Persons excluded
Certain categories of persons are excluded from paying Class S. The legislation covering this is Part III of the First Schedule of the Social Welfare (Consolidation) Act, 2005.
The following are some examples:
- relatives of the self-employed (other than spouses or civil partners) who help out in the running of the business, but who are not business partners. Clarification of a persons insurable status should be sought from Scope Section, Gandon House, Amiens Street, Dublin 1, Ph (01) 704 3000
- Persons in receipt of Pre-Retirement Allowance on an on going basis
- Persons with reckonable annual income of less than €5,000
- Persons who pay contributions at Class A and whose only self-employed income is unearned income such as interest or rent **
- Persons in receipt of an Occupational pension (pension from previous employment) whose *only self-employed income is unearned income such as interest or rent **
- Public servants paying Class B, C or D who are also self-employed *
- Persons not ordinarily resident in the State with solely unearned income
- * From 01/01/2013, a new charge of 4% PRSI will be levied on the self-employed income of this category