Self employed and PRSI/ Health contribution

deadlyduck

Registered User
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450
I did a quick search of this forum and didn't find the answer to the following (apologies if it's been covered somewhere).

Am I correct in the following calculating procedure when calculating PRSI and Health contribution for a self employed person whose income is solely derived from Schedule D sources :

Total tax adjusted Schedule D income XX
Less:
Prior years Case I losses (NOT DEDUCTED)
Current year Case I losses (DEDUCTED)
Capital allowances (DEDUCTED)
Pension contributions (NOT DEDUCTED)
Income protection/Perm Health premium (NOT DEDUCTED)

The foregoing gives the value of income liable to PRSI and Health Contribution at various rates. The minimum amount of PRSI payable is €253 pa. If there is anything I've left out please advise!
 
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