The following people do not pay PRSI at Class S:
- 'prescribed relatives' (spouse, son or daughter, parent, brother or sister, etc.) who help a self-employed person with their business but who are not partners in the business*,
* If you employ a relative you must contact Scope Section , Department of Social and Family Affairs, Telephone (01) 704 3000 for a decision on the relative's social insurance contribution,
- people getting Pre-Retirement Allowance on an ongoing basis,
- people whose total income from self-employment and employment (if applicable) is below a certain amount (currently €5,000 a year),
- people insured as employees whose only income under Schedule D tax is unearned income such as share dividend payments or rent,
- occupational pensioners, whose only income is unearned,
- public servants paying PRSI at Class B, C or D who are also self-employed,
and
- non residents with unearned income.