In general, you are subject to the Social Security legislation of
the country where you work.
Therefore, if you come to work in Ireland you will normally
be subject to Irish social security law and pay social
insurance (PRSI) contributions here.
Similarly, if you go to work in the U.S.A., you will be subject
to the U.S.A. social security laws and may have to pay social
security contributions there.
Temporary Assignments
If you are sent by an Irish employer to work in the U.S.A. on
a temporary assignment, you will continue to pay Irish PRSI
contributions up to the first five (5) years of your
employment in the U.S.A..
Therefore, if you are at present working in Ireland and are
being sent to work in the U.S.A. on a temporary assignment,
you or your employer should contact the following section:
PRSI Special Collections
Department of Social Protection
Cork Road
Waterford
LoCall 1890 690 690 (from the Republic of Ireland only), or
+353 14 715898 (from Northern Ireland or overseas)
This should be done as early as possible, so that the
necessary forms and advice can be given.