Quick question: PRSI when PAYE & self employed at same time

culabula

Registered User
Hi there, a quick question around PRSI obligations.

My husband earns a mix of PAYE and self employed income. Does he pay the 4%/€500 Class S PRSI in addition to his PAYE PRSI, or is this only when self employed is your only income?

If for example his income was made up of 30k PAYE and 10K self employed, would his PRSI be made up of Class A on the 30k which is deducted at source, and then €500 Class S on the 10K, which we would pay at tax time?

Does that seem right? I just want to be clear how much to save for tax/PRSI obligations at the end of the year. Thanks if you can help :)
 

dublin67

Frequent Poster
My view is that he will be liable to 4% PRSI on any amount that was not liable to PAYE. The PRSI class, as you mention, is Class S and it is paid through his tax return. If you want to run through some calculations download the ROS offline application, use a 2018 Form 11 as a basis and see what figures it produces. Generally speaking a the F11 computaiton won't seek to apply PRSI to anything that is liable to PAYE as this is collected at source.
 

Ciru75

Frequent Poster
On those figures, he'll pay €400 PRSI on the self employed income. The class A contributions will be taken into account when deciding whether the €500 class S minimum is applied.
 

culabula

Registered User
Oh great, that makes sense. The €500 minimum must be only when the self employed income is the only income. Thanks for the replies.
 
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