PRSI when non-resident - exempt? Different class?


Registered User
I've been non-resident in Ireland since 2017 when I moved to the UK. In 2018 I exercised and sold share options that I received while working in Ireland, netting me a modest amount of income.

Under the DTA between the two countries because the shares were earned in Ireland the income does not need to be declared in the UK (verified with a professional) but does need to be declared in Ireland. This is more tax advantageous for me because the amount we're talking about is well under the standard rate cutoff. However, I am unclear as to whether I need to pay PRSI on this. When I completed the RTSO I paid PRSI Class S, but it's my understanding that I might be exempt as a non-resident?