation contributions

Leaflet Sections

1 Introduction
2 Purpose of this guide
3 Personal Public Service Number
4 What is a PRSI contribution
5 Which employees are covered
6 Who is responsible for deducting paying PRSI
7 Special Collection System
8 How are PRSI rates determined
9 PRSI Free Allowance for employees
10 Health Levy
11 NationalTraining Fund Levy
12 Definition of reckonable earnings for PRSI purposes
13 Benefit in Kind
14 Super annuation contributions
15 Permanent Health Insurance
16 Lump sum payments when employment ends
17 Registration of employers
18 Registration of employees
19 Employees annual PRSI ceiling
20 Employees in two or more employments at the same time
21 Employed and self employed in same contribution year
22 Termination of employment
23 Employees with two or more consecutive employments
24 Voluntary insurance
25 Where a husband and wife are both employed
26 How to decide the Social Insurance contribution class
27 Codes and subclasses within the PRSI classes
28 Part time employment
29 Systematic short time employment
30 Subsidiary employment regulations
31 Domestic employer scheme
32 Employees abroad
33 Paying the correct PRSI class
34 Calculating PRSI contributions
35 Manually calculating PRSI
36 Using the Ready Reckoner

An employee's ordinary contributions to a superannuation fund or PRSA scheme are exempt from PRSI as long as they are:

paid into a scheme which is approved by Revenue,
and
deducted at source by the employer.

However, an employee can pay pension contributions themselves and then claim a refund from Revenue Customer Services Section in Limerick - see address in paragraph 70.

All AVCs (Additional Voluntary Contributions) that are allowable as a deduction for income tax are exempt from PRSI.

For a full statement on pay for PAYE purposes, refer to either one of Revenue's publications - IT50 PAYE/PRSI Guide for Small Employers or the Employers' Guide to PAYE available from Revenue's Forms & Leaflets Service, tel: (01) 865 5002 or LoCall 1890 30 67 06 (from within the Republic of Ireland only).

Last Updated: 06/10/2008 10:33

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