Employee/Wife PRSI class

N

No12

Guest
My wife is a part time employee of my company and takes a relatively small salary. She is currently paying class s prsi eventhough she is not a director.

I have queried this with my accountant and they say that because she is my wife she is deemed to be a director. I would pefer that she pay the full prsi and have some social protection if needed.

Is my accountant correct?
 

The following is from the Dept of Social Protection's website:

The following people do not pay PRSI at Class S:
  • 'prescribed relatives' (father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother, half-sister, husband or wife of the self-employed contributor) who help a self-employed person with their business but who are not partners in the business*,

    * If you employ a 'prescribed relative' you must contact Scope Section, Department of Social and Family Affairs, Telephone (01) 6732585 or email scope@welfare.ie for a decision on the relative’s social insurance contribution,