PRSI for non-resident remote employee

[Dr Strangelove]

My friend is Irish but lives abroad in another EU country where he will retire in about a decade. He is in full-time employment there and neither resident nor ordinarily resident in Ireland.

He has about 10 years of Irish PRSI contributions.

Suppose I employ him for some fully remote work for about €200 a month gross. Am I right in thinking that he will pay PRSI on this income and accumulate further entitlement to a state pension in Ireland?

 

[TRS30]

I assume you would have to pay employer PRSI as well?

 

[S class]

I read up a bit on this last year.
I have a daughter living and working in Germany.
I was thinking of doing something similar to what you are thinking.
My understanding was that a person is only supposed to be in the social welfare system in one country. There seems to be a period where they can be in a second countries system for a limited period (maybe 6 months)

If the person is no longer paying social welfare payments in the other EU country (retired) they should be liable for Irish Prsi on remote working Irish employment.

There is information regarding working in more than one country on revenue.ie.