Employee PRSI Query

[gilboy]

I have an employee who works part-time for me.

This particular employee has another part-time job with another employer.

I pay her 200 euro. This figure is under the threshold for employee PRSI(352), hence there is no employee PRSI liability for this employee. However, she earns 250 euro from her 2nd job. Hence, her combined income is over the 352 threshold.

So how should I handle this?

Thanks

 

[Graham_07]

Other employments have no bearing on how you, as the employer, calculate PRSI on pay in your employment. You calculate based on figures from your employment only.

 

[gilboy]

Thanks for the response Graham_07

However, still a little confused here. In the scenario described below, the employee would have weekly earnings exceeding the 352 threshold yet not pay employee PRSI.

How does revenue scenarios like the one described below because I assume they have it covered

Thanks

 

[Domo]

It is swings and roundabouts - each employment is treated completely separately for PRSI contributions.

If you had 2 high earning employments you would end up paying too much PRSI, but can then reclaim at the end of the year - however, not many people do this.

 

[Graham_07]

If you look here You'll see the position if an employee exceeds the ceiling and is due a refund. HOwever they are not as clear on what happens if , between the employments, the employee shoul dbe paying at a higher rate. All you can do is follow the PRSI guide and you'll be doing the correct thing.