non proprietary director and prsi?

Spudney

Registered User
Messages
20
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
 
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.
 
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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