# non proprietary director and prsi?



## Spudney (25 Jan 2010)

Hi

Can someone confirm what rate or class of prsi should be paid if you are a non proprietary ie under 15%

Im currently on class S1 but i think i should be on A0, can i claim back the difference as i think i have being paying the wrong prsi for three years.

Thanks


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## Graham_07 (25 Jan 2010)

The 15% test is a Revenue one to determine eligibility for the PAYE employee Tax Credit. The DSFA apply a less scientific approach and take into account the issue of overall control of the enterprise. A shareholder with less than 15% may still be deemed to have control in some circumstances when taken with other connected persons shareholdings and in that case might still be S class. 

A <15% shareholder/director  with no connection to any of the other shareholder/directors might normally be expected to be on class A, however the only definitive answer is to contact Scope Section DSFA for a ruling.


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## Spudney (25 Jan 2010)

thanks i just did

PRSI Refunds Section,
Department of Social and Family Affairs, 
Oisn House,
212-213 Pearse Street, 
Dublin 2. 

Tel: (01) 6732586 

Fax: (01) 6732460

they said i was an A1

If i have been paying S1 for 3 years would i be entitled to a refund?


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## patftrears (25 Jan 2010)

Spudney said:


> they said i was an A1
> 
> If i have been paying S1 for 3 years would i be entitled to a refund?


No you/company owe them money. Class S is only one deduction. Class A is 2, employee and employer.

Current Rates
A1 - http://www.welfare.ie/EN/Publications/SW14/SW14_10/Pages/ClassA.aspx

S1 - http://www.welfare.ie/EN/Publications/SW14/SW14_10/Pages/ClassS.aspx


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